"id","code","name","tag_ids","account_type","reconcile","non_trade","tax_ids","name@de"
"account_0005","0005","Unpaid and due shares in co-operatives","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Rückständige fällige Einzahlungen auf Geschäftsanteile"
"account_0010","0010","Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
"account_0015","0015","Concessions","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Konzessionen"
"account_0020","0020","Industrial rights","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Gewerbliche Schutzrechte"
"account_0025","0025","Other rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Ähnliche Rechte und Werte"
"account_0027","0027","Computer software","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","EDV-Software"
"account_0030","0030","Licences in industrial and similar rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","False","","","Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten"
"account_0035","0035","Goodwill","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","False","","","Geschäfts- oder Firmenwert"
"account_0038","0038","Prepayments for goodwill","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","False","","","Anzahlungen auf Geschäfts- oder Firmenwert"
"account_0039","0039","Prepayments for intangible fixed assets","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","False","","","Geleistete Anzahlungen auf immaterielle Vermögensgegenstände"
"account_0040","0040","Merger surplus","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","False","","","Verschmelzungsmehrwert"
"account_0043","0043","Internally generated intangible fixed assets","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","False","","","Selbst geschaffene immaterielle Vermögensgegenstände"
"account_0045","0045","Licences and franchise agreements","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","False","","","Lizenzen und Franchiseverträge"
"account_0046","0046","Concessions and industrial rights","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","False","","","Konzessionen und gewerbliche Schutzrechte"
"account_0047","0047","Recipes and formulas, processes, prototypes","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","False","","","Rezepte, Verfahren, Prototypen"
"account_0048","0048","Intangible fixed assets under development","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","False","","","Immaterielle Vermögensgegenstände in Entwicklung"
"account_0050","0050","Land, land rights and buildings, including buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken"
"account_0059","0059","Share of land attributable to home office","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstücksanteil des häuslichen Arbeitszimmers"
"account_0060","0060","Land rights without buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstücksgleiche Rechte ohne Bauten"
"account_0065","0065","Undeveloped land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Unbebaute Grundstücke"
"account_0070","0070","Land rights (heritable building rights, longterm occupancy rights)","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstücksgleiche Rechte (Erbbaurecht, Dauerwohnrecht, unbebaute Grundstücke)"
"account_0075","0075","Impaired land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstücke mit Substanzverzehr"
"account_0079","0079","Advance payments on land","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf Grund und Boden"
"account_0080","0080","Buildings on own land and land rights","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten"
"account_0085","0085","Property values of own developed land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Grundstückswerte eigener bebauter Grundstücke"
"account_0090","0090","Commercial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Geschäftsbauten"
"account_0100","0100","Industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Fabrikbauten"
"account_0110","0110","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Garagen"
"account_0111","0111","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Außenanlagen für Geschäfts-, Fabrik- und andere Bauten"
"account_0112","0112","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Hof- und Wegebefestigungen"
"account_0113","0113","Fixtures in commercial and industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Einrichtungen für Geschäfts-, Fabrik- und andere Bauten"
"account_0115","0115","Other buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Andere Bauten"
"account_0120","0120","Commercial, industrial and other buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken"
"account_0129","0129","Advance payments on commercial, industrial and other buildings on own properties","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf eigenen Grundstücken"
"account_0140","0140","Residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Wohnbauten"
"account_0145","0145","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Garagen"
"account_0146","0146","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Außenanlagen für Geschäfts-, Fabrik- und andere Bauten"
"account_0147","0147","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Hof- und Wegebefestigungen"
"account_0148","0148","Fixtures in residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Einrichtungen für Wohnbauten"
"account_0149","0149","Share of building attributable to home office","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Gebäudeteil des häuslichen Arbeitszimmers"
"account_0150","0150","Residential buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Wohnbauten im Bau auf eigenen Grundstücken"
"account_0159","0159","Advance payments on residential buildings on own properties","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf Wohnbauten auf eigenen Grundstücken"
"account_0160","0160","Buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Bauten auf fremden Grundstücken"
"account_0165","0165","Commercial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Geschäftsbauten"
"account_0170","0170","Industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Fabrikbauten"
"account_0175","0175","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Garagen"
"account_0176","0176","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Außenanlagen für Geschäfts-, Fabrik- und andere Bauten"
"account_0177","0177","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Hof- und Wegebefestigungen"
"account_0178","0178","Fixtures in commercial and industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Einrichtungen für Geschäfts-, Fabrik- und andere Bauten"
"account_0179","0179","Other buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Andere Bauten"
"account_0180","0180","Commercial, industrial and other buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken"
"account_0189","0189","Prepayments on commercial, industrial and other buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf fremden Grundstücken"
"account_0190","0190","Residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Wohnbauten"
"account_0191","0191","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Garagen"
"account_0192","0192","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Außenanlagen für Geschäfts-, Fabrik- und andere Bauten"
"account_0193","0193","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Hof- und Wegebefestigungen"
"account_0194","0194","Fixtures in residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","False","","","Einrichtungen für Wohnbauten"
"account_0195","0195","Residential building under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Wohnbauten im Bau auf fremden Grundstücken"
"account_0199","0199","Prepayments on residential buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf Wohnbauten auf fremden Grundstücken"
"account_0200","0200","Technical equipment and machinery","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Technische Anlagen und Maschinen"
"account_0210","0210","Machinery","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Maschinen"
"account_0220","0220","Machine tools","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Maschinengebundene Werkzeuge"
"account_0240","0240","Technical equipment","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Technische Anlagen"
"account_0260","0260","Transportation and si- milar systems","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Transportanlagen und Ähnliches"
"account_0280","0280","Operating facilities","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","False","","","Betriebsvorrichtungen"
"account_0290","0290","Technical equipment and machinery under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Technische Anlagen und Maschinen im Bau"
"account_0299","0299","Prepayments on technical equipment and machinery","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf technische Anlagen und Maschinen"
"account_0300","0300","Other equipment, operating and office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Andere Anlagen, Betriebs- und Geschäftsausstattung"
"account_0310","0310","Other equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Andere Anlagen"
"account_0320","0320","Passenger cars","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Pkw"
"account_0350","0350","Heavy goods vehicles","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Lkw"
"account_0380","0380","Other transportation resources","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Sonstige Transportmittel"
"account_0400","0400","Operating equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Betriebsausstattung"
"account_0410","0410","Office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Geschäftsausstattung"
"account_0420","0420","Office fittings","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Büroeinrichtung"
"account_0430","0430","Shop fittings","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Ladeneinrichtung"
"account_0440","0440","Tools","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Werkzeuge"
"account_0450","0450","Leasehold improvements","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Einbauten in fremde Grundstücke"
"account_0460","0460","Scaffolding and formwork materials","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Gerüst- und Schalungsmaterial"
"account_0480","0480","Low-value assets","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Geringwertige Wirtschaftsgüter"
"account_0485","0485","Assets (collective item)","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Wirtschaftsgüter (Sammelposten)"
"account_0490","0490","Other operating and office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","False","","","Sonstige Betriebs- und Geschäftsausstattung"
"account_0498","0498","Other equipment, operating and office equipment under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau"
"account_0499","0499","Prepayments on other equipment, operating and office equipment","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","False","","","Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung"
"account_0500","0500","Shares in affiliated companies (fixed assets)","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an verbundenen Unternehmen (Anlagevermögen)"
"account_0501","0501","Shares in affiliated companies, partnerships","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an verbundenen Unternehmen, Personengesellschaften"
"account_0502","0502","Shares in affiliated companies, corporations","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an verbundenen Unternehmen, Kapitalgesellschaften"
"account_0503","0503","Shares in parent or majority investor, corporations","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften"
"account_0504","0504","Shares in parent or in majority investor","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft"
"account_0505","0505","Loans to affiliated companies","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","False","","","Ausleihungen an verbundene Unternehmen"
"account_0506","0506","Loans to affiliated companies, partnerships","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","False","","","Ausleihungen an verbundene Unternehmen, Personengesellschaften"
"account_0507","0507","Loans to affiliated companies, corporations","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","False","","","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften"
"account_0508","0508","Loans to affiliated companies, sole proprietorships","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","False","","","Ausleihungen an verbundene Unternehmen, Einzelunternehmen"
"account_0509","0509","Shares in affiliated majority investor, partnership","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","False","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften"
"account_0510","0510","Other long-term equity investments","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Beteiligungen"
"account_0513","0513","Typical silent partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Typisch stille Beteiligungen"
"account_0516","0516","Atypical silent partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Atypisch stille Beteiligungen"
"account_0517","0517","Investments in corporations","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Beteiligungen an Kapitalgesellschaften"
"account_0518","0518","Investments in partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Beteiligungen an Personengesellschaften"
"account_0519","0519","Investment by a GmbH & Co. KG in a general partner GmbH","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Beteiligung einer GmbH & Co. KG an einer Komplementär GmbH"
"account_0520","0520","Loans to other long - term investees and investors.","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","False","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_0523","0523","Loans to other long - term investees or investors, partnerships","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","False","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften"
"account_0524","0524","Loans to other long - term investees or investors, corporations","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","False","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften"
"account_0525","0525","Long-term securities","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","False","","","Wertpapiere des Anlagevermögens"
"account_0530","0530","Securities with profit participation rights that are subject to the partial income system","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","False","","","Wertpapiere mit Gewinnbeteiligungsansprüchen, die dem Teileinkünfteverfahren unterliegen"
"account_0535","0535","Fixed -income securities","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","False","","","Festverzinsliche Wertpapiere"
"account_0540","0540","Other miscellaneous loans","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Übrige sonstige Ausleihungen"
"account_0550","0550","Loans","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Darlehen"
"account_0570","0570","Long  -term shares in cooperatives","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","False","","","Genossenschaftsanteile zum langfristigen Verbleib"
"account_0580","0580","Loans to shareholders/partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Ausleihungen an Gesellschafter"
"account_0582","0582","Loans to GmbH shareholders","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Ausleihungen an GmbH-Gesellschafter"
"account_0584","0584","Loans to general partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Ausleihungen an persönlich haftende Gesellschafter"
"account_0586","0586","Loans to limited partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Ausleihungen an Kommanditisten"
"account_0590","0590","Loans to related parties","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Ausleihungen an nahe stehende Personen"
"account_0595","0595","Long-term pension liability claims from life insurance policies","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","","Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib"
"account_0600","0600","Non-convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","","Anleihen nicht konvertibel"
"account_0601","0601","Non-convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","","Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr"
"account_0605","0605","Non-convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","","Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0610","0610","Non-convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","","Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre"
"account_0615","0615","Convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","","Anleihen konvertibel"
"account_0616","0616","Convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","","Anleihen konvertibel - Restlaufzeit bis 1 Jahr"
"account_0620","0620","Convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","","Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0625","0625","Convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","","Anleihen konvertibel - Restlaufzeit größer 5 Jahre"
"account_0630","0630","Liabilities to banks","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten"
"account_0631","0631","Liabilities to banks - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr"
"account_0640","0640","Liabilities to banks - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre"
"account_0650","0650","Liabilities to banks - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre"
"account_0660","0660","Liabilities to banks under instalment credit agreements","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen"
"account_0661","0661","Liabilities to banks under instalment credit agreements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr"
"account_0670","0670","Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre"
"account_0680","0680","Liabilities to banks under instalment credit agreements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre"
"account_0699","0699","Contra account 0630-0689 if accounts 0690-0698 are allocated","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","","Gegenkonto 0630-0689 bei Aufteilung der Konten 0690-0698"
"account_0700","0700","Liabilities to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","","Verbindlichkeiten gegenüber verbundenen Unternehmen"
"account_0701","0701","Liabilities to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_0705","0705","Liabilities to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_0710","0710","Liabilities to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_0715","0715","Liabilities to other longterm investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_0716","0716","Liabilities to other longterm investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht -  Restlaufzeit bis 1 Jahr"
"account_0720","0720","Liabilities to other longterm investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_0725","0725","Liabilities to other longterm investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_0730","0730","Liabilities to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Gesellschaftern"
"account_0731","0731","Liabilities to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0740","0740","Liabilities to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0750","0750","Liabilities to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0755","0755","Liabilities to shareholders/partners for outstanding distributions","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen"
"account_0760","0760","Liabilities to typical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern"
"account_0761","0761","Liabilities to typical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0764","0764","Liabilities to typical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0767","0767","Liabilities to typical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0770","0770","Liabilities to atypical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern"
"account_0771","0771","Liabilities to atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0774","0774","Liabilities to atypical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0777","0777","Liabilities to atypical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0780","0780","Profit-participation loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Partiarische Darlehen"
"account_0781","0781","Profit-participation loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Partiarische Darlehen - Restlaufzeit bis 1 Jahr"
"account_0784","0784","Profit-participation loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_0787","0787","Profit-participation loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Partiarische Darlehen - Restlaufzeit größer 5 Jahre"
"account_0799","0799","Contra account 0730-1789 and 1665-1678 and 1695-1698 if accounts 0790-0798 are allocated","l10n_de.tag_de_liabilities_bs_C_8","asset_current","False","","","Gegenkonto 0730-0789 und 1665-1678 und 1695-1698 bei Aufteilung der Konten 0790-0798"
"account_0809","0809","Capital increase from reserves or retained earnings","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Kapitalerhöhung aus Gesellschaftsmitteln"
"account_0810","0810","Paid-up shares of remaining members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Geschäftsguthaben der verbleibenden Mitglieder"
"account_0811","0811","Paid-up shares of withdrawing members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Geschäftsguthaben der ausscheidenden Mitglieder"
"account_0812","0812","Paid-up shares of cooperatives, cancelled shares","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Geschäftsguthaben aus gekündigten Geschäftsanteilen"
"account_0813","0813","Unpaid and due shares in co-operatives, recorded","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt"
"account_0815","0815","Contra account for unpaid and due shares in co-operatives, recorded","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt"
"account_0819","0819","Purchased treasury shares","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Erworbene eigene Anteile"
"account_0839","0839","Supplementary calls (receivables; contra account 0845)","l10n_de.tag_de_asset_bs_B_II_4","equity","False","","","Nachschüsse (Forderungen, Gegenkonto 0845)"
"account_0845","0845","Other additional capital contributions","l10n_de.tag_de_liabilities_bs_A_II","equity","False","","","Nachschusskapital (Gegenkonto 0839)"
"account_0848","0848","Other revenue reserves from the purchase of treasury shares","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile"
"account_0849","0849","Reserve for shares in a parent or majority investor","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
"account_0852","0852","Other revenue reserves (co-operatives)","l10n_de.tag_de_liabilities_bs_A_III_3","equity","False","","","Andere Ergebnisrücklagen"
"account_0853","0853","Revenue reserves from the transitional BilMoG provisions","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG"
"account_0854","0854","Revenue reserves from the transitional BilMoG provisions (reversal of write-downs of tangible fixed assets)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)"
"account_0857","0857","Revenue reserves from the transitional BilMoG provisions (reversal of write-downs of longterm financial assets)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Finanzanlagevermögen)"
"account_0858","0858","Revenue reserves from the transitional BilMoG provisions (reversal of special tax-allowable reserves)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Auflösung der Sonderposten mit Rücklageanteil)"
"account_0859","0859","Deferred taxes (revenue reserves credit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","equity","False","","","Latente Steuern (Gewinnrücklage Haben) aus erfolgsneutralen Verrechnungen"
"account_0865","0865","Retained profits brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_IV","equity","False","","","Gewinnvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"account_0867","0867","Accumulated losses brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_IV","equity","False","","","Verlustvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"account_0870","0870","Fixed capital, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Festkapital"
"account_0880","0880","Variable capital, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Variables Kapital"
"account_0890","0890","Partner loans, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Gesellschafter-Darlehen"
"account_0900","0900","Limited partner capital, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Kommandit-Kapital"
"account_0910","0910","Loss adjustment account, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","","Verlustausgleichskonto"
"account_0920","0920","Partner loans, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Gesellschafter-Darlehen"
"account_0950","0950","Provisions for pensions and similar obligations","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen"
"account_0951","0951","Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0952","0952","Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)"
"account_0953","0953","Provisions for direct commitments","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","","Rückstellungen für Direktzusagen"
"account_0954","0954","Provisions for subsidy obligations for pension funds and life insurances","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen"
"account_0955","0955","Provisions for taxes","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Steuerrückstellungen"
"account_0956","0956","Provision for trade tax, section 4(5b) EStG","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG"
"account_0957","0957","Trade tax provision","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Gewerbesteuerrückstellung"
"account_0961","0961","Provisions for vacation pay","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Urlaubsrückstellungen"
"account_0962","0962","Provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Steuerrückstellung aus Steuerstundung (BStBK)"
"account_0963","0963","Provision for corporate income tax","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Körperschaftsteuerrückstellung"
"account_0964","0964","Long-term provisions for long-term obligations comparable to post-employment benefits","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib"
"account_0965","0965","Provisions for personnel expenses","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für Personalkosten"
"account_0966","0966","Provisions for record retention obligations","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen zur Erfüllung der Aufbewahrungspflichten"
"account_0967","0967","Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under s. 246(2) of the HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0968","0968","Deferred tax liabilities","l10n_de.tag_de_liabilities_bs_E","liability_current","False","","","Passive latente Steuern"
"account_0969","0969","Allowances for deferred tax liabilities","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Rückstellung für latente Steuern"
"account_0970","0970","Other provisions","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Sonstige Rückstellungen"
"account_0971","0971","Provisions for maintenance expenses deferred to the first three months of the following year","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten"
"account_0973","0973","Provisions for environmental remediation and waste disposal expenses","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für Abraum- und Abfallbeseitigung"
"account_0974","0974","Provisions for warranties (contra account 4790)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für Gewährleistungen (Gegenkonto 4790)"
"account_0976","0976","Provisions for expected losses from executory contracts","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für drohende Verluste aus schwebenden Geschäften"
"account_0977","0977","Provisions for periodend closing and audit costs","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für Abschluss- und Prüfungskosten"
"account_0978","0978","Provisions for internal expenses under section 249(2) HGB (old version)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F"
"account_0979","0979","Provisions for environmental protection","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","","Rückstellungen für Umweltschutz"
"account_0980","0980","Prepaid expenses","l10n_de.tag_de_asset_bs_C","asset_current","False","","","Aktive Rechnungsabgrenzung"
"account_0983","0983","Deferred tax assets","l10n_de.tag_de_asset_bs_D","asset_current","False","","","Aktive latente Steuern"
"account_0984","0984","Customs and excise duties relating to inventories and recognised as expenses","l10n_de.tag_de_asset_bs_C","asset_current","False","","","Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte"
"account_0985","0985","Value added tax relating to prepayments and recognised as expenses","l10n_de.tag_de_asset_bs_C","asset_current","False","","","Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen"
"account_0986","0986","Discount","l10n_de.tag_de_asset_bs_C","asset_current","False","","","Damnum/Disagio"
"account_0987","0987","Deferred income (revenue reserves debit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","","Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"account_0988","0988","Deferred taxes (revenue reserves debit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"account_0989","0989","Collectively held reserves (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","","Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"account_0990","0990","Deferred income","l10n_de.tag_de_liabilities_bs_D","liability_current","False","","","Passive Rechnungsabgrenzung"
"account_0996","0996","Global valuation allowance on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Pauschalwertberichtigung auf Forderungen - Restlaufzeit bis zu 1 Jahr"
"account_0997","0997","Global valuation allowance on receivables remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Pauschalwertberichtigung auf Forderungen - Restlaufzeit größer 1 Jahr"
"account_0998","0998","Specific valuation allowances on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Einzelwertberichtigungen auf Forderungen - Restlaufzeit bis zu 1 Jahr"
"account_0999","0999","Specific valuation allowances on receivables remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Einzelwertberichtigungen auf Forderungen - Restlaufzeit größer 1 Jahr"
"account_1010","1010","Petty cash 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Nebenkasse 1"
"account_1020","1020","Petty cash 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Nebenkasse 2"
"account_1100","1100","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank (Postbank)"
"account_1110","1110","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank (Postbank 1)"
"account_1120","1120","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank (Postbank 2)"
"account_1130","1130","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank (Postbank 3)"
"account_1190","1190","LZB (Bundesbank regional office) balances","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","LZB-Guthaben"
"account_1195","1195","Central bank balances","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bundesbankguthaben"
"account_1210","1210","Bank 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank 1"
"account_1220","1220","Bank 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank 2"
"account_1230","1230","Bank 3","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank 3"
"account_1240","1240","Bank 4","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank 4"
"account_1250","1250","Bank 5","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Bank 5"
"account_1290","1290","Cash investments, short-term cash management (not contained in cash funds)","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition (nicht im Finanzmittelfonds enthalten)"
"account_1295","1295","Liabilities to banks (not included in cash funds)","l10n_de.tag_de_asset_bs_B_IV","liability_current","False","","","Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)"
"account_1300","1300","Bills receivable","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Wechsel aus Lieferungen und Leistungen"
"account_1301","1301","Bills receivable - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr"
"account_1302","1302","Bills receivable - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr"
"account_1305","1305","Bills receivable, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Wechsel aus Lieferungen und Leistungen, bundesbankfähig"
"account_1310","1310","Bills receivable from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen verbundene Unternehmen"
"account_1311","1311","Bills receivable from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1312","1312","Bills receivable from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","False","","","Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"account_1315","1315","Bills receivable from affiliated companies, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig"
"account_1320","1320","Bills receivable from other long-term investees and investors","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1321","1321","Bills receivable from other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1322","1322","Bills receivable from other long-term investees and investors - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","False","","","Bills receivable from other long-term investees and investors - Restlaufzeit größer 1 Jahr"
"account_1325","1325","Bills receivable from other long-term investees and investors, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht, bundesbankfähig"
"account_1327","1327","Finance bills","l10n_de.tag_de_asset_bs_B_III_2","asset_current","False","","","Finanzwechsel"
"account_1329","1329","Other securities subject to immaterial changes in value","l10n_de.tag_de_asset_bs_B_III_2","asset_current","False","","","Andere Wertpapiere mit unwesentlichen Wertschwankungen"
"account_1330","1330","Cheques","l10n_de.tag_de_asset_bs_B_IV","asset_current","False","","","Schecks"
"account_1340","1340","Shares in affiliated companies (current assets)","l10n_de.tag_de_asset_bs_B_III_1","asset_current","False","","","Anteile an verbundenen Unternehmen (Umlaufvermögen)"
"account_1344","1344","Shares in parent or in majority investor","l10n_de.tag_de_asset_bs_B_III_1","asset_current","False","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft"
"account_1348","1348","Other securities","l10n_de.tag_de_asset_bs_B_III_2","asset_current","False","","","Sonstige Wertpapiere"
"account_1349","1349","Securities investments (short-term cash management)","l10n_de.tag_de_asset_bs_B_III_2","asset_current","False","","","Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition"
"account_1350","1350","GmbH shares held for sale","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","GmbH-Anteile zum kurzfristigen Verbleib"
"account_1352","1352","Shares in cooperatives held for sale","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Genossenschaftsanteile zum kurzfristigen Verbleib"
"account_1353","1353","Assets to settle obligations comparable to post-employment benefits","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen"
"account_1354","1354","Assets for offsetting with obligations comparable to post-employment benefits under s. 246(2) of the HGB","l10n_de.tag_de_asset_bs_E","asset_current","False","","","Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB"
"account_1355","1355","Pension liability insurance claims","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Ansprüche aus Rückdeckungsversicherungen"
"account_1356","1356","Long-term assets for the settlement of provisions for pensions and similar obligations","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib"
"account_1357","1357","Long-term assets for offsetting provisions for pensions and similar obligations in accordance with section 246(2) HGB","l10n_de.tag_de_asset_bs_E","asset_current","False","","","Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_1370","1370","Determination of profit §4/3 affecting net income","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Gewinnermittlung §4/3 erfolgswirksam"
"account_1371","1371","Clearing account for determining profit as per section 4/3 (EStG), not recognized in income","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Verrechnungskonto Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam"
"account_1372","1372","Current assets in accordance with section 4(3) sentence 4 EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Wirtschaftsgüter des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG"
"account_1373","1373","Receivables from limited partners and atypical silent partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter"
"account_1374","1374","Receivables from limited partners and atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit bis 1 Jahr"
"account_1375","1375","Receivables from limited partners and atypical silent partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1376","1376","Receivables from typical silent partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen typisch stille Gesellschafter"
"account_1377","1377","Receivables from typical silent partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr"
"account_1378","1378","Receivables from typical silent partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1380","1380","Cost centre reconciliation account","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Überleitungskonto Kostenstelle"
"account_1381","1381","Receivables from GmbH shareholders","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen GmbH-Gesellschafter"
"account_1382","1382","Receivables from GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr"
"account_1383","1383","Receivables from GmbH shareholders - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1385","1385","Receivables from general partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen persönlich haftende Gesellschafter"
"account_1386","1386","Receivables from general partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Receivables from general partners - Restlaufzeit bis 1 Jahr"
"account_1387","1387","Receivables from general partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1389","1389","Occupational pension and other post-employment benefit entitlements (partners)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)"
"account_1390","1390","Clearing account actual taxation","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Verrechnungskonto Ist-Versteuerung"
"account_1400","1400","Clearing account actual taxation","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Verrechnungskonto Ist-Versteuerung"
"account_1401","1401","Trade receivables","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen"
"account_1410","1410","Trade receivables, no separate receivables/payables accounting","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent"
"account_1411","1411","Trade receivables, no separate receivables/payables accounting (PoS)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen, keine getrennte Forderungs-/Verbindlichkeitsbuchhaltung (PoS)"
"account_1445","1445","Trade receivables at general VAT rate or of a VAT-exempt small business (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (EÜR)"
"account_1446","1446","Trade receivables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"account_1447","1447","Tax-exempt or untaxed trade receivables (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EÜR)"
"account_1448","1448","Trade receivables at average rates under section 24 UStG (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen nach § 24 UStG (EÜR)"
"account_1449","1449","Contra account 1445- 1448 if receivables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Gegenkonto 1445-1448 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)"
"account_1450","1450","Receivables under section 11 (1) sentence 2 EStG for section 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen nach § 11 Abs. 1 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1451","1451","Trade receivables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"account_1455","1455","Trade receivables, no separate receivables/payables accounting - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 1 Jahr"
"account_1460","1460","Doubtful receivables","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Zweifelhafte Forderungen"
"account_1461","1461","Doubtful receivables - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr"
"account_1465","1465","Doubtful receivables  remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr"
"account_1470","1470","Trade receivables from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen"
"account_1471","1471","Trade receivables from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1475","1475","Trade receivables from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","False","","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"account_1478","1478","Valuation allowances on receivables from affiliated companies remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Wertberichtigungen auf Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1479","1479","Valuation allowances on receivables from affiliated companies remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","False","","","Wertberichtigungen auf Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"account_1480","1480","Trade receivables from other long-term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1481","1481","Trade receivables from other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1485","1485","Trade receivables from other long-term investees and investors - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","False","","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"account_1488","1488","Valuation allowances on receivables from other long-term investees and investors remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","","Wertberichtigungen auf Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"account_1489","1489","Valuation allowances on receivables from other long-term investees andinvestors remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","False","","","Wertberichtigungen auf Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1490","1490","Trade receivables from shareholders/partners","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter"
"account_1491","1491","Trade receivables from shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr"
"account_1495","1495","Trade receivables from shareholders/partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1498","1498","Contra account fo other assets if posted via receivables account","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto"
"account_1499","1499","Contra account 1451-1497 if allocated to receivables account","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","","Gegenkonto 1451-1497 bei Aufteilung Debitorenkonto"
"account_1500","1500","Other assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Sonstige Vermögensgegenstände"
"account_1501","1501","Other assets - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr"
"account_1502","1502","Other assets - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr"
"account_1503","1503","Receivables from executive board members and managing directors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr"
"account_1504","1504","Receivables from executive board members and managing director - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr"
"account_1505","1505","Receivables from supervisory and advisory board members - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Aufsichtsratsund Beiratsmitglieder - Restlaufzeit bis 1 Jahr"
"account_1506","1506","Receivables from supervisory and advisory board members - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen Aufsichtsratsund Beiratsmitglieder - Restlaufzeit größer 1 Jahr"
"account_1507","1507","Receivables from other shareholders - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr"
"account_1508","1508","Receivables from other shareholders - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen sonstige Gesellschafter - Restlaufzeit größer 1 Jahr"
"account_1510","1510","Prepayments for inventories","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","False","","","Geleistete Anzahlungen auf Vorräte"
"account_1511","1511","Prepayments, 7 % inputtax","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","False","","","Geleistete Anzahlungen, 7 % Vorsteuer"
"account_1518","1518","Prepayments, 19 % input tax","l10n_de.tag_de_asset_bs_B_I_4","asset_prepayments","False","","","Geleistete Anzahlungen, 19 % Vorsteuer"
"account_1519","1519","Receivables from project consortiums","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Arbeitsgemeinschaften"
"account_1520","1520","Receivables from health insurance funds from Act on Reimbursement of Employers' Expenses (AAG)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz"
"account_1521","1521","Consignment goods accounts","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Agenturwarenabrechnung"
"account_1522","1522","Profit participation rights","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Genussrechte"
"account_1524","1524","Supplementary payments or additional contributions receivable","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen"
"account_1525","1525","Security deposits","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Kautionen"
"account_1526","1526","Security deposits - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Kautionen - Restlaufzeit bis 1 Jahr"
"account_1527","1527","Security deposits - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Kautionen - Restlaufzeit größer 1 Jahr"
"account_1528","1528","Subsequently deductible input tax, section 15a(2) UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Nachträglich abziehbare Vorsteuer nach § 15a Abs. 2 UStG"
"account_1529","1529","Repayable input tax, section 15a(2) UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Zurückzuzahlende Vorsteuer nach § 15a Abs. 2 UStG"
"account_1530","1530","Receivables from employees (payroll)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung"
"account_1531","1531","Receivables from employees (payroll) - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr"
"account_1537","1537","Receivables from employees (payroll) - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr"
"account_1538","1538","Corporate income tax credit §37 (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Körperschaftssteuergutschrift §37 (b.1 J)"
"account_1539","1539","Corporate income tax credit §37 (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","","Körperschaftssteuergutschrift §37 (g.1 J)"
"account_1540","1540","Receivables from trade tax overpayments","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen aus Gewerbesteuerüberzahlungen"
"account_1542","1542","Tax refund claims against other countries","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Steuererstattungsansprüche gegenüber anderen Ländern"
"account_1543","1543","Receivables from tax authorities for construction withholding tax remitted","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag"
"account_1544","1544","Receivables from Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderung gegenüber Bundesagentur für Arbeit"
"account_1545","1545","Accounts receivable from VAT advance payments","l10n_de.tag_de_asset_bs_B_II_4","asset_receivable","True","True","","USt-Forderungen"
"account_1547","1547","Receivables from excise duties paid","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Forderungen aus entrichteten Verbrauchsteuern"
"account_1548","1548","Input tax deductible in following period/year","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Vorsteuer in Folgeperiode/im Folgejahr abziehbar"
"account_1549","1549","Reclaimed corporate income tax","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Körperschaftsteuerrückforderung"
"account_1550","1550","Loans","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Darlehen"
"account_1551","1551","Loans - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Darlehen - Restlaufzeit bis 1 Jahr"
"account_1555","1555","Loans - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","liability_non_current","False","","","Darlehen - Restlaufzeit größer 1 Jahr"
"account_1556","1556","Subsequently deductible input tax, section 15a(1) UStG, movable assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Nachträglich abziehbare Vorsteuer nach § 15a Abs. 1 UStG, bewegliche Wirtschaftsgüter"
"account_1557","1557","Repayable input tax, section 15a(1) UStG, movable assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Zurückzuzahlende Vorsteuer nach § 15a Abs. 1 UStG, bewegliche Wirtschaftsgüter"
"account_1558","1558","Subsequently deductible input tax, section 15a(1) UStG, immovable property","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Nachträglich abziehbare Vorsteuer nach § 15a Abs. 1 UStG, unbewegliche Wirtschaftsgüter"
"account_1559","1559","Repayable input tax, section 15a(1) UStG, immovable property","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Zurückzuzahlende Vorsteuer nach § 15a Abs. 1 UStG, unbewegliche Wirtschaftsgüter"
"account_1560","1560","Input tax allocation accounts","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer"
"account_1561","1561","Input tax allocation account, 7 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer 7 %"
"account_1562","1562","Allocation account for input tax on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb"
"account_1563","1563","Allocation account for input tax on intra-European Union acquisitions, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %"
"account_1566","1566","Input tax allocation account, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer 19 %"
"account_1567","1567","Input tax allocation account under sections 13a and 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG"
"account_1569","1569","Input tax allocation account under sections 13a and 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG 19 %"
"account_1570","1570","Deductible input tax","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer"
"account_1571","1571","Deductible input tax, 7%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer 7 %"
"account_1572","1572","Deductible input tax on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb"
"account_1574","1574","Deductible input tax on intra-European Union acquisitions, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %"
"account_1576","1576","Deductible input tax, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer 19 %"
"account_1577","1577","Deductible input tax under section 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer nach § 13b UStG 19 %"
"account_1578","1578","Deductible input tax under section 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer nach § 13b UStG"
"account_1580","1580","Contra account for input tax, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Gegenkonto Vorsteuer § 4 Abs. 3 EStG"
"account_1581","1581","Reversal of input tax from previous year, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Auflösung Vorsteuer aus Vorjahr § 4 Abs. 3 EStG"
"account_1582","1582","Input tax from investments, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Vorsteuer aus Investitionen § 4 Abs. 3 EStG"
"account_1583","1583","Contra account for input tax, average rates, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG"
"account_1584","1584","Deductible input tax for intra-European Union acquisition of new vehicles from suppliers without VAT identification number","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne USt-Id-Nr"
"account_1585","1585","Deductible input tax for withdrawal of goods from a VAT warehouse","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager"
"account_1587","1587","Input tax, general average rates, VAT return line 63","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63"
"account_1588","1588","Acquisition tax liability","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Entstandene Einfuhrumsatzsteuer"
"account_1590","1590","Items in transit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Durchlaufende Posten"
"account_1592","1592","Third-party funds","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Fremdgeld"
"account_1593","1593","Allocation account for payments received on account of orders if posted via receivables account","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","","Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitorenkonto"
"account_1594","1594","Receivables from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Forderungen gegen verbundene Unternehmen"
"account_1595","1595","Receivables from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","False","","","Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1596","1596","Receivables from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","False","","","Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"account_1597","1597","Receivables from other long-term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1598","1598","Receivables from other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1599","1599","Receivables from other long-term investees and investors - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","False","","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"account_1600","1600","Trade payables","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1601","1601","Trade payables","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1605","1605","Trade payables at general VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)"
"account_1606","1606","Trade payables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"account_1607","1607","Trade payables, no input tax (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuerabzug (EÜR)"
"account_1609","1609","Contra account 1605-1607 if payables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","","Gegenkonto 1605-1607 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)"
"account_1610","1610","Trade payables, no separate receivables/payables accounting","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent"
"account_1624","1624","Trade payables for investments, section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG"
"account_1625","1625","Trade payables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"account_1626","1626","Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","","Trade payables, no separate receivables/payables accounting - Restlaufzeit 1 bis 5 Jahre"
"account_1628","1628","Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","","Trade payables, no separate receivables/payables accounting - Restlaufzeit größer 5 Jahre"
"account_1630","1630","Trade payables to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen"
"account_1631","1631","Trade payables to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1635","1635","Trade payables to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_1638","1638","Trade payables to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_1640","1640","Trade payables to other long-term investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1641","1641","Trade payables to other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1645","1645","Trade payables to other long-term investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_1648","1648","Trade payables to other long-term investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_1650","1650","Trade payables to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern"
"account_1651","1651","Trade payables to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1655","1655","Trade payables to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1658","1658","Trade payables to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1659","1659","Contra account 1625-1658 if allocated to payables account","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","","Gegenkonto 1625-1658 bei Aufteilung Kreditorenkonto"
"account_1660","1660","Bills payable","l10n_de.tag_de_liabilities_bs_C_5","liability_current","False","","","Wechselverbindlichkeiten"
"account_1661","1661","Bills payable - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_5","liability_current","False","","","Wechselverbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1662","1662","Bills payable - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","False","","","Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1663","1663","Bills payable - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","False","","","Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1665","1665","Liabilities to GmbH shareholders","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern"
"account_1666","1666","Liabilities to GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1667","1667","Liabilities to GmbH shareholders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1668","1668","Liabilities to GmbH shareholders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1670","1670","Liabilities to general partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern"
"account_1671","1671","Liabilities to general partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1672","1672","Liabilities to general partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1673","1673","Liabilities to general partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1675","1675","Liabilities to limited partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Kommanditisten"
"account_1676","1676","Liabilities to limited partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr"
"account_1677","1677","Liabilities to limited partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre"
"account_1678","1678","Liabilities to limited partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre"
"account_1691","1691","Liabilities to project consortiums","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber Arbeitsgemeinschaften"
"account_1695","1695","Liabilities to silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten gegenüber stillen Gesellschaftern"
"account_1696","1696","Liabilities to silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Liabilities to silent partners - Restlaufzeit bis 1 Jahr"
"account_1697","1697","Liabilities to silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1698","1698","Liabilities to silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1700","1700","Other liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Sonstige Verbindlichkeiten"
"account_1701","1701","Other liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1702","1702","Other liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1703","1703","Other liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1704","1704","Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1705","1705","Loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Darlehen"
"account_1706","1706","Loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Darlehen - Restlaufzeit bis 1 Jahr"
"account_1707","1707","Loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_1708","1708","Loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Darlehen -  Restlaufzeit größer 5 Jahre"
"account_1709","1709","Profit drawdown account of silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Gewinnverfügungskonto stille Gesellschafter"
"account_1710","1710","Payments received on account of orders (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)"
"account_1711","1711","Tax-paid payments received on account of orders, 7 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)"
"account_1716","1716","Advance payments received 15% VAT","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene Anzahlungen 15% MwSt."
"account_1718","1718","Tax-paid payments received on account of orders, 19 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)"
"account_1719","1719","Payments received on account of orders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr"
"account_1720","1720","Payments received on account of orders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","False","","","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre"
"account_1721","1721","Payments received on account of orders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","False","","","Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre"
"account_1722","1722","Payments received on account of orders (deducted from inventories on the face of the balance sheet)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)"
"account_1725","1725","VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)"
"account_1728","1728","VAT on electronic services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus im anderen EULand steuerpflichtigen elektronischen Dienstleistungen"
"account_1729","1729","Tax payments","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen"
"account_1730","1730","Credit card settlements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Kreditkartenabrechnung"
"account_1731","1731","Consignment goods accounts","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Agenturwarenabrechnung"
"account_1732","1732","Security deposits received","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Erhaltene Kautionen"
"account_1733","1733","Security deposits received - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr"
"account_1734","1734","Security deposits received - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre"
"account_1735","1735","Security deposits received - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre"
"account_1736","1736","Liabilities from taxes and levies","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Steuern und Abgaben"
"account_1737","1737","Liabilities from taxes and levies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Steuern und Abgaben -  Restlaufzeit bis 1 Jahr"
"account_1738","1738","Liabilities from taxes and levies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit 1 bis 5 Jahre"
"account_1739","1739","Liabilities from taxes and levies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit größer 5 Jahre"
"account_1740","1740","Payroll liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Lohn und Gehalt"
"account_1741","1741","Wage and church tax payables","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Lohn- und Kirchensteuer"
"account_1742","1742","Social security liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit"
"account_1743","1743","Social security liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr"
"account_1744","1744","Social security liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre"
"account_1745","1745","Social security liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre"
"account_1746","1746","Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen"
"account_1747","1747","Excise duties payable","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten für Verbrauchsteuern"
"account_1748","1748","Liabilities for amounts withheld from employees","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten für Einbehaltungen von Arbeitnehmern"
"account_1749","1749","Payables to tax authorities for construction withholding tax to be remitted","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag"
"account_1750","1750","Liabilities from capitalforming payment arrangements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Vermögensbildung"
"account_1751","1751","Liabilities from capitalforming payment arrangements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr"
"account_1752","1752","Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre"
"account_1753","1753","Liabilities from capitalforming payment arrangements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre"
"account_1754","1754","Tax payments to other countries","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Steuerzahlungen an andere Länder"
"account_1755","1755","Payroll allocation","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Lohn- und Gehaltsverrechnung"
"account_1756","1756","Payroll allocation, section 11(2) EStG for section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1758","1758","Other liabilities refunds by co-operatives","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung"
"account_1759","1759","Expected contributions owed to social security funds","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern"
"account_1760","1760","VAT not due","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Umsatzsteuer nicht fällig"
"account_1761","1761","VAT not due 7%","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Umsatzsteuer nicht fällig 7 %"
"account_1762","1762","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen"
"account_1764","1764","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"account_1766","1766","VAT not due, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","","Umsatzsteuer nicht fällig 19 %"
"account_1767","1767","VAT on supplies of goods and services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus im anderen EULand steuerpflichtigen Lieferungen"
"account_1768","1768","VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus im anderen EULand steuerpflichtigen sonstigen Leistungen/Werklieferungen"
"account_1769","1769","VAT withdrawal of goods from a VAT warehouse","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager"
"account_1770","1770","VAT","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer"
"account_1771","1771","VAT 7%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer 7 %"
"account_1772","1772","VAT on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb"
"account_1774","1774","VAT on intra-European Union acquisitions, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %"
"account_1776","1776","VAT, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer 19 %"
"account_1777","1777","VAT on intra-European Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen"
"account_1778","1778","VAT on intra-European Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"account_1779","1779","VAT on intra-European Union acquisitions, no input tax deduction","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug"
"account_1780","1780","VAT prepayments","l10n_de.tag_de_asset_bs_B_II_4","liability_payable","True","True","","Umsatzsteuer-Vorauszahlungen"
"account_1781","1781","VAT prepayments 1/11","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer-Vorauszahlungen 1/11"
"account_1782","1782","Back taxes, VAT return line 65","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Nachsteuer, UStVA Kz. 65"
"account_1783","1783","Incorrect or invalid invoiced taxes, VAT return line 69","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge, UStVA Kz. 69"
"account_1784","1784","VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer"
"account_1785","1785","VAT under section 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer nach § 13b UStG"
"account_1787","1787","VAT under section 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Umsatzsteuer nach § 13b UStG 19 %"
"account_1788","1788","Acquisition tax deferred until","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Einfuhrumsatzsteuer aufgeschoben bis"
"account_1789","1789","VAT, current year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Umsatzsteuer laufendes Jahr"
"account_1790","1790","VAT, previous year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Umsatzsteuer Vorjahr"
"account_1791","1791","VAT, earlier years","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Umsatzsteuer frühere Jahre"
"account_1792","1792","Other allocation accounts (interim accounts)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Sonstige Verrechnungskonten (Interimskonten)"
"account_1793","1793","Allocation account for prepayments if posted via payables account","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","","Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto"
"account_1794","1794","VAT from acquisition as last purchaser in a triangular transaction","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts"
"account_1795","1795","Social security liabilities (section 4(3) EStG)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG"
"account_1796","1796","Issued gift tokens","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","","Ausgegebene Geschenkgutscheine"
"account_1797","1797","Liabilities from VAT advance payments","l10n_de.tag_de_liabilities_bs_C_8","liability_payable","True","True","","Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen"
"account_1800","1800","Private withdrawals, general, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privatentnahmen allgemein"
"account_1810","1810","Private taxes, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privatsteuern"
"account_1820","1820","Special personal deductions, partly deductible, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Sonderausgaben beschränkt abzugsfähig"
"account_1830","1830","Special personal deductions, fully deductible, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Sonderausgaben unbeschränkt abzugsfähig"
"account_1840","1840","Non-cash benefits, donations, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Zuwendungen, Spenden"
"account_1850","1850","Extraordinary expenses, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Außergewöhnliche Belastungen"
"account_1860","1860","Real estate expenses, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksaufwand"
"account_1869","1869","Real estate expenses (VAT key possible, only sole proprietorships)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)"
"account_1870","1870","Income from real estate, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksertrag"
"account_1879","1879","Income from real estate (VAT key possible, only sole proprietorships)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)"
"account_1880","1880","Non-cash withdrawals, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Unentgeltliche Wertabgaben"
"account_1890","1890","Private contributions, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privateinlagen"
"account_1900","1900","Private withdrawals, general, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privatentnahmen allgemein (TH), FK"
"account_1910","1910","Private taxes, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privatsteuern (TH), FK"
"account_1920","1920","Private taxes, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privatsteuern (TH), FK"
"account_1930","1930","Special personal deductions, fully deductible, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Sonderausgaben unbeschränkt abzugsfähig (TH), FK"
"account_1940","1940","Non-cash benefits, donations, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Zuwendungen, Spenden (TH), FK"
"account_1950","1950","Extraordinary expenses, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Außergewöhnliche Belastungen (TH), FK"
"account_1960","1960","Real estate expenses, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksaufwand (TH), FK"
"account_1970","1970","Income from real estate, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Grundstücksertrag (TH), FK"
"account_1980","1980","Non-cash withdrawals, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Unentgeltliche Wertabgaben (TH), FK"
"account_1990","1990","Private contributions, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","","Privateinlagen (TH), FK"
"account_2000","2000","Extraordinary expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Außerordentliche Ausgaben"
"account_2001","2001","Extraordinary expenses affecting net income","l10n_de.tag_de_pl_08_7","expense","False","","","Außerordentliche Aufwendungen, die den Jahresüberschuss beeinflussen"
"account_2004","2004","Losses from mergers and reorganisations","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste durch Verschmelzung und Umwandlung"
"account_2005","2005","Extraordinary non-cash expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Außerordentliche nicht zahlungswirksame Aufwendungen"
"account_2006","2006","Losses due to extraordinary damage (balance sheet accounting only)","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste durch außergewöhnliche Schadensfälle (nur Bilanzierer)"
"account_2007","2007","Restructuring and reorganisation costs","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen"
"account_2008","2008","Losses from disposal or discontinuation of business activities, net of tax","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern"
"account_2010","2010","Non-operating expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Betriebsfremde Aufwendungen"
"account_2020","2020","Prior-period expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Periodenfremde Aufwendungen"
"account_2090","2090","Expenses from the application of transitional provisions","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Anwendung von Übergangsvorschriften"
"account_2091","2091","Expenses from the application of transitional provisions (provisions for pensions)","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)"
"account_2092","2092","Extraordinary expenses from the application of transitional provisions (accounting aids)","l10n_de.tag_de_pl_08_7","expense","False","","","Außerordentlicher Aufwand aus der Anwendung von Übergangsbestimmungen (Bilanzierungshilfen)"
"account_2094","2094","Expenses from the application of transitional provisions (deferred taxes)","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)"
"account_2100","2100","Interest and similar expenses","l10n_de.tag_de_pl_13","expense","False","","","Zinsen und ähnliche Aufwendungen"
"account_2102","2102","Non-tax-deductible other incidental charges related to taxes, section 4(5b) EStG","l10n_de.tag_de_pl_13","expense","False","","","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG"
"account_2103","2103","Tax-deductible other incidental charges related to taxes","l10n_de.tag_de_pl_13","expense","False","","","Steuerlich abzugsfähige andere Nebenleistungen zu Steuern"
"account_2104","2104","Non-tax-deductible other incidental charges related to taxes","l10n_de.tag_de_pl_13","expense","False","","","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern"
"account_2105","2105","Interest expenses as per Sect. 233a of the German Fiscal Code, nondeductible","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen § 233a AO nicht abzugsfähig"
"account_2106","2106","Discounting of tax increase amount § 38","l10n_de.tag_de_pl_13","expense","False","","","Abzinsung des Steuererhöhungsbetrags § 38"
"account_2107","2107","Interest expenses as per Sect. 233a of the German Fiscal Code, deductible","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen § 233a AO abzugsfähig"
"account_2108","2108","Interest expenses as per Sect. 234 to 237 of the German Fiscal Code, non deductible","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen §§ 234 bis 237 AO nicht abzugsfähig"
"account_2109","2109","Interest expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen an verbundene Unternehmen"
"account_2110","2110","Interest expenses on short-term debt","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für kurzfristige Verbindlichkeiten"
"account_2113","2113","Non-deductible interest on long-term debt under section 4(4a) EStG (add-back)","l10n_de.tag_de_pl_13","expense","False","","","Nicht abzugsfähige Schuldzinsen nach § 4 Abs. 4a EStG (Hinzurechnungsbetrag)"
"account_2114","2114","Interest on shareholder loans","l10n_de.tag_de_pl_13","expense","False","","","Zinsen für Gesellschafterdarlehen"
"account_2115","2115","Interest and similar expenses, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG","l10n_de.tag_de_pl_13","expense","False","","","Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 und 4 KStG"
"account_2116","2116","Interest and similar expenses to affiliated companies, sections 3 no. 40, 3c EStG/section 8b(1) KStG","l10n_de.tag_de_pl_13","expense","False","","","Zinsen und ähnliche Aufwendungen an verbundene Unternehmen §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 KStG"
"account_2117","2117","Interest to shareholders with an equity interest of more than 25 % or their related parties","l10n_de.tag_de_pl_13","expense","False","","","Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehende Personen"
"account_2118","2118","Interest on receivables and payables accounts","l10n_de.tag_de_pl_13","expense","False","","","Zinsen auf Kontokorrentkonten"
"account_2119","2119","Interest expenses on short-term liabilities to affiliated companies","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen"
"account_2120","2120","Interest expense on long-term debt","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für langfristige Verbindlichkeiten"
"account_2123","2123","Depreciation and amortization of premium or discount/debt discount for financing purposes","l10n_de.tag_de_pl_13","expense","False","","","Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung"
"account_2124","2124","Depreciation and amortization of premium or discount/debt discount for financing fixed assets","l10n_de.tag_de_pl_13","expense","False","","","Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung des Anlagevermögens"
"account_2125","2125","Interest expenses for buildings classified as operating assets","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören"
"account_2126","2126","Borrowing costs for fixed assets","l10n_de.tag_de_pl_13","expense","False","","","Zinsen zur Finanzierung des Anlagevermögens"
"account_2127","2127","Annuities and recurrent payments","l10n_de.tag_de_pl_13","expense","False","","","Renten und dauernde Lasten"
"account_2128","2128","Interest expenses for the provision of capital by partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für Kapitalüberlassung durch Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_2129","2129","Interest expenses on long-term liabilities to affiliated companies","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen"
"account_2130","2130","Discount expenses","l10n_de.tag_de_pl_13","expense","False","","","Diskontaufwendungen"
"account_2139","2139","Discount expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","False","","","Diskontaufwendungen an verbundene Unternehmen"
"account_2140","2140","Expenses similar to interest expenses","l10n_de.tag_de_pl_13","expense","False","","","Zinsähnliche Aufwendungen"
"account_2141","2141","Loan commissions and administrative cost contributions","l10n_de.tag_de_pl_13","expense","False","","","Kreditprovisionen und Verwaltungskostenbeiträge"
"account_2142","2142","Interest cost included in additions to pension provisions","l10n_de.tag_de_pl_13","expense","False","","","Zinsanteil der Zuführungen zu Pensionsrückstellungen"
"account_2143","2143","Interest expenses from the discounting of liabilities","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten"
"account_2144","2144","Interest expenses from the discounting of provisions","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen aus der Abzinsung von Rückstellungen"
"account_2145","2145","Interest expenses from the discounting of provisions for pensions and similar/comparable obligations","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen"
"account_2146","2146","Interest expenses from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB","l10n_de.tag_de_pl_13","expense","False","","","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB"
"account_2147","2147","Expenses from assets for offsetting in accordance with section 246(2) HGB","l10n_de.tag_de_pl_13","expense","False","","","Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB"
"account_2148","2148","Interest expenses from the discounting of provisions, non-tax-deductible","l10n_de.tag_de_pl_13","expense","False","","","Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen"
"account_2149","2149","Expenses similar to interest expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","False","","","Zinsähnliche Aufwendungen an verbundene Unternehmen"
"account_2150","2150","Currency translation losses","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Währungsumrechnung"
"account_2151","2151","Currency translation losses (not s. 256a HGB)","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)"
"account_2166","2166","Expenses from remeasurement of cash funds","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus Bewertung Finanzmittelfonds"
"account_2170","2170","Non-deductible input tax","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer"
"account_2171","2171","Non-deductible input tax, 7 %","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer 7 %"
"account_2176","2176","Non-deductible input tax, 19 %","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer 19 %"
"account_2200","2200","Corporate income tax","l10n_de.tag_de_pl_14","expense","False","","","Körperschaftsteuer"
"account_2203","2203","Corporate income tax for prior years","l10n_de.tag_de_pl_14","expense","False","","","Körperschaftsteuer für Vorjahre"
"account_2204","2204","Corporate income tax refunds for prior years","l10n_de.tag_de_pl_14","expense","False","","","Körperschaftsteuererstattungen für Vorjahre"
"account_2208","2208","Solidarity surcharge","l10n_de.tag_de_pl_14","expense","False","","","Solidaritätszuschlag"
"account_2209","2209","Solidarity surcharge for prior years","l10n_de.tag_de_pl_14","expense","False","","","Solidaritätszuschlag für Vorjahre"
"account_2210","2210","Solidarity surcharge re- funds for prior years","l10n_de.tag_de_pl_14","expense","False","","","Solidaritätszuschlagerstattungen für Vorjahre"
"account_2213","2213","Withholding tax on investment income, 25 %","l10n_de.tag_de_pl_14","expense","False","","","Kapitalertragsteuer 25 %"
"account_2216","2216","Allowable solidarity surcharge on withholding tax on investment income, 25 %","l10n_de.tag_de_pl_14","expense","False","","","Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %"
"account_2219","2219","Credit/ deduction of foreign withholding tax","l10n_de.tag_de_pl_14","expense","False","","","Anrechnung/Abzug ausländische Quellensteuer"
"account_2250","2250","Expenses from additions to and reversals of deferred taxes","l10n_de.tag_de_pl_14","expense","False","","","Aufwendungen aus der Zuführung und Auflösung von latenten Steuern"
"account_2255","2255","Income from additions to and reversals of deferred taxes","l10n_de.tag_de_pl_14","expense","False","","","Erträge aus der Zuführung und Auflösung von latenten Steuern"
"account_2260","2260","Expenses from additions to provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)"
"account_2265","2265","Income from reversal of provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_pl_04","expense","False","","","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)"
"account_2280","2280","Trade tax back payment previous years","l10n_de.tag_de_pl_14","expense","False","","","Gewerbesteuernachzahlung Vorjahre"
"account_2281","2281","Back payments and re- funds of trade tax for prior years, section 4(5b) EStG","l10n_de.tag_de_pl_14","expense","False","","","Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG"
"account_2282","2282","Trade tax refund previous years","l10n_de.tag_de_pl_14","expense","False","","","Gewerbesteuerrückerstattung Vorjahre"
"account_2283","2283","Income from reversal of provisions for trade tax,section 4(5b) EStG","l10n_de.tag_de_pl_14","expense","False","","","Erträge aus der Auflösung von Gewerbesteuerrückstellungen nach § 4 Abs. 5b EStG"
"account_2284","2284","Reversal of trade tax provision","l10n_de.tag_de_pl_14","expense","False","","","Auflösung der Gewerbesteuerrückstellung"
"account_2285","2285","Back payments of other taxes for prior years","l10n_de.tag_de_pl_15","expense","False","","","Steuernachzahlungen Vorjahre für sonstige Steuern"
"account_2287","2287","Refunds of other taxes for prior years","l10n_de.tag_de_pl_15","expense","False","","","Steuererstattungen Vorjahre für sonstige Steuern"
"account_2289","2289","Income from reversal of provisions for other taxes","l10n_de.tag_de_pl_15","expense","False","","","Erträge aus der Auflösung von Rückstellungen für sonstige Steuern"
"account_2300","2300","Other expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige Aufwendungen"
"account_2307","2307","Other regular non-operating expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige Aufwendungen betriebsfremd und regelmäßig"
"account_2308","2308","Other non-deductible expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige nicht abziehbare Aufwendungen"
"account_2309","2309","Other infrequent expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige Aufwendungen unregelmäßig"
"account_2310","2310","Disposals of tangible fixed assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","False","","","Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)"
"account_2311","2311","Disposals of intangible fixed assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","False","","","Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)"
"account_2312","2312","Disposals of long-term financial assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","False","","","Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)"
"account_2313","2313","Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","False","","","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (Restbuchwert bei Buchverlust)"
"account_2315","2315","Disposals of tangible fixed assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","False","","","Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)"
"account_2316","2316","Disposals of intangible fixed assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","False","","","Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)"
"account_2317","2317","Disposals of long-term financial assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","False","","","Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)"
"account_2318","2318","Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (net carrying amount for book gain)","l10n_de.tag_de_pl_04","expense","False","","","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)"
"account_2320","2320","Losses on disposal of fixed assets","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste aus dem Abgang von Gegenständen des Anlagevermögens"
"account_2323","2323","Losses on disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"account_2325","2325","Losses on disposal of current assets (excluding inventories)","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)"
"account_2326","2326","Losses on disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","False","","","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"account_2327","2327","Disposal of current assets under section 4(3) sentence 4 EStG","l10n_de.tag_de_pl_08_7","expense","False","","","Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG"
"account_2328","2328","Disposal of current assets, section 3 no. 40 EStG/section 8b(3) KStG under section 4(3) sentence 4 EStG","l10n_de.tag_de_pl_08_7","expense","False","","","Abgang von Wirtschaftsgütern des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG nach § 4 Abs. 3 Satz 4 EStG"
"account_2339","2339","Transfers to tax reserve under s. 4g EStG","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die steuerliche Rücklage nach § 4g EStG"
"account_2340","2340","Settings SoPo with reserve portion","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen SoPo mit Reserveanteil"
"account_2341","2341","Settings SoPo § 7g Abs.2 EStG n.F.","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen SoPo § 7g Abs.2 EStG n.F."
"account_2342","2342","Transfers to tax reserve under s. 6b(3) EStG","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG"
"account_2344","2344","Transfers to replacement reserve under R.6.6 EStR","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR"
"account_2345","2345","Allocation to other tax reserves","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in sonstige steuerliche Rücklagen"
"account_2347","2347","Expenses from the purchase of treasury shares","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus dem Erwerb eigener Anteile"
"account_2350","2350","Real estate expenses, non-operating","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige Grundstücksaufwendungen (neutral)"
"account_2375","2375","Land tax","l10n_de.tag_de_pl_15","expense","False","","","Grundsteuer"
"account_2380","2380","Non-cash benefits, donations, non-tax deductible","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden, steuerlich nicht abziehbar"
"account_2381","2381","Non-cash benefits, donations for scientific and cultural purposes","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke"
"account_2382","2382","Non-cash benefits, donations for charitable purposes","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden für mildtätige Zwecke"
"account_2383","2383","Non-cash benefits, donations for church, religious and non-profit purposes","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden für kirchliche, religiöse und gemeinnützige Zwecke"
"account_2384","2384","Non-cash benefits, donations to political parties","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden an politische Parteien"
"account_2385","2385","Non-deductible half of supervisory board remuneration","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Hälfte der Aufsichtsratsvergütungen"
"account_2386","2386","Deductible supervisory board remuneration","l10n_de.tag_de_pl_08_7","expense","False","","","Abziehbare Aufsichtsratsvergütungen"
"account_2387","2387","Non-cash benefits, donations to permanent assets (capital reserves) of a non-profit foundation","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden in das zu erhaltende Vermögen (Vermögensstock) einer Stiftung für gemeinnützige Zwecke"
"account_2388","2388","Grants, donations to foundations for charitable purposes within the meaning of Section 52 (2) No. 4 of the German Fiscal Code (AO)","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. des § 52 Abs. 2 Nr. 4 der Abgabenordnung (AO)"
"account_2389","2389","Non-cash benefits, donations to permanent assets (capital reserves) of a church, religious or non-profit foundation","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden in das zu erhaltende Vermögen (Vermögensstock) einer Stiftung für kirchliche, religiöse und gemeinnützige Zwecke"
"account_2390","2390","Non-cash benefits, donations to permanent assets (capital reserves) of a scientific, charitable or cultural foundation","l10n_de.tag_de_pl_08_7","expense","False","","","Zuwendungen, Spenden an Stiftungen in das zu erhaltende Vermögen (Vermögensstock) für wissenschaftliche, mildtätige, kulturelle Zwecke"
"account_2400","2400","Bad debt allowances (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","","Forderungsverluste (übliche Höhe)"
"account_2401","2401","Bad debt allowances, 7 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_7_skr03","Forderungsverluste 7 % USt (übliche Höhe)"
"account_2402","2402","Bad debt allowances on tax-exempt intra-European Union supplies of goods and services (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","tax_eu_sale_skr03","Forderungsverluste aus steuerfreien EU-Lieferungen (übliche Höhe)"
"account_2403","2403","Bad debt allowances on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_eu_skr03","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt (übliche Höhe)"
"account_2406","2406","Bad debt allowances, 19 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_19_skr03","Forderungsverluste 19 % USt (übliche Höhe)"
"account_2408","2408","Bad debt allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","False","","","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (übliche Höhe)"
"account_2430","2430","Bad debt allowan","l10n_de.tag_de_pl_08_7","expense","False","","","Forderungsverluste, unüblich hoch"
"account_2431","2431","Bad debt allowances, 7 % VAT (if unusually high)","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_7_skr03","Forderungsverluste 7 % USt (soweit unüblich hoch)"
"account_2436","2436","Bad debt allowances, 19 % VAT (if unusually high)","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_19_skr03","Forderungsverluste 19 % USt (soweit unüblich hoch)"
"account_2440","2440","Allowances on receivables from corporations classified as long-term investees (if unusually high), s. 3c EStG/ s. 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","False","","","Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG bzw. § 8b Abs. 3 KStG"
"account_2441","2441","Allowances on receivables from shareholders and related parties (if unusually high), s. 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","False","","","Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG"
"account_2450","2450","Transfers to global valuation allowance on receivables","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die Pauschalwertberichtigung auf Forderungen"
"account_2451","2451","Transfer to specific valuation allowance on receivables","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die Einzelwertberichtigung auf Forderungen"
"account_2480","2480","Transfers to reserve for shares in a parent or majority investor","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
"account_2481","2481","Appropriation to collectively held reserves (with breakdown for statement of changes in capital account)","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"account_2485","2485","Transfers to other revenue reserves (co-operatives)","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in andere Ergebnisrücklagen"
"account_2490","2490","Cost of loss absorption","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus Verlustübernahme"
"account_2492","2492","Profit transferred on the basis of a profit pooling agreement","l10n_de.tag_de_pl_08_7","expense","False","","","Abgeführte Gewinne auf Grund einer Gewinngemeinschaft"
"account_2493","2493","Transferred profit shares (debit) / adjusted shares of losses (credit) in typical silent partnerships pursuant to section 8 of the GewStG","l10n_de.tag_de_pl_08_7","expense","False","","","Abgeführte Gewinnanteile (Soll) / ausgeglichene Verlustanteile (Haben) bei typisch stiller Beteiligung § 8 GewStG"
"account_2494","2494","Profit transferred on the basis of a profit and loss transfer or partial profit transfer agreement","l10n_de.tag_de_pl_08_7","expense","False","","","Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags"
"account_2498","2498","Transfers to special reserves for capitalised own shares","l10n_de.tag_de_pl_08_7","expense","False","","","Einstellungen in den Ausgleichsposten für aktivierte eigene Anteile"
"account_2500","2500","Extraordinary income","l10n_de.tag_de_pl_08_7","income_other","False","","","Außerordentliche Erträge"
"account_2501","2501","Non-operating income affecting net income","l10n_de.tag_de_pl_08_7","income_other","False","","","Nichtoperative Erträge, die das Nettoergebnis beeinflussen"
"account_2504","2504","Gains from mergers and reorganisations","l10n_de.tag_de_pl_04","income_other","False","","","Erträge durch Verschmelzung und Umwandlung"
"account_2505","2505","Non-operating income","l10n_de.tag_de_pl_04","income_other","False","","","Nicht-operative Erträge"
"account_2506","2506","Income from the sale of significant investments","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus dem Verkauf von wesentlichen Beteiligungen"
"account_2507","2507","Income from the sale of significant properties","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus dem Verkauf wesentlicher Immobilien"
"account_2508","2508","Gain on disposal or discontinuation of business activities, net of tax","l10n_de.tag_de_pl_04","income_other","False","","","Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern"
"account_2510","2510","Non-operating income","l10n_de.tag_de_pl_04","income_other","False","","","Nicht-operative Erträge"
"account_2520","2520","Prior - period income","l10n_de.tag_de_pl_04","income_other","False","","","Periodenfremde Erträge"
"account_2590","2590","Income from the application of transitional provisions","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Anwendung von Übergangsvorschriften"
"account_2591","2591","Extraordinary income from the application of transitional provisions (write-up for property, plant and equipment)","l10n_de.tag_de_pl_04","income_other","False","","","Außerordentliche Erträge aus der Anwendung von Übergangsbestimmungen (Zuschreibung für Sachanlagen)"
"account_2592","2592","Extraordinary income from the application of transitional provisions (write-up for financial assets)","l10n_de.tag_de_pl_04","income_other","False","","","Außerordentliche Erträge aus der Anwendung von Übergangsbestimmungen (Zuschreibung für Finanzanlagen)"
"account_2593","2593","Extraordinary income from the application of transitional provisions (securities held as current assets)","l10n_de.tag_de_pl_04","income_other","False","","","Außerordentliche Erträge aus der Anwendung von Übergangsbestimmungen (Wertpapiere des Umlaufvermögens)"
"account_2594","2594","Income from the application of transitional provisions (deferredtaxes)","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)"
"account_2600","2600","Income from long-term equity investments","l10n_de.tag_de_pl_09","income_other","False","","","Erträge aus Beteiligungen"
"account_2603","2603","Income from investments in partnerships (affiliated companies), s. 9 GewStG or s. 18 EStG","l10n_de.tag_de_pl_09","income_other","False","","","Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG"
"account_2615","2615","Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_09","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"account_2616","2616","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_09","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"account_2617","2617","Income from shares in corporations (affiliated companies) § 3 No. 40 EStG/§ 8b (1) KStG (domestic Kap.Ges.)","l10n_de.tag_de_pl_09","income_other","False","","","Einkünfte aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b (1) KStG (inländische Kap.Ges.)"
"account_2618","2618","Profit shares from industrial or self-employed partnerships, s. 9 GewStG or s. 18 EStG","l10n_de.tag_de_pl_09","income_other","False","","","Gewinnanteile aus gewerblichen und selbständigen Mitunternehmerschaften, § 9 GewStG bzw. § 18 EStG"
"account_2619","2619","Income from long-term equity investments in affiliated companies","l10n_de.tag_de_pl_09","income_other","False","","","Erträge aus Beteiligungen an verbundenen Unternehmen"
"account_2620","2620","Income from other securities and long-term loans","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens"
"account_2621","2621","Income from long-term loans","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Ausleihungen des Finanzanlagevermögens"
"account_2622","2622","Income from long-term loans to affiliated companies","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen"
"account_2623","2623","Income from shares in partnerships (long-term financial assets)","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)"
"account_2625","2625","Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1,4) KStG","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG"
"account_2626","2626","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"account_2640","2640","Interest and dividend income","l10n_de.tag_de_pl_10","income_other","False","","","Zins- und Dividendenerträge"
"account_2641","2641","Compensation payments received as an outside shareholder","l10n_de.tag_de_pl_10","income_other","False","","","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)"
"account_2646","2646","Income from shares in partnerships (affiliated companies)","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)"
"account_2647","2647","Income from other long-term securities of corporations (affiliated companies)","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)"
"account_2648","2648","Income from other long-term securities of partnerships (affiliated companies)","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)"
"account_2649","2649","Income from other securities and long-term loans, from affiliated companies","l10n_de.tag_de_pl_10","income_other","False","","","Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen"
"account_2650","2650","Other interest and similar income","l10n_de.tag_de_pl_11","income_other","False","","","Sonstige Zinsen und ähnliche Erträge"
"account_2652","2652","Compounding of corporate income tax credit","l10n_de.tag_de_pl_11","income_other","False","","","Aufstockung des Körperschaftsteuerguthabens"
"account_2653","2653","Interest income s. 233a AO, s. 4(5b) EStG, taxexempt","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge § 233a AO und § 4 Abs. 5b EStG, steuerfrei"
"account_2654","2654","Income from other securities and short-term loans","l10n_de.tag_de_pl_11","income_other","False","","","Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens"
"account_2655","2655","Income from shares in corporations (current assets), s. 3 no. 40 EStG/ s. 8b(1,4) KStG","l10n_de.tag_de_pl_11","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG"
"account_2656","2656","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_11","income_other","False","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"account_2657","2657","Interest income s. 233a AO, taxable","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge § 233a AO, steuerpflichtig"
"account_2658","2658","Interest income s. 233a AO, tax-exempt (Schedule GK KSt)","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge § 233a AO, steuerfrei (Anlage GK KSt)"
"account_2659","2659","Other interest and similar income from affiliated companies","l10n_de.tag_de_pl_11","income_other","False","","","Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen"
"account_2660","2660","Currency translation gains","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Währungsumrechnung"
"account_2661","2661","Currency translation gains (not s. 256a HGB)","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Währungsumrechnung (nicht § 256a HGB)"
"account_2666","2666","Income from remeasurement of cash funds","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Bewertung Finanzmittelfonds"
"account_2670","2670","Discounts received","l10n_de.tag_de_pl_11","income_other","False","","","Diskonterträge"
"account_2679","2679","Discounts received from affiliated companies","l10n_de.tag_de_pl_11","income_other","False","","","Diskonterträge aus verbundenen Unternehmen"
"account_2680","2680","Income similar to interest income","l10n_de.tag_de_pl_11","income_other","False","","","Zinsähnliche Erträge"
"account_2682","2682","Tax-exempt interest income from discounting of provisions","l10n_de.tag_de_pl_11","income_other","False","","","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen"
"account_2683","2683","Interest income from the discounting of liabilities","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge aus der Abzinsung von Verbindlichkeiten"
"account_2684","2684","Interest income from the discounting of provisions","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge aus der Abzinsung von Rückstellungen"
"account_2685","2685","Interest income from the discounting of provisions for pensions and similar/comparable obligations","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen"
"account_2686","2686","Interest income from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB"
"account_2687","2687","Income from assets for offsetting in accordance with section 246(2) HGB","l10n_de.tag_de_pl_11","income_other","False","","","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB"
"account_2688","2688","Interest income Repayment of tax increase §38","l10n_de.tag_de_pl_11","income_other","False","","","Zinserträge Rückzahlung der Steuererhöhung §38"
"account_2689","2689","Income similar to interest income from affiliated companies","l10n_de.tag_de_pl_11","income_other","False","","","Zinsähnliche Erträge aus verbundenen Unternehmen"
"account_2700","2700","Other income","l10n_de.tag_de_pl_04","income_other","False","","","Andere betriebs- und/oder periodenfremde (neutrale) sonstige Erträge"
"account_2705","2705","Other regular operating income","l10n_de.tag_de_pl_04","income_other","False","","","Sonstige betriebliche und regelmäßige Erträge (neutral)"
"account_2707","2707","Other regular non-operating income","l10n_de.tag_de_pl_04","income_other","False","","","Sonstige Erträge betriebsfremd und regelmäßig"
"account_2709","2709","Other infrequent income","l10n_de.tag_de_pl_04","income_other","False","","","Sonstige Erträge unregelmäßig"
"account_2710","2710","Income from reversal of write-downs of tangible fixed assets","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des Sachanlagevermögens"
"account_2711","2711","Income from reversal of write-downs of intangible fixed assets","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des immateriellen Anlagevermögens"
"account_2712","2712","Income from reversal of write-downs of longterm financial assets","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des Finanzanlagevermögens"
"account_2713","2713","Income from reversal of write-downs of longterm financial assets, section 3 no. 4 EStG/section 8b(3) sentence 8 KStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des Finanzanlagevermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 Satz 8 KStG"
"account_2714","2714","Income from reversal of write-downs, section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"account_2715","2715","Income from reversal of write-downs of current assets excluding inventories","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)"
"account_2716","2716","Income from reversal of write-downs of current assets, section 3 no. 40 EStG/section 8b(3) sentence 8 KStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Zuschreibungen des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 Satz 8 KStG"
"account_2720","2720","Income from disposal of fixed assets","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus dem Abgang von Gegenständen des Anlagevermögens"
"account_2723","2723","Income from disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"account_2725","2725","Income from disposal of current assets (excluding inventories)","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)"
"account_2726","2726","Income from disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"account_2727","2727","Income from reversal of tax reserve under s. 6b(3) EStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG"
"account_2728","2728","Income from reversal of tax reserve under s. 6b(10) EStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG"
"account_2729","2729","Income from reversal of replacement reserve under R.6.6 EStR","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung, R 6.6 EStR"
"account_2730","2730","Income from reduction in global valuation allowances on receivables","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Herabsetzung der Pauschalwertberichtigung auf Forderungen"
"account_2731","2731","Income from reduction in specific valuation allowances on receivables","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Herabsetzung der Einzelwertberichtigung auf Forderungen"
"account_2732","2732","Income from recoveries of receivables previously written off","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus abgeschriebenen Forderungen"
"account_2733","2733","Income from the reversal of a tax reserve pursuant to §7g (7) EStG a.F. (business start-up reserve)","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 7g Abs. 7 EStG a.F. (Existenzgründungsrücklage)"
"account_2734","2734","Income Valuation Liabilities","l10n_de.tag_de_pl_04","income_other","False","","","Einkommen Bewertung Verbindlichkeiten"
"account_2735","2735","Income from reversal of provisions","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung von Rückstellungen"
"account_2736","2736","Income from remission of liabilities","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Herabsetzung von Verbindlichkeiten"
"account_2738","2738","Income from the reversal of tax reserves in accordance with Sec. 52 (16) EStG","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung von Steuerrückstellungen nach § 52 Abs. 16 EStG"
"account_2739","2739","Income from the reversal of tax reserves (savings depreciation in accordance with Sec. 7g (2) EStG)","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung von Steuerrückstellungen (Ansparabschreibung nach § 7g Abs. 2 EStG)"
"account_2740","2740","Income from the reversal of other tax reserves","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung sonstiger steuerlicher Rücklagen"
"account_2741","2741","Income from reversal of accelerated tax depreciation","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen"
"account_2742","2742","Insurance recoveries and compensation payments","l10n_de.tag_de_pl_04","income_other","False","","","Versicherungsentschädigungen und Schadenersatzleistungen"
"account_2743","2743","Investment subsidies (taxable)","l10n_de.tag_de_pl_04","income_other","False","","","Investitionszuschüsse (steuerpflichtig)"
"account_2744","2744","Investment grants (taxexempt)","l10n_de.tag_de_pl_04","income_other","False","","","Investitionszulagen (steuerfrei)"
"account_2746","2746","Tax-exempt income from reversal of tax reserves","l10n_de.tag_de_pl_04","income_other","False","","","Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen"
"account_2747","2747","Other tax-exempt operating income","l10n_de.tag_de_pl_04","income_other","False","","","Sonstige steuerfreie Betriebseinnahmen"
"account_2749","2749","Refunds Act on Reimbursement of Employers' Expenses (AAG)","l10n_de.tag_de_pl_04","income_other","False","","","Erstattungen Aufwendungsausgleichsgesetz"
"account_2750","2750","Income from real estate","l10n_de.tag_de_pl_04","income_other","False","","","Grundstückserträge"
"account_2751","2751","Rental and lease income, VAT-exempt s. 4 no. 12 UStG","l10n_de.tag_de_pl_04","income_other","False","","tax_free_skr03_ohne_vst","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG"
"account_2752","2752","Rental and lease income, 19 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Erlöse aus Vermietung und Verpachtung 19 % USt"
"account_2760","2760","Income from capitalisation of assets acquired free of charge","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände"
"account_2762","2762","Reimbursements, refunds and credit entries relating to prior periods","l10n_de.tag_de_pl_04","income_other","False","","","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre"
"account_2764","2764","Income from administrative expense allocations","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Verwaltungskostenumlage"
"account_2790","2790","Income from loss absorption","l10n_de.tag_de_pl_04","income_other","False","","","Erträge aus Verlustübernahme"
"account_2792","2792","Income from profits received under a profit pooling agreement","l10n_de.tag_de_pl_04","income_other","False","","","Erhaltene Gewinne auf Grund einer Gewinngemeinschaft"
"account_2794","2794","Income from profits received under a profit and loss transfer or partial profit transfer agreement","l10n_de.tag_de_pl_04","income_other","False","","","Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags"
"account_2798","2798","Withdrawals from special reserves for capitalised own shares","l10n_de.tag_de_pl_04","income_other","False","","","Entnahmen aus dem Ausgleichsposten für aktivierte eigene Anteile"
"account_2840","2840","Withdrawals from reserve for shares in a parent or majority investor","l10n_de.tag_de_pl_04","income_other","False","","","Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
"account_2841","2841","Withdrawals from collectively held reserves (with breakdown for statement of changes in capital account)","l10n_de.tag_de_pl_04","income_other","False","","","Entnahmen aus gesamthänderisch gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"account_2850","2850","Withdrawals from other revenue reserves (cooperatives)","l10n_de.tag_de_pl_04","income_other","False","","","Entnahmen aus anderen Ergebnisrücklagen"
"account_2865","2865","Retained profits brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_pl_04","income_other","False","","","Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"account_2867","2867","Accumulated losses brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_pl_04","income_other","False","","","Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"account_2870","2870","Advance distribution","l10n_de.tag_de_pl_04","income_other","False","","","Vorabausschüttung"
"account_2890","2890","Allocated imputed business owner’s remuneration","l10n_de.tag_de_pl_04","income_other","False","","","Verrechneter kalkulatorischer Unternehmerlohn"
"account_2891","2891","Allocated imputed rental and lease payments","l10n_de.tag_de_pl_04","income_other","False","","","Verrechnete kalkulatorische Miete und Pacht"
"account_2892","2892","Allocated imputed interest","l10n_de.tag_de_pl_04","income_other","False","","","Verrechnete kalkulatorische Zinsen"
"account_2893","2893","Allocated imputed depreciation, amortisation and write-downs","l10n_de.tag_de_pl_04","income_other","False","","","Verrechnete kalkulatorische Abschreibungen"
"account_2894","2894","Allocated imputed business risks","l10n_de.tag_de_pl_04","income_other","False","","","Verrechnete kalkulatorische Wagnisse"
"account_2895","2895","Allocated imputed wages for non-compensated employees","l10n_de.tag_de_pl_04","income_other","False","","","Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter"
"account_2990","2990","Expenses/income from currency translation difference","l10n_de.tag_de_pl_04","income_other","False","","","Aufwendungen/Erträge aus Währungsumrechnungsdifferenzen"
"account_3000","3000","Raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Roh-, Hilfs- und Betriebsstoffe"
"account_3010","3010","Cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"account_3030","3030","Cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"account_3060","3060","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3062","3062","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3066","3066","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_no_vst_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer"
"account_3067","3067","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_no_vst_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicherErwerb ohne Vorsteuer und 19 % Umsatzsteuer"
"account_3070","3070","Cost of raw materials, consumables and supplies, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_55_farmer_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer"
"account_3071","3071","Cost of raw materials, consumables and supplies, 10.7 % / 9.5 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_107_farmer_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % / 9,5 % Vorsteuer"
"account_3075","3075","Cost of raw materials, consumables and supplies from a VAT warehouse, s. 13a UStG, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_7_purchase_13a_auslagerung_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3076","3076","Cost of raw materials, consumables and supplies from a VAT warehouse, s. 13a UStG, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_13a_auslagerung_skr03","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3089","3089","Cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_3eck_last_skr03","Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3090","3090","Fuels (production)","l10n_de.tag_de_pl_05","expense","False","","","Energiestoffe (Fertigung)"
"account_3091","3091","Fuels (production), 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Energiestoffe (Fertigung) 7 % Vorsteuer"
"account_3092","3092","Fuels (production), 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Energiestoffe (Fertigung) 19 % Vorsteuer"
"account_3100","3100","Purchased services","l10n_de.tag_de_pl_05","expense","False","","","Fremdleistungen"
"account_3106","3106","Purchased services, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Fremdleistungen 19 % Vorsteuer"
"account_3108","3108","Purchased services, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Fremdleistungen 7 % Vorsteuer"
"account_3109","3109","Purchased services, no input tax","l10n_de.tag_de_pl_05","expense","False","","","Fremdleistungen ohne Vorsteuer"
"account_3110","3110","Construction services supplied by domestic contractor, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_vst_7_purchase_13b_bau_skr03","Bauleistungen eines im Inland ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3113","3113","Other services supplied by a contractor in another EU country, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_08_7","expense","False","","tax_eu_7_purchase_goods_skr03","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3115","3115","Services supplied by foreign contractor, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_7_purchase_13b_werk_ausland_skr03","Leistungen eines im Ausland ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3120","3120","Construction services supplied by domestic contractor, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_vst_19_purchase_13b_bau_skr03","Bauleistungen eines im Inland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3123","3123","Other services supplied by a contractor in another EU country, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_08_7","expense","False","","tax_eu_19_purchase_goods_skr03","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3125","3125","Services supplied by foreign contractor, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_13b_werk_ausland_skr03","Leistungen eines im Ausland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3130","3130","Construction services supplied by domestic contractor, no input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_7_13b_bau_ohne_vst_skr03","Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer"
"account_3133","3133","Other services supplied by a contractor in another EU country, no input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_19_13b_eu_ohne_vst_skr03","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer"
"account_3135","3135","Services supplied by foreign contractor, no input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_7_13b_ausland_ohne_vst_skr03","Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer"
"account_3140","3140","Construction services supplied by domestic contractor, no input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_19_13b_bau_ohne_vst_skr03","Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer"
"account_3143","3143","Other services supplied by a contractor in another EU country, no input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_19_13b_eu_ohne_vst_skr03","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer"
"account_3145","3145","Services supplied by foreign contractor, no input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_ust_19_13b_ausland_ohne_vst_skr03","Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer"
"account_3150","3150","Cash discounts received on services for which recipient bears tax liability under section 13b UStG","l10n_de.tag_de_pl_08_7","expense","False","","","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird"
"account_3151","3151","Cash discounts received on services for which recipient bears tax liability under section 13b UStG, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_08_7","expense","False","","tax_vst_ust_19_purchase_13b_werk_ausland_skr03","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3153","3153","Cash discounts received on services for which recipient bears tax liability under section 13b UStG, no input tax, with VAT","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_7_13b_eu_ohne_vst_skr03","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer"
"account_3154","3154","Cash discounts received on services for which recipient bears tax liability under section 13b UStG, no input tax and 19 % VAT","l10n_de.tag_de_pl_08_7","expense","False","","tax_ust_19_13b_eu_ohne_vst_skr03","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer, mit 19 % Umsatzsteuer"
"account_3160","3160","Services under s. 13b UStG, with input tax deduction","l10n_de.tag_de_pl_08_7","expense","False","","","Leistungen nach § 13b UStG mit Vorsteuerabzug"
"account_3165","3165","Services under s. 13b UStG, without input tax deduction","l10n_de.tag_de_pl_08_7","expense","False","","","Leistungen nach § 13b UStG ohne Vorsteuerabzug"
"account_3170","3170","Purchased services (rent/lease for movable property)","l10n_de.tag_de_pl_08_7","expense","False","","","Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)"
"account_3175","3175","Purchased services (rent/lease for immovable property)","l10n_de.tag_de_pl_08_7","expense","False","","","Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)"
"account_3180","3180","Purchased services (recompense for rights and licences)","l10n_de.tag_de_pl_08_7","expense","False","","","Fremdleistungen (Entgelte für Rechte und Lizenzen)"
"account_3185","3185","Purchased services (remuneration for rental and lease of assets - corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","False","","","Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)"
"account_3200","3200","Cost of merchandise","l10n_de.tag_de_pl_05","expense","False","","","Wareneingang"
"account_3300","3300","Cost of merchandise, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Wareneingang 7 % Vorsteuer"
"account_3349","3349","Cost of merchandise without input tax deduction","l10n_de.tag_de_pl_05","expense","False","","","Wareneingang ohne Vorsteuerabzug"
"account_3400","3400","Cost of merchandise, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Wareneingang 19 % Vorsteuer"
"account_3420","3420","Intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3425","3425","Intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3430","3430","Intra-European Union acquisitions, no input tax and 7 % VAT","","expense","False","","tax_eu_7_purchase_no_vst_skr03","Innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer"
"account_3435","3435","Intra-European Union acquisitions, no input tax and 19 % VAT","","expense","False","","tax_eu_19_purchase_no_vst_skr03","Innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer"
"account_3440","3440","Intra-European Union acquisition of new vehicles from supplier without VAT identification number, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_car_purchase_skr03","Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne USt-Id-Nr. 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3505","3505","Cost of merchandise, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_55_farmer_skr03","Wareneingang 5,5 % Vorsteuer"
"account_3540","3540","Incoming goods at the average rate pursuant to section 24 UStG (10.7 % / 9.5 % input tax)","l10n_de.tag_de_pl_05","expense","False","","tax_vst_107_farmer_skr03","Wareneingang zum Durchschnittssatz nach § 24 UStG 10,7 % / 9,5 % Vorsteuer"
"account_3550","3550","Tax-exempt intra-European Union acquisitions","l10n_de.tag_de_pl_05","expense","False","","tax_eu_purchase_tax_free_skr03","Steuerfreier innergemeinschaftlicher Erwerb"
"account_3551","3551","Cost of merchandise in a third country, taxable","l10n_de.tag_de_pl_05","expense","False","","tax_import_19_and_payable_skr03","Wareneingang im Drittland steuerbar"
"account_3552","3552","Acquisition by 1st purchaser in a triangular transaction","l10n_de.tag_de_pl_05","expense","False","","","Erwerb 1. Abnehmer innerhalb eines Dreiecksgeschäftes"
"account_3553","3553","Purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_3eck_last_skr03","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3557","3557","Goods receipt, taxable in third country (7%)","l10n_de.tag_de_pl_05","expense","False","","tax_import_7_and_payable_skr03","Wareneingang, steuerpflichtig im Drittland (7%)"
"account_3558","3558","Cost of merchandise in another EU country, taxable","l10n_de.tag_de_pl_05","expense","False","","","Wareneingang im anderen EU-Land steuerbar"
"account_3559","3559","Tax-exempt imports","l10n_de.tag_de_pl_05","expense","False","","","Steuerfreie Einfuhren"
"account_3560","3560","Merchandise from a VAT warehouse, section 13a UStG, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_7_purchase_13a_auslagerung_skr03","Waren aus einem Umsatzsteuerlager, § 13a UStG 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3565","3565","Merchandise from a VAT warehouse, section 13a UStG, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_13a_auslagerung_skr03","Waren aus einem Umsatzsteuerlager, § 13a UStG 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3600","3600","Non-deductible input tax","l10n_de.tag_de_pl_05","expense","False","","","Nicht abziehbare Vorsteuer"
"account_3610","3610","Non-deductible input tax, 7 %","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Nicht abziehbare Vorsteuer 7 %"
"account_3660","3660","Non-deductible input tax, 19 %","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Nicht abziehbare Vorsteuer 19 %"
"account_3700","3700","Trade discounts","l10n_de.tag_de_pl_05","expense","False","","","Nachlässe"
"account_3701","3701","Trade discounts on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe"
"account_3710","3710","Trade discounts, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Nachlässe 7 % Vorsteuer"
"account_3714","3714","Trade discounts on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 7 % Vorsteuer"
"account_3715","3715","Trade discounts on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 19 % Vorsteuer"
"account_3717","3717","Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3718","3718","Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3720","3720","Trade discounts, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Nachlässe 19 % Vorsteuer"
"account_3724","3724","Trade discounts on intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Nachlässe aus innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3725","3725","Trade discounts on intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Nachlässe aus innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3730","3730","Cash discounts received","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Skonti"
"account_3731","3731","Cash discounts received, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Skonti 7 % Vorsteuer"
"account_3733","3733","Cash discounts received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"account_3734","3734","Cash discounts received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"account_3736","3736","Cash discounts received, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Skonti 19 % Vorsteuer"
"account_3738","3738","Cash discounts received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"account_3741","3741","Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3743","3743","Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3744","3744","Cash discounts received on raw materials, consumables and supplies, taxable intra-European Union acquisitions","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb"
"account_3745","3745","Cash discounts received on taxable intra-European Union acquisitions","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb"
"account_3746","3746","Cash discounts received on taxable intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_7_purchase_skr03","Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"account_3748","3748","Cash discounts received on taxable intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_eu_19_purchase_skr03","Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3750","3750","Volume discounts received, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Boni 7 % Vorsteuer"
"account_3753","3753","Volume discounts received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"account_3754","3754","Volume discounts received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"account_3755","3755","Volume discounts received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"account_3760","3760","Volume discounts received, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Boni 19 % Vorsteuer"
"account_3769","3769","Volume discounts received","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Boni"
"account_3770","3770","Rebates received","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Rabatte"
"account_3780","3780","Rebates received, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Rabatte 7 % Vorsteuer"
"account_3783","3783","Rebates received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"account_3784","3784","Rebates received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_7_skr03","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"account_3785","3785","Rebates received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"account_3788","3788","Cash discounts received on cost of raw materials, consumables and supplies, 10,7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_107_farmer_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % Vorsteuer"
"account_3790","3790","Rebates received, 19 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_19_skr03","Erhaltene Rabatte 19 % Vorsteuer"
"account_3792","3792","Cash discounts received on cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_3eck_last_skr03","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3793","3793","Cash discounts received on purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","False","","tax_vst_ust_19_purchase_3eck_last_skr03","Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"account_3794","3794","Cash discounts received, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_55_farmer_skr03","Erhaltene Skonti 5,5 % Vorsteuer"
"account_3796","3796","Cash discounts received, 10.7 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_107_farmer_skr03","Erhaltene Skonti 10,7 % Vorsteuer"
"account_3798","3798","Cash discounts received on cost of raw materials, consumables and supplies, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","False","","tax_vst_55_farmer_skr03","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer"
"account_3800","3800","Delivery costs","l10n_de.tag_de_pl_05","expense","False","","","Bezugsnebenkosten"
"account_3830","3830","Empties","l10n_de.tag_de_pl_05","expense","False","","","Leergut"
"account_3850","3850","Customs and import duties","l10n_de.tag_de_pl_05","expense","False","","","Zölle und Einfuhrabgaben"
"account_3950","3950","Changes in inventories of purchased merchandise","l10n_de.tag_de_pl_05","expense","False","","","Bestandsveränderungen Waren"
"account_3955","3955","Changes in inventories of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","False","","","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe"
"account_3960","3960","Changes in inventories of raw materials, consumables and supplies, and of purchased merchandise","l10n_de.tag_de_pl_05","expense","False","","","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe sowie bezogene Waren"
"account_3970","3970","Inventories of raw materials, consumables and supplies","l10n_de.tag_de_asset_bs_B_I_1","asset_current","False","","","Roh-, Hilfs- und Betriebsstoffe (Bestand)"
"account_3980","3980","Merchandise (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","False","","","Waren (Bestand)"
"account_4100","4100","Wages and salaries","l10n_de.tag_de_pl_06","expense","False","","","Löhne und Gehälter"
"account_4110","4110","Wages","l10n_de.tag_de_pl_06","expense","False","","","Löhne"
"account_4120","4120","Salaries","l10n_de.tag_de_pl_06","expense","False","","","Gehälter"
"account_4124","4124","Managing director salaries of shareholders of limited liability company (GmbH)","l10n_de.tag_de_pl_06","expense","False","","","Geschäftsführergehälter der GmbH-Gesellschafter"
"account_4125","4125","Salaries of spouses","l10n_de.tag_de_pl_06","expense","False","","","Ehegattengehalt"
"account_4126","4126","Management bonuses paid to shareholder managers","l10n_de.tag_de_pl_06","expense","False","","","Tantiemen Gesellschafter-Geschäftsführer"
"account_4127","4127","Managing director salaries","l10n_de.tag_de_pl_06","expense","False","","","Geschäftsführergehälter"
"account_4128","4128","Remuneration of salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Vergütungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4129","4129","Management bonuses paid to employees","l10n_de.tag_de_pl_06","expense","False","","","Tantiemen Arbeitnehmer"
"account_4130","4130","Statutory social security expenses","l10n_de.tag_de_pl_06","expense","False","","","Gesetzliche soziale Aufwendungen"
"account_4137","4137","Statutory social security expenses for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4138","4138","Contributions to occupational health and safety agency","l10n_de.tag_de_pl_06","expense","False","","","Beiträge zur Berufsgenossenschaft"
"account_4139","4139","Disabled persons equalisation levy","l10n_de.tag_de_pl_08_7","expense","False","","","Ausgleichsabgabe nach dem Schwerbehindertengesetz"
"account_4140","4140","Voluntary social benefits not subject to wage tax","l10n_de.tag_de_pl_06","expense","False","","","Freiwillige soziale Aufwendungen, lohnsteuerfrei"
"account_4141","4141","Other social security costs","l10n_de.tag_de_pl_06","expense","False","","","Sonstige soziale Abgaben"
"account_4144","4144","Social security contributions for marginal parttime workers","l10n_de.tag_de_pl_06","expense","False","","","Soziale Abgaben für Minijobber"
"account_4145","4145","Voluntary social benefits subject to wage tax","l10n_de.tag_de_pl_06","expense","False","","","Freiwillige soziale Aufwendungen, lohnsteuerpflichtig"
"account_4146","4146","Voluntary non-cash benefits provided to marginal part-time workers","l10n_de.tag_de_pl_06","expense","False","","","Freiwillige Zuwendungen an Minijobber"
"account_4147","4147","Voluntary non-cash benefits provided to shareholder managers","l10n_de.tag_de_pl_06","expense","False","","","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer"
"account_4148","4148","Voluntary non-cash benefits provided to salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4149","4149","Flat-rate tax on other benefits (e.g. travel allowances)","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer auf sonstige Bezüge (z. B. Fahrtkostenzuschüsse)"
"account_4150","4150","Sick pay supplements","l10n_de.tag_de_pl_06","expense","False","","","Krankengeldzuschüsse"
"account_4151","4151","Non-cash benefits and services provided to marginal part-time workers","l10n_de.tag_de_pl_06","expense","False","","","Sachzuwendungen und Dienstleistungen an Minijobber"
"account_4152","4152","Non-cash benefits and services provided to employees","l10n_de.tag_de_pl_06","expense","False","","","Sachzuwendungen und Dienstleistungen an Arbeitnehmer"
"account_4153","4153","Non-cash benefits and services provided to shareholder managers","l10n_de.tag_de_pl_06","expense","False","","","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer"
"account_4154","4154","Non-cash benefits and services provided to salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4155","4155","Employment agency subsidies (credit balances)","l10n_de.tag_de_pl_06","expense","False","","","Zuschüsse der Agenturen für Arbeit (Haben)"
"account_4156","4156","Expenses from change in provisions for vacation pay","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen"
"account_4157","4157","Expenses from change in provisions for vacation pay for shareholder-managers","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer"
"account_4158","4158","Expenses from change in provisions for vacation pay for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4159","4159","Expenses from change in provisions for vacation pay for marginal part-time workers","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber"
"account_4160","4160","Pension funds","l10n_de.tag_de_pl_06","expense","False","","","Versorgungskassen"
"account_4165","4165","Post-employment benefit costs","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen für Altersversorgung"
"account_4166","4166","Post-employment benefit costs for shareholder managers","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer"
"account_4167","4167","Flat-rate tax on other benefits (e.g. direct insurance policies)","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)"
"account_4168","4168","Post-employment benefit costs of salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4169","4169","Employee benefit expenses","l10n_de.tag_de_pl_06","expense","False","","","Aufwendungen für Unterstützung"
"account_4170","4170","Capital-forming payments","l10n_de.tag_de_pl_06","expense","False","","","Vermögenswirksame Leistungen"
"account_4175","4175","Travel expense reimbursement - home/workplace","l10n_de.tag_de_pl_06","expense","False","","","Fahrtkostenerstattung - Wohnung/ Arbeitsstätte"
"account_4180","4180","Tips","l10n_de.tag_de_pl_06","expense","False","","","Bedienungsgelder"
"account_4190","4190","Casual labour wages","l10n_de.tag_de_pl_06","expense","False","","","Aushilfslöhne"
"account_4194","4194","Flat-rate taxes for marginal part-time workers","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer für Minijobber"
"account_4195","4195","Wages for marginal part-time work","l10n_de.tag_de_pl_06","expense","False","","","Löhne für Minijobs"
"account_4196","4196","Flat-rate taxes for shareholder managers","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer für GesellschafterGeschäftsführer"
"account_4197","4197","Flat-rate taxes for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4198","4198","Flat-rate taxes for employees","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer für Arbeitnehmer"
"account_4199","4199","Flat-rate tax on casual labour wages","l10n_de.tag_de_pl_06","expense","False","","","Pauschale Steuer für Aushilfen"
"account_4200","4200","Occupancy costs","l10n_de.tag_de_pl_08_1","expense","False","","","Raumkosten"
"account_4210","4210","Rent (immovable property)","l10n_de.tag_de_pl_08_1","expense","False","","","Miete (unbewegliche Wirtschaftsgüter)"
"account_4211","4211","Expenses for rented or leased immovable property that must be added back under trade tax law","l10n_de.tag_de_pl_08_1","expense","False","","","Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind"
"account_4212","4212","Rent/expenses for maintaining two residences (business owner)","l10n_de.tag_de_pl_08_1","expense","False","","","Miete/Aufwendungen für doppelte Haushaltsführung Unternehmer"
"account_4215","4215","Leases (immovable property)","l10n_de.tag_de_pl_08_1","expense","False","","","Leasing (unbewegliche Wirtschaftsgüter)"
"account_4219","4219","Remuneration of partners for rental of their immovable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_1","expense","False","","","Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4220","4220","Real property leases (immovable property)","l10n_de.tag_de_pl_08_1","expense","False","","","Pacht (unbewegliche Wirtschaftsgüter)"
"account_4222","4222","Remuneration of partners for rental and lease of their immovable property","l10n_de.tag_de_pl_08_1","expense","False","","","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter"
"account_4228","4228","Incidental rental and lease expenses, not added back for trade tax purposes","l10n_de.tag_de_pl_08_1","expense","False","","","Miet- und Pachtnebenkosten, die gewerbesteuerlich nicht hinzuzurechnen sind"
"account_4229","4229","Remuneration of partners for lease of their immovable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_1","expense","False","","","Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4230","4230","Heating","l10n_de.tag_de_pl_08_1","expense","False","","","Heizung"
"account_4240","4240","Gas, electricity, water","l10n_de.tag_de_pl_08_1","expense","False","","","Gas, Strom, Wasser"
"account_4250","4250","Cleaning","l10n_de.tag_de_pl_08_1","expense","False","","","Reinigung"
"account_4260","4260","Maintenance of operating premises","l10n_de.tag_de_pl_08_1","expense","False","","","Instandhaltung betrieblicher Räume"
"account_4270","4270","Levies for real property used for operating purposes","l10n_de.tag_de_pl_08_1","expense","False","","","Abgaben für betrieblich genutzten Grundbesitz"
"account_4280","4280","Other occupancy costs","l10n_de.tag_de_pl_08_1","expense","False","","","Sonstige Raumkosten"
"account_4288","4288","Expenses for home office (deductible portion)","l10n_de.tag_de_pl_08_1","expense","False","","","Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)"
"account_4289","4289","Expenses for home office (non-deductible portion)","l10n_de.tag_de_pl_08_1","expense","False","","","Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)"
"account_4290","4290","Real estate expenses, operating","l10n_de.tag_de_pl_08_1","expense","False","","","Grundstücksaufwendungen betrieblich"
"account_4300","4300","Non-deductible input tax","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer"
"account_4301","4301","Non-deductible input tax, 7 %","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer 7 %"
"account_4306","4306","Non-deductible input tax, 19 %","l10n_de.tag_de_pl_08_7","expense","False","","","Nicht abziehbare Vorsteuer 19 %"
"account_4320","4320","Trade tax","l10n_de.tag_de_pl_14","expense","False","","","Gewerbesteuer"
"account_4340","4340","Other taxes","l10n_de.tag_de_pl_15","expense","False","","","Sonstige Betriebssteuern"
"account_4350","4350","Excise taxes (other taxes)","l10n_de.tag_de_pl_15","expense","False","","","Verbrauchsteuer (sonstige Steuern)"
"account_4355","4355","Eco tax","l10n_de.tag_de_pl_15","expense","False","","","Ökosteuer"
"account_4360","4360","Insurance premiums","l10n_de.tag_de_pl_08_2","expense","False","","","Versicherungen"
"account_4366","4366","Building insurance","l10n_de.tag_de_pl_08_2","expense","False","","","Versicherungen für Gebäude"
"account_4370","4370","Net insurance premium for future pension benefit liability","l10n_de.tag_de_pl_08_2","expense","False","","","Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen"
"account_4380","4380","Contributions","l10n_de.tag_de_pl_08_2","expense","False","","","Beiträge"
"account_4390","4390","Other levies","l10n_de.tag_de_pl_08_2","expense","False","","","Sonstige Abgaben"
"account_4396","4396","Tax-deductible late filing penalties and administrative fines","l10n_de.tag_de_pl_08_2","expense","False","","","Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder"
"account_4397","4397","Non-tax deductible late filing penalties and administrative fines","l10n_de.tag_de_pl_08_2","expense","False","","","Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder"
"account_4500","4500","Vehicle expenses","l10n_de.tag_de_pl_08_4","expense","False","","","Fahrzeugkosten"
"account_4510","4510","Motor vehicle tax","l10n_de.tag_de_pl_15","expense","False","","","Kfz-Steuer"
"account_4520","4520","Motor vehicle insurance","l10n_de.tag_de_pl_08_4","expense","False","","","Kfz-Versicherungen"
"account_4530","4530","Current motor vehicle operating costs","l10n_de.tag_de_pl_08_4","expense","False","","","Laufende Kfz-Betriebskosten"
"account_4540","4540","Motor vehicle repairs","l10n_de.tag_de_pl_08_4","expense","False","","","Kfz-Reparaturen"
"account_4550","4550","Garage rent","l10n_de.tag_de_pl_08_4","expense","False","","","Garagenmiete"
"account_4560","4560","Road tolls","l10n_de.tag_de_pl_08_4","expense","False","","","Mautgebühren"
"account_4570","4570","Operating leases (motor vehicles)","l10n_de.tag_de_pl_08_4","expense","False","","","Mietleasing Kfz"
"account_4580","4580","Other motor vehicle expenses","l10n_de.tag_de_pl_08_4","expense","False","","","Sonstige Kfz-Kosten"
"account_4590","4590","Motor vehicle expenses for private vehicles used for business purposes","l10n_de.tag_de_pl_08_4","expense","False","","","Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge"
"account_4595","4595","Third-party vehicle expenses","l10n_de.tag_de_pl_08_4","expense","False","","","Fremdfahrzeugkosten"
"account_4600","4600","Advertising expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Werbekosten"
"account_4605","4605","Giveaways","l10n_de.tag_de_pl_08_5","expense","False","","","Streuartikel"
"account_4630","4630","Gifts, deductible, without s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","False","","","Geschenke abzugsfähig ohne § 37b EStG"
"account_4631","4631","Non-cash benefits to third parties, deductible, s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","False","","","Geschenke abzugsfähig mit § 37b EStG"
"account_4632","4632","Flat-rate taxes on gifts and non-cash benefits, deductible","l10n_de.tag_de_pl_15","expense","False","","","Pauschale Steuer für Geschenke und Zuwendungen abzugsfähig"
"account_4633","4633","Lump sum taxes deductible for gifts and gratuities","l10n_de.tag_de_pl_15","expense","False","","","Pauschalsteuern für Geschenke und Zuwendungen abzugsfähig"
"account_4635","4635","Gifts, non-deductible, without s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","False","","","Geschenke nicht abzugsfähig ohne § 37b EStG"
"account_4636","4636","Gifts, non-deductible, with s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","False","","","Geschenke nicht abzugsfähig mit § 37b EStG"
"account_4637","4637","Flat-rate taxes on noncash benefits and gifts, non-deductible","l10n_de.tag_de_pl_08_5","expense","False","","","Pauschale Steuer für Geschenke und Zuwendungen nicht abzugsfähig"
"account_4638","4638","Gifts used exclusively for operating purposes","l10n_de.tag_de_pl_08_5","expense","False","","","Geschenke ausschließlich betrieblich genutzt"
"account_4639","4639","Non-cash benefits, with s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","False","","","Zugaben mit § 37b EStG"
"account_4640","4640","Corporate hospitality expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Repräsentationskosten"
"account_4650","4650","Entertainment expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Bewirtungskosten"
"account_4651","4651","Other business expenses with limited deductibility (deductible portion)","l10n_de.tag_de_pl_08_5","expense","False","","","Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)"
"account_4652","4652","Other business expenses with limited deductibility (non-deductible portion)","l10n_de.tag_de_pl_08_5","expense","False","","","Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)"
"account_4653","4653","Small gifts","l10n_de.tag_de_pl_08_5","expense","False","","","Aufmerksamkeiten"
"account_4654","4654","Non-deductible entertainment expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Nicht abzugsfähige Bewirtungskosten"
"account_4655","4655","Non-deductible business expenses from advertising and corporate hospitality expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten"
"account_4660","4660","Employee travel expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Arbeitnehmer"
"account_4663","4663","Employee travel expenses, cost of travel","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Arbeitnehmer Fahrtkosten"
"account_4664","4664","Employee travel expenses, additional subsistence costs","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Arbeitnehmer Verpflegungsmehraufwand"
"account_4666","4666","Employee travel expenses, accommodation costs","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Arbeitnehmer Übernachtungsaufwand"
"account_4668","4668","Employee mileage reimbursement","l10n_de.tag_de_pl_08_5","expense","False","","","Kilometergelderstattung Arbeitnehmer"
"account_4670","4670","Business owner travel expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Unternehmer"
"account_4672","4672","Business owner travel expenses (non-deductible portion)","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Unternehmer (nicht abziehbarer Anteil)"
"account_4673","4673","Business owner travel expenses, cost of travel","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Unternehmer Fahrtkosten"
"account_4674","4674","Business owner travel expenses, additional subsistence costs","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Unternehmer Verpflegungsmehraufwand"
"account_4676","4676","Business owner travel expenses, accommodation costs and incidental travel expenses","l10n_de.tag_de_pl_08_5","expense","False","","","Reisekosten Unternehmer Übernachtungsaufwand und Reisenebenkosten"
"account_4678","4678","Travel between home and workplace and travel to family home (deductible portion)","l10n_de.tag_de_pl_08_5","expense","False","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (abziehbarer Anteil)"
"account_4679","4679","Travel between home and workplace and travel to family home (non-deductible portion)","l10n_de.tag_de_pl_08_5","expense","False","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (nicht abziehbarer Anteil)"
"account_4680","4680","Travel between home and workplace and travel to family home (credit balance)","l10n_de.tag_de_pl_08_5","expense","False","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (Haben)"
"account_4681","4681","Additional subsistence expenses in connection with maintaining two residences (business owner)","l10n_de.tag_de_pl_08_5","expense","False","","","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung Unternehmer"
"account_4700","4700","Selling and distribution expenses","l10n_de.tag_de_pl_08_6","expense","False","","","Kosten der Warenabgabe"
"account_4710","4710","Packaging materials","l10n_de.tag_de_pl_08_6","expense","False","","","Verpackungsmaterial"
"account_4730","4730","Outgoing freight","l10n_de.tag_de_pl_08_6","expense","False","","","Ausgangsfrachten"
"account_4750","4750","Transport insurance","l10n_de.tag_de_pl_08_6","expense","False","","","Transportversicherungen"
"account_4760","4760","Selling commissions","l10n_de.tag_de_pl_08_6","expense","False","","","Verkaufsprovisionen"
"account_4780","4780","Third-party services (distribution)","l10n_de.tag_de_pl_08_6","expense","False","","","Fremdarbeiten (Vertrieb)"
"account_4790","4790","Warranty expenses","l10n_de.tag_de_pl_08_6","expense","False","","","Aufwand für Gewährleistungen"
"account_4800","4800","Repairs and maintenance of technical equipment and machinery","l10n_de.tag_de_pl_08_3","expense","False","","","Reparaturen und Instandhaltungen von technischen Anlagen und Maschinen"
"account_4801","4801","Building repairs and maintenance","l10n_de.tag_de_pl_08_3","expense","False","","","Reparaturen und Instandhaltung von Bauten"
"account_4805","4805","Repairs and maintenance of other equipment, operating and office equipment","l10n_de.tag_de_pl_08_3","expense","False","","","Reparaturen und Instandhaltungen von anderen Anlagen und Betriebsund Geschäftsausstattung"
"account_4806","4806","Hardware and software maintenance expenses","l10n_de.tag_de_pl_08_3","expense","False","","","Wartungskosten für Hard- und Software"
"account_4808","4808","Addition to provision for internal expenses","l10n_de.tag_de_pl_08_3","expense","False","","","Zuführung zu Aufwandsrückstellungen"
"account_4809","4809","Other repairs and maintenance","l10n_de.tag_de_pl_08_3","expense","False","","","Sonstige Reparaturen und Instandhaltungen"
"account_4810","4810","Operating leases movable assets for technical equipment and machinery","l10n_de.tag_de_pl_08_7","expense","False","","",""
"account_4815","4815","Finance leases","l10n_de.tag_de_pl_07","expense","False","","","Kaufleasing"
"account_4820","4820","Depreciation of start-up, expansion","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibung für Inbetriebnahme, Erweiterung"
"account_4822","4822","Amortisation of intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf immaterielle Vermögensgegenstände"
"account_4823","4823","Amortisation of internally generated intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände"
"account_4824","4824","Goodwill amortisation and write-downs","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf den Geschäftsoder Firmenwert"
"account_4825","4825","Goodwill write-downs","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert"
"account_4826","4826","Write-downs of intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Außerplanmäßige Abschreibungenauf immaterielle Vermögensgegenstände"
"account_4827","4827","Write-downs of internally generated intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände"
"account_4830","4830","Depreciation of tangible fixed assets (excluding depreciation of motor vehicles and buildings)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)"
"account_4831","4831","Depreciation of buildings","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Gebäude"
"account_4832","4832","Depreciation of motor vehicles","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Kfz"
"account_4833","4833","Depreciation of share of building attributable to home office","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers"
"account_4840","4840","Write-downs of tangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Außerplanmäßige Abschreibungen auf Sachanlagen"
"account_4841","4841","Write-downs for extraordinary technical and economic wear and tear of buildings","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude"
"account_4842","4842","Write-downs for extraordinary technical and economic wear and tear of motor vehicles","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz"
"account_4843","4843","Write-downs for extraordinary technical and economic wear and tear of other assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter"
"account_4850","4850","Write-downs of tangible fixed assets due to special tax rules","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften"
"account_4851","4851","Accelerated tax depreciation, s. 7g(5) EStG (excluding motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)"
"account_4852","4852","Accelerated tax depreciation, s. 7g(5) EStG (motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)"
"account_4853","4853","Reduction in cost in accordance with section 7g(2) EStG (excl. motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (ohne Kfz)"
"account_4854","4854","Reduction in cost in accordance with section 7g(2) EStG (for motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (für Kfz)"
"account_4855","4855","Immediate write-off of low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Sofortabschreibung geringwertiger Wirtschaftsgüter"
"account_4860","4860","Depreciation and amortisation of capitalised low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf aktivierte, geringwertige Wirtschaftsgüter"
"account_4862","4862","Write-downs of assets (collective item)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf den Sammelposten Wirtschaftsgüter"
"account_4865","4865","Write-downs of capitalised low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Außerplanmäßige Abschreibungen auf aktivierte, geringwertige Wirtschaftsgüter"
"account_4866","4866","Write-downs of longterm financial assets (not permanent)","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen (nicht dauerhaft)"
"account_4870","4870","Write-downs of longterm financial assets (permanent)","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen (dauerhaft)"
"account_4871","4871","Write-downs of longterm financial assets, s. 3 no. 40 EStG/ s. 8b(3) KStG (permanent)","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)"
"account_4872","4872","Expenses due to share of loss of industrial and independent partnerships, s. 8 GewStG or s. 18 EStG","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Aufwendungen auf Grund von Verlustanteilen an gewerblichen und selbständigen Mitunternehmerschaften, § 8 GewStG bzw. § 18 EStG"
"account_4873","4873","Write-downs of longterm financial assets due to section 6b EStG reserve, section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"account_4874","4874","Write-downs of longterm financial assets due to section 6b EStG reserve","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage"
"account_4875","4875","Write-downs of securities classified as current assets","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Wertpapiere des Umlaufvermögens"
"account_4876","4876","Write-downs of securities classified as current assets, section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"account_4877","4877","Write-downs of longterm financial assets - affiliated companies","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Finanzanlagen - verbundene Unternehmen"
"account_4878","4878","Write-downs of securities classified as current assets - affiliated companies","l10n_de.tag_de_pl_12","expense_depreciation","False","","","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen"
"account_4880","4880","Write-downs of other current assets (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)"
"account_4882","4882","Write-downs of current assets due to tax rules (unusually high)","l10n_de.tag_de_pl_07","expense","False","","","Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt (soweit unüblich hoch)"
"account_4886","4886","Write-downs of current assets excluding inventories and securities classified as current assets (normal amount)","l10n_de.tag_de_pl_07","expense","False","","","Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (übliche Höhe)"
"account_4887","4887","Write-downs of current assets due to tax reasons, excluding inventories and securities classified as current assets (normal amount)","l10n_de.tag_de_pl_07","expense","False","","","Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens, steuerrechtlich bedingt (übliche Höhe)"
"account_4892","4892","Write-downs of raw materials, consumables and supplies/merchandise (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf Roh-, Hilfsund Betriebsstoffe/Waren (soweit unübliche Höhe)"
"account_4893","4893","Write-downs of finished goods and work in progress (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","False","","","Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unübliche Höhe)"
"account_4900","4900","Other operating expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige betriebliche Aufwendungen"
"account_4902","4902","Interim account for expenses in another country for which input tax reimbursement is possible","l10n_de.tag_de_pl_08_7","expense","False","","","Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist"
"account_4905","4905","Other regular operating expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Sonstige Aufwendungen betrieblich und regelmäßig"
"account_4909","4909","Purchased services/third-party services","l10n_de.tag_de_pl_08_7","expense","False","","","Fremdleistungen/Fremdarbeiten"
"account_4910","4910","Postage","l10n_de.tag_de_pl_08_7","expense","False","","","Porto"
"account_4920","4920","Telephone","l10n_de.tag_de_pl_08_7","expense","False","","","Telefon"
"account_4925","4925","Fax and Internet expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Telefax und Internetkosten"
"account_4930","4930","Office supplies","l10n_de.tag_de_pl_08_7","expense","False","","","Bürobedarf"
"account_4940","4940","Newspapers, books (specialist literature)","l10n_de.tag_de_pl_08_7","expense","False","","","Zeitschriften, Bücher (Fachliteratur)"
"account_4945","4945","Training costs","l10n_de.tag_de_pl_08_7","expense","False","","","Fortbildungskosten"
"account_4946","4946","Voluntary social benefits","l10n_de.tag_de_pl_08_7","expense","False","","","Freiwillige Sozialleistungen"
"account_4948","4948","Remuneration of partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","False","","","Vergütungen an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4949","4949","Liability compensation paid to partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","False","","","Haftungsvergütung an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4950","4950","Legal and consulting expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Rechts- und Beratungskosten"
"account_4955","4955","Bookkeeping expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Buchführungskosten"
"account_4957","4957","Period-end closing and audit costs","l10n_de.tag_de_pl_08_7","expense","False","","","Abschluss- und Prüfungskosten"
"account_4958","4958","Remuneration paid to shareholders for rental or lease of their movable property","l10n_de.tag_de_pl_08_7","expense","False","","","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter"
"account_4959","4959","Remuneration paid to partners for rental or lease of their movable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","False","","","Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"account_4960","4960","Rent of fixtures and fittings (movable assets)","l10n_de.tag_de_pl_08_7","expense","False","","","Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)"
"account_4961","4961","Leases (movable assets)","l10n_de.tag_de_pl_08_7","expense","False","","","Pacht (bewegliche Wirtschaftsgüter)"
"account_4963","4963","Expenses for rented or leased movable assets that must be added back under trade tax law","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind"
"account_4964","4964","Expenses for temporary transfer of rights (licences, concessions)","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)"
"account_4965","4965","Operating leases movable assets for operating and office equipment","l10n_de.tag_de_pl_08_7","expense","False","","","Mietleasing bewegliche Wirtschaftsgüter für Betriebs- und Geschäftsausstattung"
"account_4969","4969","Environmental remediation and waste disposal expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen für Abraum- und Abfallbeseitigung"
"account_4970","4970","Incidental monetary transaction costs","l10n_de.tag_de_pl_08_7","expense","False","","","Nebenkosten des Geldverkehrs"
"account_4975","4975","Expenses from shares in corporations, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG","l10n_de.tag_de_pl_08_7","expense","False","","","Aufwendungen aus Anteilen an Kapitalgesellschaften §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 und 4 KStG"
"account_4976","4976","Costs for disposal, section 3 no. 40 EStG / section 8b (2) KStG (in the case of capital gains)","l10n_de.tag_de_pl_08_7","expense","False","","","Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Veräußerungsgewinn)"
"account_4980","4980","Operating supplies","l10n_de.tag_de_pl_08_7","expense","False","","","Mietleasing bewegliche Wirtschaftsgüter für technische Anlagen und Maschinen"
"account_4984","4984","Refunds by co-operatives to members","l10n_de.tag_de_pl_08_7","expense","False","","","Genossenschaftliche Rückvergütung an Mitglieder"
"account_4985","4985","Tools and minor equipment","l10n_de.tag_de_pl_08_7","expense","False","","","Werkzeuge und Kleingeräte"
"account_4990","4990","Imputed business owner’s remuneration","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorischer Unternehmerlohn"
"account_4991","4991","Imputed rent/leasing expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorische Miete und Pacht"
"account_4992","4992","Imputed interest","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorische Zinsen"
"account_4993","4993","Imputed depreciation, amortisation and writedowns","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorische Abschreibungen"
"account_4994","4994","Imputed business risks","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorische Wagnisse"
"account_4995","4995","Imputed wages for noncompensated employees","l10n_de.tag_de_pl_08_7","expense","False","","","Kalkulatorischer Lohn für unentgeltliche Mitarbeiter"
"account_4996","4996","Cost of sales","l10n_de.tag_de_pl_08_7","expense","False","","","Herstellungskosten"
"account_4997","4997","Administrative expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Verwaltungskosten"
"account_4998","4998","Selling expenses","l10n_de.tag_de_pl_08_7","expense","False","","","Vertriebskosten"
"account_4999","4999","Contra account 4996-4998","l10n_de.tag_de_pl_08_7","expense","False","","","Gegenkonto 4996-4998"
"account_7000","7000","Work in progress (inventories)","l10n_de.tag_de_asset_bs_B_I_2","asset_current","False","","","Unfertige Erzeugnisse, unfertige Leistungen (Bestand)"
"account_7050","7050","Unfinished goods","l10n_de.tag_de_asset_bs_B_I_2","asset_current","False","","","Unfertige Erzeugnisse (Bestand)"
"account_7080","7080","Services in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","False","","","Unfertige Leistungen (Bestand)"
"account_7090","7090","Construction contracts in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","False","","","In Ausführung befindliche Bauaufträge"
"account_7095","7095","Orders in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","False","","","In Arbeit befindliche Aufträge"
"account_7100","7100","Finished goods and merchandise (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","False","","","Fertige Erzeugnisse und Waren (Bestand)"
"account_7110","7110","Finished goods (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","False","","","Fertige Erzeugnisse (Bestand)"
"account_7140","7140","Merchandise (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","False","","","Waren (Bestand)"
"account_7200","7200","Goods (inventory)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","False","","","Waren (Inventar)"
"account_8100","8100","Tax-exempt sales, section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Steuerfreie Umsätze § 4 Nr. 8 ff. UStG"
"account_8105","8105","Tax-exempt sales under section 4 no. 12 UStG (rental and leasing)","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpachtung)"
"account_8110","8110","Other tax-exempt sales, domestic","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Sonstige steuerfreie Umsätze Inland"
"account_8120","8120","Tax-exempt sales, section 4 no. 1a UStG","l10n_de.tag_de_pl_01","income","False","","tax_export_skr03","Steuerfreie Umsätze nach § 4 Nr. 1a UStG"
"account_8125","8125","Tax-exempt intra-European Union deliveries, section 4 no. 1b UStG","l10n_de.tag_de_pl_01","income","False","","tax_eu_sale_skr03","Steuerfreie innergemeinschaftliche Lieferungen nach § 4 Nr. 1b UStG"
"account_8130","8130","Deliveries by first purchaser in triangular transactions (EU), section 25 b(2) UStG","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_3eck_first_skr03","Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b Abs. 2 UStG"
"account_8135","8135","Tax-exempt intra-European Union deliveries of new vehicles to purchasers without VAT identification number","l10n_de.tag_de_pl_01","income","False","","tax_free_newcar_skr03","Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne USt-Id-Nr"
"account_8140","8140","Tax-exempt offshore sales, etc","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Steuerfreie Umsätze Offshore usw."
"account_8150","8150","Other tax-exempt sales (e.g. section 4 nos. 2-7 UStG)","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Sonstige steuerfreie Umsätze (z. B. § 4 Nr. 2 bis 7 UStG)"
"account_8160","8160","Tax-exempt sales without input tax deduction, part of total sales, section 4 UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG"
"account_8165","8165","Tax-exempt sales without input tax deduction, part of total sales","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend"
"account_8190","8190","Revenue taxed at average rates under section 24 UStG","l10n_de.tag_de_pl_01","income","False","","","Erlöse, die mit den Durchschnittssätzen des § 24 UStG versteuert werden"
"account_8191","8191","Revenue, ss. 25 and 25a UStG, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","","Umsatzerlöse nach §§ 25 und 25a UStG 19 % USt"
"account_8193","8193","Revenue, ss. 25 and 25a UStG, no VAT","l10n_de.tag_de_pl_01","income","False","","","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt"
"account_8194","8194","Revenue from travel services, s. 25(2) UStG, tax-exempt","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei"
"account_8195","8195","Revenue of VAT-exempt small business as defined by section 19 (1) UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_eu_skr03","Erlöse als Kleinunternehmer nach § 19 Abs. 1 UStG"
"account_8196","8196","Revenue from gaming machines, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Erlöse aus Geldspielautomaten 19 % USt"
"account_8200","8200","Revenue","l10n_de.tag_de_pl_01","income","False","","","Erlöse"
"account_8300","8300","Revenue, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Erlöse 7 % USt"
"account_8310","8310","Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_eu_skr03","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt"
"account_8315","8315","Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_eu_skr03","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"account_8320","8320","Revenue from services taxable in another EU country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","False","","","Erlöse aus im anderen EU-Land steuerpflichtigen Lieferungen, im Inland nicht steuerbar"
"account_8331","8331","Revenue from taxable electronic services in another EU country","l10n_de.tag_de_pl_01","income","False","","tax_free_eu_skr03","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen"
"account_8335","8335","Revenue from supplies of mobile telephony devices, tablet computers, game consoles and integrated circuits for which the recipient bears VAT under s. 13b UStG","l10n_de.tag_de_pl_01","income","False","","tax_ust_free_mobil_skr03","Erlöse aus Lieferungen von Mobilfunkgeräten, Tablet-Computern, Spielekonsolen und integrierten Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"account_8336","8336","Revenue from other services taxable in another EU country, for which the recipient bears tax liability","l10n_de.tag_de_pl_01","income","False","","tax_free_eu_skr03","Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet"
"account_8337","8337","Revenue from services for which the recipient bears the tax liability under section 13b UStG","l10n_de.tag_de_pl_01","income","False","","tax_ust_free_bau_skr03","Erlöse aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"account_8338","8338","Revenue from services taxable in a third country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","False","","tax_free_third_country_skr03","Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze"
"account_8339","8339","Revenue from services taxable in another EU country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","False","","tax_free_eu_skr03","Erlöse aus im anderen EU-Land steuerpflichtigen Lieferungen, im Inland nicht steuerbar"
"account_8400","8400","Revenue, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Erlöse 19 % USt"
"account_8410","8410","Revenue, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Erlöse 19 % USt"
"account_8499","8499","Incidental income (related to purchases)","l10n_de.tag_de_pl_01","income","False","","","Nebenerlöse (Bezug zu Materialaufwand)"
"account_8500","8500","Special business income, remuneration for work performed","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, Tätigkeitsvergütung"
"account_8501","8501","Special business income, rental/lease income","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, Miet-/Pachteinnahmen"
"account_8502","8502","Special business income, interest income","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, Zinseinnahmen"
"account_8503","8503","Special business income, liability compensation","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, Haftungsvergütung"
"account_8504","8504","Special business income, pension payments","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, Pensionszahlungen"
"account_8505","8505","Special business income, other special business income","l10n_de.tag_de_pl_01","income","False","","","Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen"
"account_8510","8510","Commission revenue","l10n_de.tag_de_pl_01","income","False","","","Provisionsumsätze"
"account_8514","8514","Tax-exempt commission revenue, section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG"
"account_8515","8515","Tax-exempt commission revenue, section 4 no. 5 UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Provisionsumsätze, steuerfrei § 4 Nr. 5 UStG"
"account_8516","8516","Commission revenue, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Provisionsumsätze 7 % USt"
"account_8519","8519","Commission revenue, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Provisionsumsätze 19 % USt"
"account_8520","8520","Revenue from waste recycling","l10n_de.tag_de_pl_01","income","False","","","Erlöse Abfallverwertung"
"account_8540","8540","Revenue from empties","l10n_de.tag_de_pl_01","income","False","","","Erlöse Leergut"
"account_8570","8570","Other income from commissions, licences and patents","l10n_de.tag_de_pl_01","income","False","","","Sonstige Erträge aus Provisionen, Lizenzen und Patenten"
"account_8574","8574","Other income from commissions, licences and patents, tax-exempt, s. 4(8) ff. UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG"
"account_8575","8575","Other income from commissions, licences and patents, tax-exempt, s. 4(5) UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG"
"account_8576","8576","Other income from commissions, licences and patents, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7 % USt"
"account_8579","8579","Other income from commissions, licences and patents, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19 % USt"
"account_8589","8589","Contra account 8580- 8582 if revenue is classified by tax rates (cash basis accounting)","l10n_de.tag_de_pl_01","income","False","","","Gegenkonto 8580-8582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)"
"account_8590","8590","Allocated other noncash benefits (excluding goods)","l10n_de.tag_de_pl_04","income","False","","","Verrechnete sonstige Sachbezüge (keine Waren)"
"account_8591","8591","Non-cash benefits, 7 % VAT (goods)","l10n_de.tag_de_pl_04","income","False","","tax_ust_7_skr03","Sachbezüge 7 % USt (Waren)"
"account_8595","8595","Non-cash benefits, 19 % VAT (goods)","l10n_de.tag_de_pl_04","income","False","","tax_ust_19_skr03","Sachbezüge 19 % USt (Waren)"
"account_8600","8600","Other regular operating revenue","l10n_de.tag_de_pl_04","income","False","","","Sonstige Erlöse betrieblich und regelmäßig"
"account_8603","8603","Other operating income","l10n_de.tag_de_pl_04","income","False","","","Sonstige betriebliche Erträge"
"account_8604","8604","Reimbursed input tax, other countries","l10n_de.tag_de_pl_04","income","False","","","Erstattete Vorsteuer anderer Länder"
"account_8605","8605","Other regular operating income","l10n_de.tag_de_pl_04","income","False","","","Sonstige betriebliche und regelmäßige Erträge (neutral)"
"account_8606","8606","Other operating income from affiliated companies","l10n_de.tag_de_pl_04","income","False","","","Sonstige betriebliche Erträge von verbundenen Unternehmen"
"account_8607","8607","Other incidental income","l10n_de.tag_de_pl_04","income","False","","","Andere Nebenerlöse"
"account_8609","8609","Other regular operating income tax-exempt, section 4 no. 8 ff UStG","l10n_de.tag_de_pl_04","income","False","","tax_free_skr03_ohne_vst","Sonstige Erträge betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 ff. UStG"
"account_8610","8610","Allocated other noncash benefits","l10n_de.tag_de_pl_04","income","False","","","Verrechnete sonstige Sachbezüge"
"account_8611","8611","Allocated other noncash benefits from provision of car, 19 % VAT","l10n_de.tag_de_pl_04","income","False","","tax_ust_19_skr03","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt"
"account_8613","8613","Allocated other noncash benefits, 19 % VAT","l10n_de.tag_de_pl_04","income","False","","tax_ust_19_skr03","Verrechnete sonstige Sachbezüge 19 % USt"
"account_8614","8614","Allocated other noncash benefits, no VAT","l10n_de.tag_de_pl_04","income","False","","","Verrechnete sonstige Sachbezüge ohne Umsatzsteuer"
"account_8625","8625","Other regular operating income tax-exempt, e.g. section 4 nos. 2-7 UStG","l10n_de.tag_de_pl_04","income","False","","","Sonstige betriebliche Erträge, steuerfrei z. B. § 4 Nr. 2 bis 7 UStG"
"account_8630","8630","Other regular operating income, 7 % VAT","l10n_de.tag_de_pl_04","income","False","","tax_ust_7_skr03","Sonstige Erträge betrieblich und regelmäßig 7 % USt"
"account_8640","8640","Other regular operating income, 19 % VAT","l10n_de.tag_de_pl_04","income","False","","tax_ust_19_skr03","Sonstige Erträge betrieblich und regelmäßig 19 % USt"
"account_8650","8650","Revenue from interest and discount charges","l10n_de.tag_de_pl_11","income_other","False","","","Erlöse Zinsen und Diskontspesen"
"account_8660","8660","Revenue from interest and discount charges from affiliated companies","l10n_de.tag_de_pl_11","income_other","False","","","Erlöse Zinsen und Diskontspesen aus verbundenen Unternehmen"
"account_8700","8700","Sales allowances","l10n_de.tag_de_pl_01","income","False","","","Erlösschmälerungen"
"account_8701","8701","Sales allowances on taxexempt sales under section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG"
"account_8702","8702","Sales allowances on taxexempt sales under section 4 no. 2-7 UStG","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2 bis 7 UStG"
"account_8703","8703","Sales allowances on other tax-exempt sales without input tax deduction","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_ohne_vst","Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug"
"account_8704","8704","Sales allowances on other tax-exempt sales with input tax deduction","l10n_de.tag_de_pl_01","income","False","","tax_free_skr03_mit_vst","Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug"
"account_8705","8705","Sales allowances on taxexempt sales under section 4 no. 1a UStG","l10n_de.tag_de_pl_01","income","False","","tax_export_skr03","Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG"
"account_8710","8710","Sales allowances, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Erlösschmälerungen 7 % USt"
"account_8720","8720","Sales allowances, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Erlösschmälerungen 19 % USt"
"account_8724","8724","Sales allowances on taxexempt intra-European Union deliveries","l10n_de.tag_de_pl_01","income","False","","tax_eu_sale_skr03","Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen"
"account_8725","8725","Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_eu_skr03","Erlösschmälerungen aus im Inlandsteuerpflichtigen EU-Lieferungen 7 % USt"
"account_8726","8726","Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_eu_skr03","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"account_8727","8727","Sales allowances on supplies of goods and services taxable in another EU country","l10n_de.tag_de_pl_01","income","False","","","Erlösschmälerungen aus im anderen EU-Land steuerpflichtigen Lieferungen"
"account_8730","8730","Cash discounts granted","l10n_de.tag_de_pl_01","income","False","","","Gewährte Skonti"
"account_8731","8731","Cash discounts granted, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Gewährte Skonti 7 % USt"
"account_8736","8736","Cash discounts granted, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Gewährte Skonti 19 % USt"
"account_8738","8738","Cash discounts granted for supplies of cell phones, etc. for which the recipient of goods/services is liable for VAT pursuant to section 13b(2) (10) UStG","l10n_de.tag_de_pl_01","income","False","","tax_vst_ust_19_purchase_13b_mobil_skr03","Gewährte Skonti aus Lieferungen von Mobilfunkgeräten etc., für die der Leistungsempfänger die Umsatzsteuer nach § 13b Abs. 2 Nr. 10 UStG schuldet"
"account_8741","8741","Cash discounts granted for goods and services for which the recipient bears the tax liability under section 13b UStG","l10n_de.tag_de_pl_01","income","False","","tax_ust_free_mobil_skr03","Gewährte Skonti aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"account_8742","8742","Cash discounts granted on revenue from other services taxable in another EU country, for which the recipient bears tax liability","l10n_de.tag_de_pl_01","income","False","","tax_not_taxable_skr03","Gewährte Skonti aus Erlösen aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet"
"account_8743","8743","Sales discounts granted on tax-exempt intra-European Union deliveries, section 4 no. 1b UStG","l10n_de.tag_de_pl_01","income","False","","","Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG"
"account_8745","8745","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_pl_01","income","False","","","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen"
"account_8746","8746","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_eu_skr03","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt"
"account_8748","8748","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_eu_skr03","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"account_8750","8750","Volume discounts granted, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Gewährte Boni 7 % USt"
"account_8760","8760","Volume discounts granted, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Gewährte Boni 19 % USt"
"account_8769","8769","Volume discounts granted","l10n_de.tag_de_pl_01","income","False","","","Gewährte Boni"
"account_8770","8770","Rebates granted","l10n_de.tag_de_pl_01","income","False","","","Gewährte Rabatte"
"account_8780","8780","Rebates granted, 7 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_7_skr03","Gewährte Rabatte 7 % USt"
"account_8790","8790","Rebates granted, 19 % VAT","l10n_de.tag_de_pl_01","income","False","","tax_ust_19_skr03","Gewährte Rabatte 19 % USt"
"account_8800","8800","Revenue from sales of tangible fixed assets (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","","Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)"
"account_8801","8801","Revenue from sales of tangible fixed assets, 19 % VAT (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","tax_ust_19_skr03","Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)"
"account_8807","8807","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","tax_export_skr03","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)"
"account_8808","8808","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","tax_eu_sale_skr03","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)"
"account_8817","8817","Revenue from sales of intangible fixed assets (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","","Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)"
"account_8818","8818","Revenue from sales of long-term financial assets (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","","Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)"
"account_8819","8819","Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (book loss)","l10n_de.tag_de_pl_08_7","income_other","False","","tax_free_skr03_ohne_vst","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (bei Buchverlust)"
"account_8820","8820","Revenue from sales of tangible fixed assets, 19 % VAT (book gain)","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)"
"account_8827","8827","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book gain)","l10n_de.tag_de_pl_04","income_other","False","","tax_export_skr03","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)"
"account_8828","8828","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book gain)","l10n_de.tag_de_pl_04","income_other","False","","tax_eu_sale_skr03","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)"
"account_8829","8829","Revenue from sales of tangible fixed assets (book gain)","l10n_de.tag_de_pl_04","income_other","False","","","Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)"
"account_8837","8837","Revenue from sales of intangible fixed assets (book gain)","l10n_de.tag_de_pl_04","income_other","False","","","Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)"
"account_8838","8838","Revenue from sales of long-term financial assets (book gain)","l10n_de.tag_de_pl_04","income_other","False","","","Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)"
"account_8839","8839","Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (book gain)","l10n_de.tag_de_pl_04","income_other","False","","","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)"
"account_8850","8850","Revenue from sales of current assets, 19 % VAT, section 4(3) sentence 4 EStG","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens 19 % USt für § 4 Abs. 3 Satz 4 EStG"
"account_8851","8851","Revenue from sales of current assets, VAT-exempt, section 4 no. 8 ff UStG in conjunction with section 4(3) sentence 4 EStG","l10n_de.tag_de_pl_04","income_other","False","","tax_free_skr03_ohne_vst","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG"
"account_8852","8852","Revenue from sales of current assets, VAT-exempt, section 4 no. 8 ff UStG in conjunction with section 4(3) sentence 4 EStG, section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income_other","False","","tax_free_skr03_ohne_vst","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i. V. m. § 4 Abs. 3 Satz 4 EStG und § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"account_8853","8853","Revenue from sales of current assets under section 4(3) sentence 4 EStG","l10n_de.tag_de_pl_04","income_other","False","","","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs 3 Satz 4 EStG"
"account_8900","8900","Non-cash withdrawals","l10n_de.tag_de_pl_01","income_other","False","","","Unentgeltliche Wertabgaben"
"account_8905","8905","Withdrawal of items, no VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_free_eu_skr03","Entnahme von Gegenständen ohne USt"
"account_8906","8906","Use of items for nonbusiness purposes, no VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_free_eu_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt"
"account_8910","8910","Withdrawal by business owner for non-business purposes (goods), 19 % VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_ust_19_skr03","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19 % USt"
"account_8915","8915","Withdrawal by business owner for non-business purposes (goods), 7 % VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_ust_7_skr03","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7 % USt"
"account_8918","8918","Use of items for nonbusiness purposes, no VAT (use of telephone)","l10n_de.tag_de_pl_01","income_other","False","","tax_ust_19_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)"
"account_8919","8919","Withdrawal by business owner for non-business purposes (goods), no VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_not_taxable_skr03","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt"
"account_8920","8920","Use of items for nonbusiness purposes, 19 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt"
"account_8921","8921","Use of items for nonbusiness purposes, 19 % VAT (use of vehicles)","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt (Kfz-Nutzung)"
"account_8922","8922","Use of items for nonbusiness purposes, 19 % VAT (use of telephone)","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt (Telefon-Nutzung)"
"account_8924","8924","Use of items for nonbusiness purposes, no VAT (use of vehicles)","l10n_de.tag_de_pl_04","income_other","False","","tax_free_eu_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)"
"account_8925","8925","Non-cash other services, 19 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt"
"account_8929","8929","Non-cash other services, no VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_free_eu_skr03","Unentgeltliche Erbringung einer sonstigen Leistung ohne USt"
"account_8930","8930","Use of items for nonbusiness purposes, 7 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_7_skr03","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7 % USt"
"account_8932","8932","Non-cash other services, 7 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_7_skr03","Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt"
"account_8935","8935","Non-cash benefits, 19 % VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_ust_19_skr03","Unentgeltliche Zuwendung von Gegenständen 19 % USt"
"account_8939","8939","Non-cash benefits, no VAT","l10n_de.tag_de_pl_04","income_other","False","","tax_free_eu_skr03","Unentgeltliche Zuwendung von Gegenständen ohne USt"
"account_8940","8940","Non-cash benefits (goods), 19 % VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_ust_19_skr03","Unentgeltliche Zuwendung von Waren 19 % USt"
"account_8945","8945","Non-cash benefits (goods), 7 % VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_ust_7_skr03","Unentgeltliche Zuwendung von Waren 7 % USt"
"account_8949","8949","Non-cash benefits (goods), no VAT","l10n_de.tag_de_pl_01","income_other","False","","tax_free_eu_skr03","Unentgeltliche Zuwendung von Waren ohne USt"
"account_8950","8950","Untaxed sales (internal sales)","l10n_de.tag_de_pl_01","income_other","False","","tax_not_taxable_skr03","Nicht steuerbare Umsätze (Innenumsätze)"
"account_8955","8955","VAT reimbursements, e.g. under s. 24 UStG","l10n_de.tag_de_pl_01","income_other","False","","","Umsatzsteuervergütungen, z. B.nach § 24 UStG"
"account_8959","8959","Taxes directly related to sales","l10n_de.tag_de_pl_01","income_other","False","","","Direkt mit dem Umsatz verbundene Steuern"
"account_8960","8960","Inventory changes - unfinished goods","l10n_de.tag_de_pl_02","income_other","False","","","Bestandsveränderungen - unfertige Erzeugnisse"
"account_8970","8970","Inventory changes - services in progress","l10n_de.tag_de_pl_02","income_other","False","","","Bestandsveränderungen - unfertige Leistungen"
"account_8975","8975","Inventory changes - construction contracts in progress","l10n_de.tag_de_pl_02","income_other","False","","","Bestandsveränderungen - in Ausführung befindliche Bauaufträge"
"account_8977","8977","Inventory changes - orders in progress","l10n_de.tag_de_pl_02","income_other","False","","","Bestandsveränderungen - in Arbeit befindliche Aufträge"
"account_8980","8980","Inventory changes - finished goods","l10n_de.tag_de_pl_02","income_other","False","","","Bestandsveränderungen - fertige Erzeugnisse"
"account_8990","8990","Other own work capitalised","l10n_de.tag_de_pl_03","income_other","False","","","Andere aktivierte Eigenleistungen"
"account_8994","8994","Other own work capitalised (borrowing costs attributable to cost of sales)","l10n_de.tag_de_pl_03","income_other","False","","","Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)"
"account_8995","8995","Own work capitalised to produce internally generated intangible fixed assets","l10n_de.tag_de_pl_03","income_other","False","","","Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen"
"account_9000","9000","Balances brought forward","","income_other","False","","","Saldenvorträge, Sachkonten"
"account_9001","9001","Balances brought forward","","income_other","False","","","Saldenvorträge, Sachkonten"
"account_9008","9008","Balances brought forward, receivables","","income_other","False","","","Saldenvorträge, Debitoren"
"account_9009","9009","Balances brought forward, payables","","income_other","False","","","Saldenvorträge, Kreditoren"
"account_9089","9089","Open items, 2019","","income_other","False","","","Offene Posten aus 2019"
"account_9090","9090","Aggregate carryforwards account","","income_other","False","","","Summenvortragskonto"
