[IMP] l10n_de: localization package improved

* CoA up to date
* Taxes up to date
* SKR03 installed by default but users can easily switch to SKR04 while no accounting entries exists for the company
* removed unneeded things
* set tags accordingly on accounts and taxes for the reports to work (new reports in enterprise)

Was task 31826. Was PR #17447. Discussion related on #18571

13 files changed, 17265 insertions, 15957 deletions

diff --git a/addons/account/__init__.py b/addons/account/__init__.py
index fa3b2d8a847..c5e9b15a355 100644
--- a/addons/account/__init__.py
+++ b/addons/account/__init__.py
@@ -22,6 +22,9 @@ def _auto_install_l10n(cr, registry):
             module_list.append('l10n_syscohada')
         elif country_code == 'GB':
             module_list.append('l10n_uk')
+        elif country_code == 'DE':
+            module_list.append('l10n_de_skr03')
+            module_list.append('l10n_de_skr04')
         else:
             if env['ir.module.module'].search([('name', '=', 'l10n_' + country_code.lower())]):
                 module_list.append('l10n_' + country_code.lower())
diff --git a/addons/account/models/chart_template.py b/addons/account/models/chart_template.py
index b8709a0c0a0..f0b65bd38ce 100644
--- a/addons/account/models/chart_template.py
+++ b/addons/account/models/chart_template.py
@@ -533,7 +533,7 @@ class AccountTaxTemplate(models.Model):
         help='Account used as counterpart for the journal entry, for taxes exigible based on payments.')
 
     _sql_constraints = [
-        ('name_company_uniq', 'unique(name, company_id, type_tax_use)', 'Tax names must be unique !'),
+        ('name_company_uniq', 'unique(name, company_id, type_tax_use, chart_template_id)', 'Tax names must be unique !'),
     ]
 
     @api.multi
diff --git a/addons/l10n_de/__init__.py b/addons/l10n_de/__init__.py
index 67dee8c60db..e9917144f69 100644
--- a/addons/l10n_de/__init__.py
+++ b/addons/l10n_de/__init__.py
@@ -1,2 +1,4 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from . import models
\ No newline at end of file
diff --git a/addons/l10n_de/__manifest__.py b/addons/l10n_de/__manifest__.py
index b8f7cc440f8..840ec366000 100644
--- a/addons/l10n_de/__manifest__.py
+++ b/addons/l10n_de/__manifest__.py
@@ -18,8 +18,8 @@ German accounting chart and localization.
         'base_vat',
     ],
     'data': [
-        'data/account_account_types_data.xml',
         'data/account_account_tags_data.xml',
         'data/menuitem_data.xml',
+        'views/account_view.xml',
     ],
 }
diff --git a/addons/l10n_de/data/account_account_tags_data.xml b/addons/l10n_de/data/account_account_tags_data.xml
index 9350d401f72..7ee473f173a 100644
--- a/addons/l10n_de/data/account_account_tags_data.xml
+++ b/addons/l10n_de/data/account_account_tags_data.xml
@@ -2,358 +2,483 @@
 <odoo>
         <!-- Account Tax Tags -->
 
-        <record id="tag_de_01" model="account.account.tag">
-            <field name="name">Verbleib. Umssatzst.-Vorausz. / Verbl. Übersch. - b. d. Betrag ein Minusz. voranstellen</field>
+        <record id="tag_de_41" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 41</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_02" model="account.account.tag">
-            <field name="name">Anrechn. (Abzug) d. festg. Sondervorusz. für Dauerfristverl. (nur auszuf. i. d. l. Voranm. d. Best. zeitr., i.d.R. Dezember)</field>
+        <record id="tag_de_44" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 44</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_03" model="account.account.tag">
-            <field name="name">Andere Steuerbeträge</field>
+        <record id="tag_de_49" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 49</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_04" model="account.account.tag">
-            <field name="name">In Rechn. unr. od. unber. ausg. (§14c) sow. Steuern, n. §4 Nr. 4a S. 1 B. a S. 2, §6a Ab. 4 S. 2, §17 Ab. 1 S. 6 o. §25b Ab. 2 gesch. werden</field>
+        <record id="tag_de_43" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 43</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_05" model="account.account.tag">
-            <field name="name">Umsatzsteuer</field>
+        <record id="tag_de_48" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 48</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_06" model="account.account.tag">
-            <field name="name">Lieferungen und sonst. Leistungen (einschl. unentgeltl. Wertabgaben)</field>
+        <record id="tag_de_81" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 81</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_07" model="account.account.tag">
-            <field name="name">Steuerpfl. Umsätze (Lief. u. sonst. Leist. einschl. unentgeltl. Wertabgaben)</field>
+        <record id="tag_de_86" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 86</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_08" model="account.account.tag">
-            <field name="name">zu anderen Steuersätzen</field>
+        <record id="tag_de_35" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 35</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_09" model="account.account.tag">
-            <field name="name">zum Steuersatz von 19 %</field>
+        <record id="tag_de_77" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 77</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_10" model="account.account.tag">
-            <field name="name">zum Steuersatz von 7%</field>
+        <record id="tag_de_76" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 76</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_11" model="account.account.tag">
-            <field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+        <record id="tag_de_91" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 91</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_12" model="account.account.tag">
-            <field name="name">Umsätze, f. d. e. Steuer n. § 24 UStG zu entrichten ist (Sägewerkserz., Getränke und alkohol. Flüssigk., z.B. Wein)</field>
+        <record id="tag_de_89" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 89</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_13" model="account.account.tag">
-            <field name="name">Innergemeinschaftliche Erwerbe</field>
+        <record id="tag_de_93" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 93</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_14" model="account.account.tag">
-            <field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
+        <record id="tag_de_95" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 95</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_15" model="account.account.tag">
-            <field name="name">zum Steuersatz von 19 %</field>
+        <record id="tag_de_94" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 94</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_16" model="account.account.tag">
-            <field name="name">zum Steuersatz von 7%</field>
+        <record id="tag_de_42" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 42</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_17" model="account.account.tag">
-            <field name="name">neuer Fahrzeuge von Lieferern ohne USt-IdNr. zum allg. Steuersatz</field>
+        <record id="tag_de_68" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 68</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_18" model="account.account.tag">
-            <field name="name">zu anderen Steuersätzen</field>
+        <record id="tag_de_60" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 60</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_19" model="account.account.tag">
-            <field name="name">Ergänzende Angaben zu Umsätzen</field>
+        <record id="tag_de_21" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 21</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_20" model="account.account.tag">
-            <field name="name">Umsätze, f. d. a. Leistungsempf. d. Steuer n. § 13b Abs. 2 UStG geschuldet wird</field>
+        <record id="tag_de_45" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 45</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_21" model="account.account.tag">
-            <field name="name">Leistungen eines im Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
+        <record id="tag_de_46" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 46</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_22" model="account.account.tag">
-            <field name="name">Steuer inf. Wechsels d. Besteuerungsform sow. Nachsteuer a. verst. Anzahl. u. ä. wg. Steuersatzänderung</field>
+        <record id="tag_de_52" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 52</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_23" model="account.account.tag">
-            <field name="name">Lief. sicherungsüb. Gegenst. und Umsätze, d. u. d. GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
+        <record id="tag_de_73" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 73</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_24" model="account.account.tag">
-            <field name="name">Bauleistungen e. i. Inland ans. Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
+        <record id="tag_de_78" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 78</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_25" model="account.account.tag">
-            <field name="name">Abziehbare Vorsteuerbeträge</field>
+        <record id="tag_de_84" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 84</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_26" model="account.account.tag">
-            <field name="name">Vst. abz. f. i.g. Lief. neuer Fahrzeuge außerh. e. Unternehmens (§ 2a) sow. v. Kleinunt. i. S. d. § 19 Ab. 1 (§ 15 Abs. 4a)</field>
+        <record id="tag_de_36" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 36</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_27" model="account.account.tag">
-            <field name="name">Vorsteuerbetr. a. d. innergem. von Gegenständen (§ 15 Abs. 1 Satz 1 Nr. 3 UStG)</field>
+        <record id="tag_de_80" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 80</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_28" model="account.account.tag">
-            <field name="name">Entrichtete Einfuhrumsatzsteuer (§ 15 Abs. 1 Satz 1 Nr. 2 UStG)</field>
+        <record id="tag_de_98" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 98</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_29" model="account.account.tag">
-            <field name="name">Vorsteuerbetr., die nach allgemeinen Durchschnittssätzen berechnet sind (§§ 23 und 23a UStG)</field>
+        <record id="tag_de_96" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 96</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_30" model="account.account.tag">
-            <field name="name">Berichtigung des Vorsteuerabzugs (§ 15a UStG)</field>
+        <record id="tag_de_47" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 47</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_31" model="account.account.tag">
-            <field name="name">Vorsteuerb. a. Rechn. v. and. Untern. (§ 15 Abs. 1 S. 1 Nr. 1), a. Leist. i. S. d. § 13a Ab. 1 Nr. 6 (§ 15 Abs. 1 Satz 1 Nr. 5) u. a. i.g.Dreiecksgesch. (§ 25b Abs. 5 UStG)</field>
+        <record id="tag_de_53" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 53</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_32" model="account.account.tag">
-            <field name="name">Bemessungsgrundlage</field>
+        <record id="tag_de_74" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 74</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_33" model="account.account.tag">
-            <field name="name">Umsatzsteuer</field>
+        <record id="tag_de_79" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 79</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_34" model="account.account.tag">
-            <field name="name">Lieferungen u. sonst. Leistungen (einschl. unentgeltl. Wertabgaben)</field>
+        <record id="tag_de_85" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 85</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_35" model="account.account.tag">
-            <field name="name">Steuerfreie Umsätze mit Vorsteuerabzug</field>
+        <record id="tag_de_65" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 65</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_36" model="account.account.tag">
-            <field name="name">Innergemeinsch. Lieferungen (§ 4 Nr. 1 Buchst. b UStG) an Abnehmer mit USt-IdNr</field>
+        <record id="tag_de_66" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 66</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_37" model="account.account.tag">
-            <field name="name">Weitere steuerf. Umsätze m. Vorsteuerabz. (z.B. Ausfuhrlief., Umsätze nach § 4 Nr. 2 bis 7 UStG)</field>
+        <record id="tag_de_61" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 61</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_38" model="account.account.tag">
-            <field name="name">neuer Fahrzeuge an Abnehmer ohne USt-IdNr</field>
+        <record id="tag_de_62" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 62</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_39" model="account.account.tag">
-            <field name="name">neuer Fahrzeuge außerhalb eines Unternehmens (§ 2a UStG)</field>
+        <record id="tag_de_67" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 67</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_40" model="account.account.tag">
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
+        <record id="tag_de_63" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 63</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_41" model="account.account.tag">
-            <field name="name">Umsätze nach § 4 Nr. 8 bis 28 UStG</field>
+        <record id="tag_de_64" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 64</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_42" model="account.account.tag">
-            <field name="name">Steuerpflichtige Umsätze (Lief. u. sonst. Leist. einschl. unentgeltl. Wertabgaben)</field>
+        <record id="tag_de_59" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 59</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_43" model="account.account.tag">
-            <field name="name">zu anderen Steuersätzen</field>
+        <record id="tag_de_69" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 69</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_44" model="account.account.tag">
-            <field name="name">zum Steuersatz von 19 %</field>
+        <record id="tag_de_39" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 39</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_45" model="account.account.tag">
-            <field name="name">zum Steuersatz von 7%</field>
+        <record id="tag_de_83" model="account.account.tag">
+            <field name="name">Umsatzsteuer-Voranmeldung Code 83</field>
             <field name="applicability">taxes</field>
         </record>
 
-        <record id="tag_de_46" model="account.account.tag">
-            <field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+        <record id="tag_de_intracom_community_supplies" model="account.account.tag">
+            <field name="name">Sonstige leistungen</field>
             <field name="applicability">taxes</field>
         </record>
-
-        <record id="tag_de_47" model="account.account.tag">
-            <field name="name">Umsätze, f. d. e. Steuer n. § 24 UStG zu entrichten ist (Sägewerkserz., Getränke und alkohol. Flüssigk., z.B. Wein)</field>
+        <record id="tag_de_intracom_ABC" model="account.account.tag">
+            <field name="name">Dreiecksgecshäfte</field>
             <field name="applicability">taxes</field>
         </record>
 
-        <record id="tag_de_48" model="account.account.tag">
-            <field name="name">Lieferungen in das übrige Gemeinschaftsgebiet an Abnehmer mit Ust-IdNr.</field>
-            <field name="applicability">taxes</field>
+        <!-- Profit and loss tags -->
+        <record id="tag_de_pl_01" model="account.account.tag">
+            <field name="name">P&amp;L: 1-Umsatzerlöse</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_49" model="account.account.tag">
-            <field name="name">Innergemeinschaftliche Erwerbe</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_02" model="account.account.tag">
+            <field name="name">P&amp;L: 2-Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_50" model="account.account.tag">
-            <field name="name">Steuerfreie innergemeinschaftliche Erwerbe</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_03" model="account.account.tag">
+            <field name="name">P&amp;L: 3-Andere aktivierte eigenleistungen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_51" model="account.account.tag">
-            <field name="name">Erwerbe nach § 4b UStG</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_04" model="account.account.tag">
+            <field name="name">P&amp;L: 4-Sonstige betrieliche erträge</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_52" model="account.account.tag">
-            <field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_05" model="account.account.tag">
+            <field name="name">P&amp;L: 5-Materialaufwand</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_53" model="account.account.tag">
-            <field name="name">zum Steuersatz von 19 %</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_06" model="account.account.tag">
+            <field name="name">P&amp;L: 6-Personalaufwand</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_54" model="account.account.tag">
-            <field name="name">zum Steuersatz von 7%</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_07" model="account.account.tag">
+            <field name="name">P&amp;L: 7-Abschreibungen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_55" model="account.account.tag">
-            <field name="name">neue Fahrzeuge v. Lieferern ohne USt-IdNr. z. allg. Steuersatz</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_1" model="account.account.tag">
+            <field name="name">P&amp;L: 8.1-Raumkosten</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_56" model="account.account.tag">
-            <field name="name">zu anderen Steuersätzen</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_2" model="account.account.tag">
+            <field name="name">P&amp;L: 8.2-Versicherungen, Beiträge und Abgaben</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_57" model="account.account.tag">
-            <field name="name">Ergänzende Angaben zu Umsätzen</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_3" model="account.account.tag">
+            <field name="name">P&amp;L: 8.3-eparaturen und Instandhaltungen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_58" model="account.account.tag">
-            <field name="name">Lieferungen d. erst. Abnehmers b. innergemeinsch. Dreiecksgeschäften (§ 25b Abs. 2 UStG)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_4" model="account.account.tag">
+            <field name="name">P&amp;L: 8.4-Fahrzeugkosten</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_59" model="account.account.tag">
-            <field name="name">Nicht steuerbare Umsätze (Leistungsort nicht im Inland)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_5" model="account.account.tag">
+            <field name="name">P&amp;L: 8.5-Werbe- und Reisekosten</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_60" model="account.account.tag">
-            <field name="name">Steuerpfl. Umsätze i. S. d. § 13b Abs. 1 Satz 1 Nr. 1 bis 5 UStG, für d. der Leistungsempf. d. Steuer schuldet</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_6" model="account.account.tag">
+            <field name="name">P&amp;L: 8.6-Kosten der Warenabgabe</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_61" model="account.account.tag">
-            <field name="name">Umsätze, f. d. als Leistungsempf. die Steuer n. § 13b Abs. 2 UStG geschuld. wird</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_08_7" model="account.account.tag">
+            <field name="name">P&amp;L: 8.7-verschiedene betriebliche Kosten</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_62" model="account.account.tag">
-            <field name="name">Leistungen e. i. Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_09" model="account.account.tag">
+            <field name="name">P&amp;L: 9-Erträge aus beteiligungen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_63" model="account.account.tag">
-            <field name="name">Liefer. sicherungsübereig. Gegenst. u. Umsätze, d. u. d. GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_10" model="account.account.tag">
+            <field name="name">P&amp;L: 10-Erträge aus anderen wertpapieren und ausleihungen des finanzanlagevermögens</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_64" model="account.account.tag">
-            <field name="name">Bauleistung. e. i. Inland ans. Untern. (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_11" model="account.account.tag">
+            <field name="name">P&amp;L: 11-Sonstige zinsen und ähnliche erträge</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_65" model="account.account.tag">
-            <field name="name">Vorsteuer (dient lediglich der Verprobung)</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_12" model="account.account.tag">
+            <field name="name">P&amp;L: 12-Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_66" model="account.account.tag">
-            <field name="name">Einfuhren</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_13" model="account.account.tag">
+            <field name="name">P&amp;L: 13-Zinsen und ähnliche Aufwendungen</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_67" model="account.account.tag">
-            <field name="name">zum Steuersatz von 19 %</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_14" model="account.account.tag">
+            <field name="name">P&amp;L: 14-Steuern vom einkommen und ertrag</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_68" model="account.account.tag">
-            <field name="name">zum Steuersatz von 7 %</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_pl_15" model="account.account.tag">
+            <field name="name">P&amp;L: 15-Sonstige steuern</field>
+            <field name="applicability">accounts</field>
         </record>
 
-        <record id="tag_de_69" model="account.account.tag">
-            <field name="name">Rech. v.a. Unt. (§15 Ab.1 S.1 Nr.1), Leistg. i.S. §13a Ab.1 Nr.6 (§ 15 Ab.1 S.1 Nr.5) und i.g. Dreiecksgeschäfte (§25b Ab. 5)</field>
-            <field name="applicability">taxes</field>
+        <!-- Balance sheet tags -->
+        <record id="tag_de_asset_bs_A_I_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A I 1-Selbst geschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte</field>
+            <field name="applicability">accounts</field>
         </record>
-
-        <record id="tag_de_70" model="account.account.tag">
-            <field name="name">L+L zum Steuersatz von 19 %</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_asset_bs_A_I_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A I 2-Konzessionen, Lizenzen und ähnliche Rechte und Werte</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_I_3" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A I 3-Geschäfts- oder Firmenwert</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_I_4" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A I 4-geleistete Anzahlungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_II_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A II 1-Grundstücke. grundstücksgleiche Rechte und Bauten</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_II_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A II 2-Technische  Anlagen und Maschinen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_II_3" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A II 3-Andere Anlagen. Betriebs- und Geschäftsausstattung</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_II_4" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A II 4-Geleistete Anzahlungen und Anlagen im Bau</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 1-Anteile an verbundenen Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 2-Ausleihungen an verbundene Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_3" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 3-Beteiligungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_4" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 4-Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_5" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 5-Wertpapiere des Anlagevermögens</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_A_III_6" model="account.account.tag">
+            <field name="name">BS-Aktivseite: A III 6-sonstige Ausleihungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_I_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B I 1-Roh-, Hilfs- und Betriebsstoffe</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_I_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B I 2-Unfertige Erzeugnisse, unfertige Leistungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_I_3" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B I 3-Fertige Erzeugnisse und Waren</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_I_4" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B I 4-Geleistete Anzahlungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_II_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B II 1-Forderungen aus Lieferungen und Leistungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_II_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B II 2-Forderungen gegen verbundene Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_II_3" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B II 3-Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_II_4" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B II 4-Sonstige Vermögensgegenstände</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_III_1" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B III 1-Anteile an verbundenen Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_III_2" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B III 2-sonstige Wertpapiere</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_B_IV" model="account.account.tag">
+            <field name="name">BS-Aktivseite: B IV-Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_C" model="account.account.tag">
+            <field name="name">BS-Aktivseite: C-Rechnungsabgrenzungsposten</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_D" model="account.account.tag">
+            <field name="name">BS-Aktivseite: D-Aktive latente Steuern</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_asset_bs_E" model="account.account.tag">
+            <field name="name">BS-Aktivseite: E-Aktiver Unterschiedsbetrag aus der Vermögensverrechnung</field>
+            <field name="applicability">accounts</field>
         </record>
 
-        <record id="tag_de_71" model="account.account.tag">
-            <field name="name">L+L zum Steuersatz von 7 %</field>
-            <field name="applicability">taxes</field>
+        <record id="tag_de_liabilities_bs_A_I" model="account.account.tag">
+            <field name="name">BS-Passivseite: A I-Gezeichnetes Kapital</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_II" model="account.account.tag">
+            <field name="name">BS-Passivseite: A II-Kapitalrücklage</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_III_1" model="account.account.tag">
+            <field name="name">BS-Passivseite: A III 1-Gesetzliche Rücklage</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_III_2" model="account.account.tag">
+            <field name="name">BS-Passivseite: A III 2-Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_III_3" model="account.account.tag">
+            <field name="name">BS-Passivseite: A III 3-Satzungsmäßige Rücklagen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_III_4" model="account.account.tag">
+            <field name="name">BS-Passivseite: A III 4-Andere Gewinnrücklagen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_IV" model="account.account.tag">
+            <field name="name">BS-Passivseite: A IV-Gewinnvortrag/Verlustvortrag</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_A_V" model="account.account.tag">
+            <field name="name">BS-Passivseite: A V-Jahresüberschuß/Jahresfehlbetrag</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_B" model="account.account.tag">
+            <field name="name">BS-Passivseite: B Sonderposten mit Rücklageanteil</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_C_1" model="account.account.tag">
+            <field name="name">BS-Passivseite: C 1-Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_C_2" model="account.account.tag">
+            <field name="name">BS-Passivseite: C 2-Steuerrückstellungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_C_3" model="account.account.tag">
+            <field name="name">BS-Passivseite: C 3-Sonstige Rückstellungen</field>
+            <field name="applicability">accounts</field>
         </record>
+        <record id="tag_de_liabilities_bs_D_1" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 1-Anleihen, davon konvertibeln</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_2" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 2-Verbindlichkeiten gegenüber Kreditinstituten</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_3" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 3-Erhaltene Anzahlungen auf Bestellungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_4" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 4-Verbindlichkeiten aus Lieferungen und Leistungen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_5" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 5-Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_6" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 6-Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_7" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 7-Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_D_8" model="account.account.tag">
+            <field name="name">BS-Passivseite: D 8-Sonstige Verbindlichkeiten, davon aus Steuern, davon im Rahmen der sozialen Sicherheit</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_E" model="account.account.tag">
+            <field name="name">BS-Passivseite: E-Rechnungsabgrenzungsposten</field>
+            <field name="applicability">accounts</field>
+        </record>
+        <record id="tag_de_liabilities_bs_F" model="account.account.tag">
+            <field name="name">BS-Passivseite: F-Passive latente Steuern</field>
+            <field name="applicability">accounts</field>
+        </record>
+
 </odoo>
diff --git a/addons/l10n_de/data/account_account_types_data.xml b/addons/l10n_de/data/account_account_types_data.xml
deleted file mode 100644
index 8a712a38ef5..00000000000
--- a/addons/l10n_de/data/account_account_types_data.xml
+++ /dev/null
@@ -1,8 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <data noupdate="1">
-        <record id="account_type_other" model="account.account.type">
-            <field name="name">Jahresabschlusskonten u. Statistik</field>
-        </record>
-    </data>
-</odoo>
diff --git a/addons/l10n_de/models/__init__.py b/addons/l10n_de/models/__init__.py
new file mode 100644
index 00000000000..3115b7571a9
--- /dev/null
+++ b/addons/l10n_de/models/__init__.py
@@ -0,0 +1,4 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from . import datev
\ No newline at end of file
diff --git a/addons/l10n_de/models/datev.py b/addons/l10n_de/models/datev.py
new file mode 100644
index 00000000000..082729970aa
--- /dev/null
+++ b/addons/l10n_de/models/datev.py
@@ -0,0 +1,16 @@
+from odoo import fields, models
+
+class AccountTaxTemplate(models.Model):
+    _inherit = 'account.tax.template'
+
+    l10n_de_datev_code = fields.Char(size=2)
+
+    def _get_tax_vals(self, company, tax_template_to_tax):
+        vals = super(AccountTaxTemplate, self)._get_tax_vals(company, tax_template_to_tax)
+        vals['l10n_de_datev_code'] = self.l10n_de_datev_code
+        return vals
+
+class AccountTax(models.Model):
+    _inherit = "account.tax"
+
+    l10n_de_datev_code = fields.Char(size=2, help="2 digits code use by Datev")
diff --git a/addons/l10n_de/views/account_view.xml b/addons/l10n_de/views/account_view.xml
new file mode 100644
index 00000000000..04234468252
--- /dev/null
+++ b/addons/l10n_de/views/account_view.xml
@@ -0,0 +1,13 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+        <record id="view_account_tax_form_inherit" model="ir.ui.view">
+            <field name="name">account.tax.form</field>
+            <field name="model">account.tax</field>
+            <field name="inherit_id" ref="account.view_tax_form"/>
+            <field name="arch" type="xml">
+                <field name="tag_ids" position="after">
+                    <field name="l10n_de_datev_code"/>
+                </field>
+            </field>
+        </record>
+</odoo>
\ No newline at end of file
diff --git a/addons/l10n_de_skr03/data/account_tax_fiscal_position_data.xml b/addons/l10n_de_skr03/data/account_tax_fiscal_position_data.xml
index 6dba825827c..8bff10912b8 100644
--- a/addons/l10n_de_skr03/data/account_tax_fiscal_position_data.xml
+++ b/addons/l10n_de_skr03/data/account_tax_fiscal_position_data.xml
@@ -11,8 +11,8 @@
             <field name="amount">-19</field>
             <field name="refund_account_id" ref="account_1774"/>
             <field name="account_id" ref="account_1774"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_15')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_vst_skr03" model="account.tax.template">
@@ -23,8 +23,8 @@
             <field name="amount">19</field>
             <field name="refund_account_id" ref="account_1574"/>
             <field name="account_id" ref="account_1574"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_27')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_skr03" model="account.tax.template">
@@ -33,9 +33,9 @@
             <field name="description">innergem. Erwerb 19%</field>
             <field name="amount_type">group</field>
             <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
             <field name="type_tax_use">purchase</field>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_skr03'), ref('tax_eu_19_purchase_vst_skr03')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_53')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_ust_skr03" model="account.tax.template">
@@ -46,8 +46,8 @@
             <field name="amount">-7</field>
             <field name="refund_account_id" ref="account_1772"/>
             <field name="account_id" ref="account_1772"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_54')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_vst_skr03" model="account.tax.template">
@@ -58,8 +58,8 @@
             <field name="amount">7</field>
             <field name="refund_account_id" ref="account_1572"/>
             <field name="account_id" ref="account_1572"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_27')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_skr03" model="account.tax.template">
@@ -69,8 +69,8 @@
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_7_purchase_ust_skr03'), ref('tax_eu_7_purchase_vst_skr03')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_53')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_sale_skr03" model="account.tax.template">
@@ -81,8 +81,8 @@
             <field name="amount">0</field>
             <field name="refund_account_id" ref="account_1770"/>
             <field name="account_id" ref="account_1770"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_41')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_36')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_export_skr03" model="account.tax.template">
@@ -93,8 +93,8 @@
             <field name="amount">0</field>
             <field name="refund_account_id" ref="account_1770"/>
             <field name="account_id" ref="account_1770"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_43')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_37')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_import_19_skr03" model="account.tax.template">
@@ -105,8 +105,8 @@
             <field name="amount">19</field>
             <field name="refund_account_id" ref="account_1588"/>
             <field name="account_id" ref="account_1588"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_28'), ref('l10n_de.tag_de_67')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_import_7_skr03" model="account.tax.template">
@@ -117,8 +117,8 @@
             <field name="amount">7</field>
             <field name="refund_account_id" ref="account_1588"/>
             <field name="account_id" ref="account_1588"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_28'), ref('l10n_de.tag_de_68')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_not_taxable_skr03" model="account.tax.template">
@@ -129,8 +129,9 @@
             <field name="amount">0</field>
             <field name="refund_account_id" ref="account_1770"/>
             <field name="account_id" ref="account_1770"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_45')])]"/>
+            <field name="l10n_de_datev_code">10</field>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_59')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_ust_19_skr03" model="account.tax.template">
@@ -141,8 +142,9 @@
             <field name="amount">19</field>
             <field name="refund_account_id" ref="account_1776"/>
             <field name="account_id" ref="account_1776"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81')])]"/>
+            <field name="l10n_de_datev_code">13</field>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_09'), ref('l10n_de.tag_de_44')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_ust_7_skr03" model="account.tax.template">
@@ -153,8 +155,9 @@
             <field name="amount">7</field>
             <field name="refund_account_id" ref="account_1771"/>
             <field name="account_id" ref="account_1771"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86')])]"/>
+            <field name="l10n_de_datev_code">12</field>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_10'), ref('l10n_de.tag_de_45')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_vst_19_skr03" model="account.tax.template">
@@ -165,8 +168,9 @@
             <field name="amount">19</field>
             <field name="refund_account_id" ref="account_1576"/>
             <field name="account_id" ref="account_1576"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="l10n_de_datev_code">19</field>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_31'), ref('l10n_de.tag_de_70')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_vst_7_skr03" model="account.tax.template">
@@ -177,8 +181,9 @@
             <field name="amount">7</field>
             <field name="refund_account_id" ref="account_1571"/>
             <field name="account_id" ref="account_1571"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="l10n_de_datev_code">18</field>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_31'), ref('l10n_de.tag_de_71')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_ust_19_eu_skr03" model="account.tax.template">
@@ -189,22 +194,107 @@
             <field name="amount">19</field>
             <field name="refund_account_id" ref="account_1778"/>
             <field name="account_id" ref="account_1778"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_09'), ref('l10n_de.tag_de_44')])]"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_ust_eu_skr03" model="account.tax.template">
             <field name="chart_template_id" ref="l10n_de_chart_template"/>
-            <field name="name">Umsatzsteuer EU Lieferung</field>
-            <field name="description">USt EU</field>
+            <field name="name">7% Umsatzsteuer EU Lieferung</field>
+            <field name="description">7% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
             <field name="refund_account_id" ref="account_1777"/>
             <field name="account_id" ref="account_1777"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45'), ref('l10n_de.tag_de_10')])]"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
+        <record id="tax_free_eu_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">0% Steuerfreie Leistung EU</field>
+            <field name="description">0% USt EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_21'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_free_third_country_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">0% Steuerfreie Leistung Drittland</field>
+            <field name="description">0% USt Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_ust_goods_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">19% USt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">19% USt Steurp. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_47')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_vst_goods_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">19% VSt Steuerp. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_goods_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">Steuerpflichtige sonstige Leistungen EU 19%USt/19%VSt</field>
+            <field name="description">Leistungen EU 19%Ust/19%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_46')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_goods_skr03'), ref('tax_eu_19_purchase_vst_goods_skr03')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+
+        <record id="tax_eu_19_purchase_ust_dritland_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">19% USt Steuerpflichtige Sonstige Leistungen Drittland</field>
+            <field name="description">19% USt Steurp. Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_53')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_vst_dritland_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen Drittland</field>
+            <field name="description">19% VSt Steuerp. Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_dritland_skr03" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_de_chart_template"/>
+            <field name="name">Steuerpflichtige sonstige Leistungen Drittland 19%USt/19%VSt</field>
+            <field name="description">Leistungen Drittland 19%Ust/19%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_52')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_dritland_skr03'), ref('tax_eu_19_purchase_vst_dritland_skr03')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
 
 
         <record id="fiscal_position_eu_no_id_purchase_skr03" model="account.fiscal.position.template">
diff --git a/addons/l10n_de_skr03/data/l10n_de_skr03_chart_data.xml b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_data.xml
index d725d573070..c66d4d8caed 100644
--- a/addons/l10n_de_skr03/data/l10n_de_skr03_chart_data.xml
+++ b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_data.xml
@@ -1,9282 +1,11296 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-    <data noupdate="1">
-
-        <record id="account_1327" model="account.account.template">
-            <field name="name">Finanzwechsel</field>
-            <field name="code">1327</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        </record>
-
-        <record id="l10n_de_chart_template" model="account.chart.template">
-            <field name="name">Deutscher Kontenplan SKR03</field>
-            <field name="currency_id" ref="base.EUR"/>
-            <field name="transfer_account_id" ref="account_1327"/>
-        </record>
-
-        <record id="account_1327" model="account.account.template">
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-
-        <record model="account.account.template" id="account_8339">
-            <field name="name">Nicht steuerbare Umsätze EG-Land</field>
-            <field name="code">8339</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3724">
-            <field name="name">Nachlässe EG-Erwerb 7% Vorsteuer/USt</field>
-            <field name="code">3724</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4300">
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="code">4300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0280">
-            <field name="name">Betriebsvorrichtungen</field>
-            <field name="code">0280</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8300">
-            <field name="name">Erlöse 7% USt</field>
-            <field name="code">8300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4370">
-            <field name="name">Prämie Rückdeckung f. Versorgungsleistg</field>
-            <field name="code">4370</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4520">
-            <field name="name">Kfz-Versicherungen</field>
-            <field name="code">4520</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3710">
-            <field name="name">Nachlässe 7% Vorsteuer</field>
-            <field name="code">3710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4149">
-            <field name="name">Pauschale Steuer für Zuschüsse</field>
-            <field name="code">4149</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0939">
-            <field name="name">SoPo mit Rücklageanteil §52 Abs.16 EStG</field>
-            <field name="code">0939</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3551">
-            <field name="name">Wareneingang, im Drittland steuerbar</field>
-            <field name="code">3551</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3550">
-            <field name="name">Steuerfreier EG-Erwerb</field>
-            <field name="code">3550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4145">
-            <field name="name">Freiwillige soziale Aufwendung. LSt-pfl.</field>
-            <field name="code">4145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1940">
-            <field name="name">Zuwendungen, Spenden TH</field>
-            <field name="code">1940</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0930">
-            <field name="name">SoPo mit Rücklageanteil, stfr. Rücklage</field>
-            <field name="code">0930</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0931">
-            <field name="name">SoPo mit Rücklageanteil § 6b EStG</field>
-            <field name="code">0931</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0932">
-            <field name="name">SoPo mit Rücklageanteil EStR R 6.6</field>
-            <field name="code">0932</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3558">
-            <field name="name">Wareneingang, im anderen EG-Land stb.</field>
-            <field name="code">3558</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2171">
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="code">2171</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3850">
-            <field name="name">Zölle und Einfuhrabgaben</field>
-            <field name="code">3850</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8905">
-            <field name="name">Entnahme von Gegenständen ohne USt</field>
-            <field name="code">8905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8800">
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="code">8800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8906">
-            <field name="name">Verwendung von Gegenständen ohne USt</field>
-            <field name="code">8906</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4306">
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="code">4306</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8900">
-            <field name="name">Unentgeltliche Wertabgaben</field>
-            <field name="code">8900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8726">
-            <field name="name">Erlösschmälerung EG-Lieferung 19% USt</field>
-            <field name="code">8726</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4969">
-            <field name="name">Aufwand Abraum-/Abfallbeseitigung</field>
-            <field name="code">4969</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4175">
-            <field name="name">Fahrtkostenerstatt. Whg./Arbeitsstätte</field>
-            <field name="code">4175</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1793">
-            <field name="name">Verrechnung geleistete Anzahlungen</field>
-            <field name="code">1793</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1792">
-            <field name="name">Sonstige Verrechnung</field>
-            <field name="code">1792</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1791">
-            <field name="name">Umsatzsteuer frühere Jahre</field>
-            <field name="code">1791</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1790">
-            <field name="name">Umsatzsteuer Vorjahr</field>
-            <field name="code">1790</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1795">
-            <field name="name">Verbindl. soziale Sicherheit §4/3 EStG</field>
-            <field name="code">1795</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1490">
-            <field name="name">Forderungen aus L+L gg. Gesellschafter</field>
-            <field name="code">1490</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1491">
-            <field name="name">Forderg. aus L+L gg.Gesellschafter b.1 J</field>
-            <field name="code">1491</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7095">
-            <field name="name">In Arbeit befindliche Aufträge</field>
-            <field name="code">7095</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1495">
-            <field name="name">Forderg. aus L+L gg.Gesellschafter g.1 J</field>
-            <field name="code">1495</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1498">
-            <field name="name">Gegenkonto sonst.VG bei Buchung Debitor</field>
-            <field name="code">1498</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1499">
-            <field name="name">Gegenkonto bei Aufteilung Debitoren</field>
-            <field name="code">1499</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0998">
-            <field name="name">Einzelwertberichtigung Forderung(b.1J)</field>
-            <field name="code">0998</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1700">
-            <field name="name">Sonstige Verbindlichkeiten</field>
-            <field name="code">1700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0720">
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. 1-5J</field>
-            <field name="code">0720</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1702">
-            <field name="name">Sonstige Verbindlichkeiten (1-5 J)</field>
-            <field name="code">1702</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1703">
-            <field name="name">Sonstige Verbindlichkeiten (g. 5 J)</field>
-            <field name="code">1703</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0725">
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. g.5J</field>
-            <field name="code">0725</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1705">
-            <field name="name">Darlehen</field>
-            <field name="code">1705</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1706">
-            <field name="name">Darlehen bis 1 Jahr</field>
-            <field name="code">1706</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1707">
-            <field name="name">Darlehen 1-5 Jahre</field>
-            <field name="code">1707</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1708">
-            <field name="name">Darlehen g. 5 Jahre</field>
-            <field name="code">1708</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1709">
-            <field name="name">Gewinnverfügung stille Gesellschaft.</field>
-            <field name="code">1709</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0680">
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,g.5 J</field>
-            <field name="code">0680</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2315">
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="code">2315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2312">
-            <field name="name">Abgänge Finanzanlagen Restbuchwert (Verlust)</field>
-            <field name="code">2312</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2313">
-            <field name="name">Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)</field>
-            <field name="code">2313</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2310">
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="code">2310</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2311">
-            <field name="name">Abgänge immat. Vermögensgegenst. RBW (Verlust)</field>
-            <field name="code">2311</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4831">
-            <field name="name">Abschreibungen auf Gebäude</field>
-            <field name="code">4831</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4830">
-            <field name="name">Abschreibungen auf Sachanlagen</field>
-            <field name="code">4830</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4960">
-            <field name="name">Mieten für Einrichtungen bewegliche WG</field>
-            <field name="code">4960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1661">
-            <field name="name">Schuldwechsel (bis 1 Jahr)</field>
-            <field name="code">1661</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1660">
-            <field name="name">Schuldwechsel</field>
-            <field name="code">1660</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0112">
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="code">0112</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0113">
-            <field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
-            <field name="code">0113</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0059">
-            <field name="name">Grundstücksanteil häusl. Arbeitszimmer</field>
-            <field name="code">0059</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0111">
-            <field name="name">Außenanlagen</field>
-            <field name="code">0111</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0115">
-            <field name="name">Andere Bauten</field>
-            <field name="code">0115</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1120">
-            <field name="name">Postbank 2</field>
-            <field name="code">1120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4320">
-            <field name="name">Gewerbesteuer</field>
-            <field name="code">4320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8600">
-            <field name="name">Sonst. Erlöse betr. u. regelmäßig</field>
-            <field name="code">8600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0050">
-            <field name="name">Grundstücke,grndst.Rechte und Bauten</field>
-            <field name="code">0050</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8605">
-            <field name="name">Sonst. Erträge betriebl. und regelm.</field>
-            <field name="code">8605</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3140">
-            <field name="name">Bauleistungen § 13b ohne Vorst., 19% USt</field>
-            <field name="code">3140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4654">
-            <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
-            <field name="code">4654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4964">
-            <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
-            <field name="code">4964</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4651">
-            <field name="name">Eingeschr. abziehb.BA, abz. Anteil</field>
-            <field name="code">4651</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3145">
-            <field name="name">Leistungen ausl. UN ohne Vorst., 19% USt</field>
-            <field name="code">3145</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4653">
-            <field name="name">Aufmerksamkeiten</field>
-            <field name="code">4653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4652">
-            <field name="name">Eingeschr. abziehb.BA, n. abz. Anteil</field>
-            <field name="code">4652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4137">
-            <field name="name">Ges. soz. Aufwendg. Mituntern. §15 EStG</field>
-            <field name="code">4137</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4550">
-            <field name="name">Garagenmieten</field>
-            <field name="code">4550</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8660">
-            <field name="name">Erl.Zinsen /Diskontspesen aus verb.UN</field>
-            <field name="code">8660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8749">
-            <field name="name">Gewährte Skonti EG-Lieferung 16% USt</field>
-            <field name="code">8749</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0750">
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern g.5J</field>
-            <field name="code">0750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1455">
-            <field name="name">Forderg.a. Lieferungen/Leistungen g.1 J</field>
-            <field name="code">1455</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3749">
-            <field name="name">Erhalt. Skonti EG-Erwerb 16% Vorst/USt</field>
-            <field name="code">3749</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3610">
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="code">3610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2381">
-            <field name="name">Zuwendg.Spenden wissensch./kult. Zweck</field>
-            <field name="code">2381</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2380">
-            <field name="name">Zuwendungen,Spenden steuerl. n. abziehb.</field>
-            <field name="code">2380</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2383">
-            <field name="name">Zuwendungen,Spenden kirchl./rel./gemein.</field>
-            <field name="code">2383</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2382">
-            <field name="name">Zuwendungen,Spenden mildtätige Zwecke</field>
-            <field name="code">2382</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2385">
-            <field name="name">Nicht abziehbare AR-Vergütungen</field>
-            <field name="code">2385</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2384">
-            <field name="name">Zuwendungen,Spenden an politische Partei</field>
-            <field name="code">2384</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0200">
-            <field name="name">Technische Anlagen und Maschinen</field>
-            <field name="code">0200</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2386">
-            <field name="name">Abziehbare Aufsichtsratsvergütung</field>
-            <field name="code">2386</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0615">
-            <field name="name">Anleihen konvertibel</field>
-            <field name="code">0615</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2388">
-            <field name="name">Zuwendg. an Stiftg. gem. § 52/2/4 AO</field>
-            <field name="code">2388</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1401">
-            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
-            <field name="code">1401</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1400">
-            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
-            <field name="code">1400</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1010">
-            <field name="name">Nebenkasse 1</field>
-            <field name="code">1010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0610">
-            <field name="name">Anleihen, nicht konvertibel (g.5 Jahre)</field>
-            <field name="code">0610</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8730">
-            <field name="name">Gewährte Skonti</field>
-            <field name="code">8730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1518">
-            <field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
-            <field name="code">1518</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4215">
-            <field name="name">Leasing, unbewegliche Wirtschaftsgüter</field>
-            <field name="code">4215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8514">
-            <field name="name">Provisionsumsätze, steuerfrei §4 Nr.8ff</field>
-            <field name="code">8514</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1130">
-            <field name="name">Postbank 3</field>
-            <field name="code">1130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1230">
-            <field name="name">Bank 3</field>
-            <field name="code">1230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4210">
-            <field name="name">Miete, unbewegliche Wirtschaftsgüter</field>
-            <field name="code">4210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4198">
-            <field name="name">Pausch. Abgaben für Zuwendungen an AN</field>
-            <field name="code">4198</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1449">
-            <field name="name">Gegenkto Aufteilung der Forderungen L+L</field>
-            <field name="code">1449</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8750">
-            <field name="name">Gewährte Boni 7% USt</field>
-            <field name="code">8750</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8828">
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
-            <field name="code">8828</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4219">
-            <field name="name">Vergütung Mituntern. Miete WG § 15 EStG</field>
-            <field name="code">4219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1330">
-            <field name="name">Schecks</field>
-            <field name="code">1330</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4190">
-            <field name="name">Aushilfslöhne</field>
-            <field name="code">4190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0100">
-            <field name="name">Fabrikbauten</field>
-            <field name="code">0100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0079">
-            <field name="name">Anzahlungen a.Grundstücke ohne Bauten</field>
-            <field name="code">0079</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0730">
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern</field>
-            <field name="code">0730</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4355">
-            <field name="name">Ökosteuer</field>
-            <field name="code">4355</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8125">
-            <field name="name">Steuerfreie EG-Lieferungen §4, 1b UStG</field>
-            <field name="code">8125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4350">
-            <field name="name">Verbrauchsteuer</field>
-            <field name="code">4350</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4260">
-            <field name="name">Instandhaltung betrieblicher Räume</field>
-            <field name="code">4260</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2387">
-            <field name="name">Zuwendg. an Stiftg. gem. § 52/2/1-3 AO</field>
-            <field name="code">2387</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1516">
-            <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
-            <field name="code">1516</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1448">
-            <field name="name">Forderungen aus L+L gemäß § 24 UStG</field>
-            <field name="code">1448</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4815">
-            <field name="name">Kaufleasing</field>
-            <field name="code">4815</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1511">
-            <field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
-            <field name="code">1511</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1840">
-            <field name="name">Zuwendungen, Spenden</field>
-            <field name="code">1840</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1510">
-            <field name="name">Geleistete Anzahlungen auf Vorräte</field>
-            <field name="code">1510</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1537">
-            <field name="name">Forderungen gegen Personal (g. 1Jahr)</field>
-            <field name="code">1537</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1240">
-            <field name="name">Bank 4</field>
-            <field name="code">1240</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3090">
-            <field name="name">Energiestoffe</field>
-            <field name="code">3090</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1531">
-            <field name="name">Forderungen gegen Personal (bis 1Jahr)</field>
-            <field name="code">1531</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1530">
-            <field name="name">Forderg. gg. Personal Lohn- u. Gehalt</field>
-            <field name="code">1530</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4950">
-            <field name="name">Rechts- und Beratungskosten</field>
-            <field name="code">4950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2166">
-            <field name="name">Aufwendg. Bewertung Finanzmittelfonds</field>
-            <field name="code">2166</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4957">
-            <field name="name">Abschluss- und Prüfungskosten</field>
-            <field name="code">4957</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1539">
-            <field name="name">Körperschaftsteuerguthaben §37 (g.1 J)</field>
-            <field name="code">1539</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1538">
-            <field name="name">Körperschaftsteuerguthaben §37 (b.1 J)</field>
-            <field name="code">1538</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2617">
-            <field name="name">Sonst.GewStfreie Gewinne Anteile KapGes</field>
-            <field name="code">2617</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2616">
-            <field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
-            <field name="code">2616</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2615">
-            <field name="name">Erträge aus Beteiligungen z.T. steuerfr</field>
-            <field name="code">2615</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4905">
-            <field name="name">Sonstige betriebl.u.regelm.Aufwendungen</field>
-            <field name="code">4905</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3800">
-            <field name="name">Bezugsnebenkosten</field>
-            <field name="code">3800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2619">
-            <field name="name">Erträge a.Beteilig. an verbundenen UN</field>
-            <field name="code">2619</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2618">
-            <field name="name">Gewinnant. aus Mituntern.sch.§9 GewStG</field>
-            <field name="code">2618</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0970">
-            <field name="name">Sonstige Rückstellungen</field>
-            <field name="code">0970</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0971">
-            <field name="name">Rückstellungen Instandhaltung bis 3 Mon.</field>
-            <field name="code">0971</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0972">
-            <field name="name">Rückstellungen Instandhaltung 4-12 Mon.</field>
-            <field name="code">0972</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0973">
-            <field name="name">Rückstellungen Abraum-/Abfallbeseit.</field>
-            <field name="code">0973</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0974">
-            <field name="name">Rückstellungen f. Gewährleistungen</field>
-            <field name="code">0974</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3559">
-            <field name="name">Steuerfreie Einfuhren</field>
-            <field name="code">3559</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0976">
-            <field name="name">Rückstellungen f. drohende Verluste</field>
-            <field name="code">0976</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0977">
-            <field name="name">Rückstellungen für Abschluss u. Prüfung</field>
-            <field name="code">0977</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0978">
-            <field name="name">Aufwandsrückstellungen § 249 II HGB</field>
-            <field name="code">0978</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0979">
-            <field name="name">Rückstellungen für Umweltschutz</field>
-            <field name="code">0979</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3125">
-            <field name="name">Leistungen ausl. UN 19% Vorst., 19% USt</field>
-            <field name="code">3125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1900">
-            <field name="name">Privatentnahmen allgemein TH</field>
-            <field name="code">1900</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8940">
-            <field name="name">Unentgeltl. Zuwend. von Waren 19% USt</field>
-            <field name="code">8940</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8190">
-            <field name="name">Erlöse gemäß § 24 UStG</field>
-            <field name="code">8190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8196">
-            <field name="name">Erlöse Geldspielautomaten 19% USt</field>
-            <field name="code">8196</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8400">
-            <field name="name">Erlöse 19% USt</field>
-            <field name="code">8400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8300">
-            <field name="name">Erlöse 7% USt</field>
-            <field name="code">8300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8947">
-            <field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
-            <field name="code">8947</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8195">
-            <field name="name">Erlöse Kleinunternehmer § 19 UStG</field>
-            <field name="code">8195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8949">
-            <field name="name">Unentgeltl. Zuwend. von Waren ohne USt</field>
-            <field name="code">8949</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0500">
-            <field name="name">Anteile an verbundenen Unternehmen</field>
-            <field name="code">0500</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8741">
-            <field name="name">Gewährte Skonti Leistungen §13b UStG</field>
-            <field name="code">8741</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0505">
-            <field name="name">Ausleihungen an verbundene Unternehmen</field>
-            <field name="code">0505</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0504">
-            <field name="name">Anteile a.herrschender Gesellschaft</field>
-            <field name="code">0504</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1731">
-            <field name="name">Agenturwarenabrechnung</field>
-            <field name="code">1731</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2688">
-            <field name="name">Zinserträge Rückzahlung KSt-Erhöhg. §38</field>
-            <field name="code">2688</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2689">
-            <field name="name">Zinsähnliche Erträge verbundene UN</field>
-            <field name="code">2689</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2680">
-            <field name="name">Zinsähnliche Erträge</field>
-            <field name="code">2680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8922">
-            <field name="name">Verwendung von Gegenst. (Tel) 19% USt</field>
-            <field name="code">8922</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8120">
-            <field name="name">Steuerfreie Umsätze § 4 Nr. 1a UStG</field>
-            <field name="code">8120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0147">
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="code">0147</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0480">
-            <field name="name">Geringwertige Wirtschaftsgüter</field>
-            <field name="code">0480</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0630">
-            <field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
-            <field name="code">0630</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0485">
-            <field name="name">Geringwertige WG Sammelposten</field>
-            <field name="code">0485</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1465">
-            <field name="name">Zweifelhafte Forderungen (g. 1 Jahr)</field>
-            <field name="code">1465</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8955">
-            <field name="name">Umsatzsteuer-Vergütungen</field>
-            <field name="code">8955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8650">
-            <field name="name">Erlöse Zinsen und Diskontspesen</field>
-            <field name="code">8650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7000">
-            <field name="name">Unfertige Erzeugnisse und Leistungen</field>
-            <field name="code">7000</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1990">
-            <field name="name">Privateinlagen TH</field>
-            <field name="code">1990</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4170">
-            <field name="name">Vermögenswirksame Leistungen</field>
-            <field name="code">4170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1626">
-            <field name="name">Verbindl.a.Lieferungen/Leistungen 1-5 J</field>
-            <field name="code">1626</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1625">
-            <field name="name">Verbindl.a.Lieferungen/Leistungen b.1 J</field>
-            <field name="code">1625</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1624">
-            <field name="name">Verbindlichk. Investitionen § 4/3 EStG</field>
-            <field name="code">1624</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4946">
-            <field name="name">Freiwillige Sozialleistungen</field>
-            <field name="code">4946</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1628">
-            <field name="name">Verbindl.a.Lieferungen/Leistungen g.5 J</field>
-            <field name="code">1628</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8935">
-            <field name="name">Unentgeltl. Zuwend. Gegenstände 19% USt</field>
-            <field name="code">8935</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8839">
-            <field name="name">Erlöse Verkauf Finanzanl. z.T. stfrei</field>
-            <field name="code">8839</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8838">
-            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
-            <field name="code">8838</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3960">
-            <field name="name">Bestandsveränd.RHB-Stoffe/bezogene Ware</field>
-            <field name="code">3960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8933">
-            <field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
-            <field name="code">8933</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8837">
-            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
-            <field name="code">8837</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4340">
-            <field name="name">Sonstige Betriebssteuern</field>
-            <field name="code">4340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0570">
-            <field name="name">Genossenschaftsanteile z.lfr.Verbleib</field>
-            <field name="code">0570</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8939">
-            <field name="name">Unentgeltl. Zuwend. Gegenstände ohne USt</field>
-            <field name="code">8939</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8851">
-            <field name="name">Erlöse Verkauf WG des UV §4/3, stfrei</field>
-            <field name="code">8851</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7140">
-            <field name="name">Waren</field>
-            <field name="code">7140</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8917">
-            <field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
-            <field name="code">8917</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0513">
-            <field name="name">Typisch stille Beteiligungen</field>
-            <field name="code">0513</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8400">
-            <field name="name">Erlöse 19% USt</field>
-            <field name="code">8400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8850">
-            <field name="name">Erlöse Verkauf WG des UV §4/3, 19% USt</field>
-            <field name="code">8850</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2345">
-            <field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
-            <field name="code">2345</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0650">
-            <field name="name">Verbindlichkeiten Kreditinstitut(g.5J)</field>
-            <field name="code">0650</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2341">
-            <field name="name">Einstellungen SoPo § 7g Abs.2 EStG n.F.</field>
-            <field name="code">2341</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2340">
-            <field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
-            <field name="code">2340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2670">
-            <field name="name">Diskonterträge</field>
-            <field name="code">2670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1190">
-            <field name="name">LZB-Guthaben</field>
-            <field name="code">1190</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2349">
-            <field name="name">Aufwend. Zuschreibung Rückstellungen</field>
-            <field name="code">2349</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2348">
-            <field name="name">Aufwend. Zuschreibung Verbindlichk.</field>
-            <field name="code">2348</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4880">
-            <field name="name">Abschreibungen auf Umlaufvermögen</field>
-            <field name="code">4880</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1690">
-            <field name="name">Schuldwechsel (größer 5 Jahre)</field>
-            <field name="code">1690</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0890">
-            <field name="name">Gesellschafter-Darlehen (FK)</field>
-            <field name="code">0890</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0710">
-            <field name="name">Verbindlichkeit. gg.verbundene UN(g.5 J)</field>
-            <field name="code">0710</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1756">
-            <field name="name">Lohn/Gehaltsverrechnung §11 f. 4/3 EStG</field>
-            <field name="code">1756</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1755">
-            <field name="name">Lohn- und Gehaltsverrechnungen</field>
-            <field name="code">1755</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1754">
-            <field name="name">Steuerzahlungen an andere EG-Länder</field>
-            <field name="code">1754</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1753">
-            <field name="name">Verbindlichk. Vermögensbildung(g.5J)</field>
-            <field name="code">1753</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0715">
-            <field name="name">Verbindl. gg.UN mit Beteiligungsverh.</field>
-            <field name="code">0715</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0716">
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. b.1J</field>
-            <field name="code">0716</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1750">
-            <field name="name">Verbindlichkeiten a. Vermögensbildung</field>
-            <field name="code">1750</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0020">
-            <field name="name">Gewerbliche Schutzrechte</field>
-            <field name="code">0020</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8160">
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
-            <field name="code">8160</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0027">
-            <field name="name">EDV-Software</field>
-            <field name="code">0027</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0025">
-            <field name="name">Ähnliche Rechte und Werte</field>
-            <field name="code">0025</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4250">
-            <field name="name">Reinigung</field>
-            <field name="code">4250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4885">
-            <field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
-            <field name="code">4885</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0660">
-            <field name="name">TZ-Verbindlichkeit. gg. Kreditinstituten</field>
-            <field name="code">0660</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4500">
-            <field name="name">Fahrzeugkosten</field>
-            <field name="code">4500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0193">
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="code">0193</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8790">
-            <field name="name">Gewährte Rabatte 19% USt</field>
-            <field name="code">8790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3700">
-            <field name="name">Nachlässe</field>
-            <field name="code">3700</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8736">
-            <field name="name">Gewährte Skonti 19% USt</field>
-            <field name="code">8736</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8794">
-            <field name="name">Gewährte Rabatte 16% USt</field>
-            <field name="code">8794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8723">
-            <field name="name">Erlösschmälerungen 16% USt</field>
-            <field name="code">8723</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1880">
-            <field name="name">Unentgeltliche Wertabgaben</field>
-            <field name="code">1880</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2120">
-            <field name="name">Zinsaufwendungen f.lfr.Verbindlichkeit.</field>
-            <field name="code">2120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2125">
-            <field name="name">Zinsen für Gebäude im Betriebsvermögen</field>
-            <field name="code">2125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2127">
-            <field name="name">Renten und dauernde Lasten</field>
-            <field name="code">2127</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2126">
-            <field name="name">Zinsen zur Finanzierung Anlagevermögen</field>
-            <field name="code">2126</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2129">
-            <field name="name">Zinsaufw. für lfr. Verbindlichk.verb.UN</field>
-            <field name="code">2129</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2128">
-            <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
-            <field name="code">2128</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3115">
-            <field name="name">Leistungen ausl. UN 7% Vorsteuer, 7% USt</field>
-            <field name="code">3115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3565">
-            <field name="name">Waren aus USt-Lager 19% Vorst., 19% USt</field>
-            <field name="code">3565</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4660">
-            <field name="name">Reisekosten Arbeitnehmer</field>
-            <field name="code">4660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4662">
-            <field name="name">Reisekosten Arbeitnehmer, n.abz.Anteil</field>
-            <field name="code">4662</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3110">
-            <field name="name">Bauleistungen § 13b 7% Vorsteuer, 7% USt</field>
-            <field name="code">3110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0625">
-            <field name="name">Anleihen konvertibel(größer 5 Jahre)</field>
-            <field name="code">0625</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1579">
-            <field name="name">Abziehbare Vorsteuer § 13b UStG 16%</field>
-            <field name="code">1579</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1578">
-            <field name="name">Abziehbare Vorsteuer § 13b UStG</field>
-            <field name="code">1578</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0620">
-            <field name="name">Anleihen konvertibel(1-5 Jahre)</field>
-            <field name="code">0620</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8727">
-            <field name="name">Erlösschmäl.i.and. EG-Land stpfl. Lief.</field>
-            <field name="code">8727</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0150">
-            <field name="name">Wohnbauten im Bau</field>
-            <field name="code">0150</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1475">
-            <field name="name">Forderungen aus L+L gg. verbund. UN g.1J</field>
-            <field name="code">1475</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1573">
-            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 16%</field>
-            <field name="code">1573</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1572">
-            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
-            <field name="code">1572</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1571">
-            <field name="name">Abziehbare Vorsteuer 7%</field>
-            <field name="code">1571</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1479">
-            <field name="name">WB Forderungen gg. verbundene UN (g.1J)</field>
-            <field name="code">1479</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1577">
-            <field name="name">Abziehbare Vorsteuer § 13b UStG 19%</field>
-            <field name="code">1577</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1576">
-            <field name="name">Abziehbare Vorsteuer 19%</field>
-            <field name="code">1576</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1575">
-            <field name="name">Abziehbare Vorsteuer 16%</field>
-            <field name="code">1575</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0090">
-            <field name="name">Geschäftsbauten</field>
-            <field name="code">0090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2712">
-            <field name="name">Erträge Zuschreibg. Finanzanlagevermögen</field>
-            <field name="code">2712</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1305">
-            <field name="name">Wechsel a. Lieferungen/Leistungen bbf.</field>
-            <field name="code">1305</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2659">
-            <field name="name">Sonst. Zinsen u.ä. Erträge aus verb.UN</field>
-            <field name="code">2659</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2658">
-            <field name="name">Zinserträge § 233a AO, Anlage A KSt</field>
-            <field name="code">2658</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2716">
-            <field name="name">Erträge Zuschreibg. UV z.T. steuerfrei</field>
-            <field name="code">2716</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1301">
-            <field name="name">Wechsel a. Lieferungen/Leistungen b.1 J</field>
-            <field name="code">1301</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1302">
-            <field name="name">Wechsel a. Lieferungen/Leistungen g.1 J</field>
-            <field name="code">1302</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2715">
-            <field name="name">Erträge Zuschreibung Umlaufvermögen</field>
-            <field name="code">2715</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2653">
-            <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG</field>
-            <field name="code">2653</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1450">
-            <field name="name">Forderungen nach § 11 EStG für § 4/3</field>
-            <field name="code">1450</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2650">
-            <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
-            <field name="code">2650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2657">
-            <field name="name">Zinserträge § 233a AO</field>
-            <field name="code">2657</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2656">
-            <field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
-            <field name="code">2656</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2655">
-            <field name="name">Erträge a.Beteilig. UV z.T. steuerfrei</field>
-            <field name="code">2655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2654">
-            <field name="name">Erträge Wertpapiere/Ausleihungen UV</field>
-            <field name="code">2654</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4228">
-            <field name="name">Miet- und Pachtnebenkosten</field>
-            <field name="code">4228</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4229">
-            <field name="name">Vergütung Mituntern. Pacht WG § 15 EStG</field>
-            <field name="code">4229</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4220">
-            <field name="name">Pacht, unbewegliche Wirtschaftsgüter</field>
-            <field name="code">4220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8540">
-            <field name="name">Erlöse Leergut</field>
-            <field name="code">8540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8919">
-            <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
-            <field name="code">8919</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1830">
-            <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
-            <field name="code">1830</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8610">
-            <field name="name">Verrechnete sonstige Sachbezüge</field>
-            <field name="code">8610</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3794">
-            <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
-            <field name="code">3794</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4380">
-            <field name="name">Beiträge</field>
-            <field name="code">4380</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3790">
-            <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
-            <field name="code">3790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2406">
-            <field name="name">Forderungsverluste 19% USt</field>
-            <field name="code">2406</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2407">
-            <field name="name">Forderungsverluste 15% USt</field>
-            <field name="code">2407</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2404">
-            <field name="name">Forderungsverlust EG-Lieferung 16% USt</field>
-            <field name="code">2404</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1372">
-            <field name="name">Wirtschaftsgüter Umlaufverm. § 4/3 EStG</field>
-            <field name="code">1372</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2402">
-            <field name="name">Forder.verlust aus stfr. EG-Lieferungen</field>
-            <field name="code">2402</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2403">
-            <field name="name">Forderungsverluste EG-Lieferungen 7%</field>
-            <field name="code">2403</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2400">
-            <field name="name">Forderungsverluste</field>
-            <field name="code">2400</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2401">
-            <field name="name">Forderungsverluste 7% USt</field>
-            <field name="code">2401</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4862">
-            <field name="name">Abschreibung Sammelposten GWG</field>
-            <field name="code">4862</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4860">
-            <field name="name">Abschreibungen auf aktivierte GWG</field>
-            <field name="code">4860</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4230">
-            <field name="name">Heizung</field>
-            <field name="code">4230</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2010">
-            <field name="name">Betriebsfremde Aufwendungen</field>
-            <field name="code">2010</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2408">
-            <field name="name">Forderungsverluste EG-Lieferung 19% USt</field>
-            <field name="code">2408</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2409">
-            <field name="name">Forderungsverluste EG-Lieferung 15% USt</field>
-            <field name="code">2409</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3830">
-            <field name="name">Leergut</field>
-            <field name="code">3830</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1759">
-            <field name="name">Voraus.Beitrag ggb. Sozialversich.träger</field>
-            <field name="code">1759</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1701">
-            <field name="name">Sonstige Verbindlichkeiten (bis 1 J)</field>
-            <field name="code">1701</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8807">
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
-            <field name="code">8807</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1344">
-            <field name="name">Anteile a.herrschender Gesellschaft</field>
-            <field name="code">1344</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4595">
-            <field name="name">Fremdfahrzeugkosten</field>
-            <field name="code">4595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4730">
-            <field name="name">Ausgangsfrachten</field>
-            <field name="code">4730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1345">
-            <field name="name">Eigene Anteile</field>
-            <field name="code">1345</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8330">
-            <field name="name">Erlöse EG-Lieferungen 16% USt</field>
-            <field name="code">8330</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1630">
-            <field name="name">Verbindl. aus L+L gg. verbundenen UN</field>
-            <field name="code">1630</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1950">
-            <field name="name">Außergewöhnliche Belastungen TH</field>
-            <field name="code">1950</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1704">
-            <field name="name">Sonst. Verbindlichkeiten nach §11 EStG</field>
-            <field name="code">1704</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8338">
-            <field name="name">Nicht steuerbare Umsätze Drittland</field>
-            <field name="code">8338</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4679">
-            <field name="name">Fahrten Wohnung/Betrieb, n.abz. Anteil</field>
-            <field name="code">4679</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0540">
-            <field name="name">Sonstige Ausleihungen</field>
-            <field name="code">0540</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4870">
-            <field name="name">Abschreibungen auf Finanzanlagen</field>
-            <field name="code">4870</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0530">
-            <field name="name">Wertpapiere mit Gewinnbeteil.ansprüch.</field>
-            <field name="code">0530</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4139">
-            <field name="name">Ausgleichsabgabe SchwerbehindertenG</field>
-            <field name="code">4139</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3560">
-            <field name="name">Waren aus USt-Lager 7% Vorsteuer, 7% USt</field>
-            <field name="code">3560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8520">
-            <field name="name">Erlöse Abfallverwertung</field>
-            <field name="code">8520</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2318">
-            <field name="name">Abgang Finanzanlagen z.T. stfrei, RBW</field>
-            <field name="code">2318</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0760">
-            <field name="name">Darlehen typ. stiller Gesellschafter</field>
-            <field name="code">0760</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4130">
-            <field name="name">Gesetzliche Sozialaufwendungen</field>
-            <field name="code">4130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0430">
-            <field name="name">Ladeneinrichtung</field>
-            <field name="code">0430</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1752">
-            <field name="name">Verbindlichk. Vermögensbildung(1-5J)</field>
-            <field name="code">1752</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2316">
-            <field name="name">Abgänge immat. Vermögensgegenst. RBW (Gewinn)</field>
-            <field name="code">2316</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1751">
-            <field name="name">Verbindlichk. Vermögensbildung(b.1J)</field>
-            <field name="code">1751</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2317">
-            <field name="name">Abgänge Finanzanlagen Restbuchwert (Gewinn)</field>
-            <field name="code">2317</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8970">
-            <field name="name">Bestandsveränderung unfertige Leistung</field>
-            <field name="code">8970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4678">
-            <field name="name">Fahrten Wohnung/Betrieb, abz. Anteil</field>
-            <field name="code">4678</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8975">
-            <field name="name">Bestandsveränderung Bauaufträge</field>
-            <field name="code">8975</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8977">
-            <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
-            <field name="code">8977</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4900">
-            <field name="name">Sonstige betriebliche Aufwendungen</field>
-            <field name="code">4900</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8764">
-            <field name="name">Gewährte Boni 16% USt</field>
-            <field name="code">8764</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1481">
-            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.b1J</field>
-            <field name="code">1481</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1480">
-            <field name="name">Forderg. L+L gg.UN m. Beteiligungsverh.</field>
-            <field name="code">1480</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1485">
-            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.g1J</field>
-            <field name="code">1485</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1489">
-            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. g.1J</field>
-            <field name="code">1489</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1488">
-            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. b.1J</field>
-            <field name="code">1488</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0699">
-            <field name="name">Gegenkonto bei Aufteilung Kto 0690-98</field>
-            <field name="code">0699</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3300">
-            <field name="name">Wareneingang 7% Vorsteuer</field>
-            <field name="code">3300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2309">
-            <field name="name">Sonstige Aufwendungen unregelmäßig</field>
-            <field name="code">2309</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1711">
-            <field name="name">Erhaltene Anzahlungen 7% USt</field>
-            <field name="code">1711</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1710">
-            <field name="name">Erhaltene Anzahlungen</field>
-            <field name="code">1710</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1717">
-            <field name="name">Erhaltene Anzahlungen 16% USt</field>
-            <field name="code">1717</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0320">
-            <field name="name">PKW</field>
-            <field name="code">0320</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2300">
-            <field name="name">Sonstige Aufwendungen</field>
-            <field name="code">2300</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1719">
-            <field name="name">Erhaltene Anzahlungen (bis 1 Jahr)</field>
-            <field name="code">1719</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1718">
-            <field name="name">Erhaltene Anzahlungen 19% USt</field>
-            <field name="code">1718</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2307">
-            <field name="name">Sonst.Aufwendungen, betriebsfr.u.regelm.</field>
-            <field name="code">2307</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0990">
-            <field name="name">Passive Rechnungsabgrenzung</field>
-            <field name="code">0990</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1659">
-            <field name="name">Gegenkonto bei Aufteilung Kreditoren</field>
-            <field name="code">1659</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0996">
-            <field name="name">Pauschalwertberichtigung Forderg./b.1J</field>
-            <field name="code">0996</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0997">
-            <field name="name">Pauschalwertberichtigung Forderg./g.1J</field>
-            <field name="code">0997</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1650">
-            <field name="name">Verbindl. aus L+L gg. Gesellschaftern</field>
-            <field name="code">1650</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1651">
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. b. 1J</field>
-            <field name="code">1651</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0440">
-            <field name="name">Werkzeuge</field>
-            <field name="code">0440</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2520">
-            <field name="name">Periodenfremde Erträge</field>
-            <field name="code">2520</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1655">
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. 1-5 J</field>
-            <field name="code">1655</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2289">
-            <field name="name">Auflösung Rückstellung s. Steuern</field>
-            <field name="code">2289</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0260">
-            <field name="name">Transportanlagen und Ähnliches</field>
-            <field name="code">0260</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3660">
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="code">3660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3748">
-            <field name="name">Erhalt. Skonti EG-Erwerb 19% Vorst/USt</field>
-            <field name="code">3748</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1631">
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN b. 1J</field>
-            <field name="code">1631</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2280">
-            <field name="name">GewSt-Nachzahlung Vorjahre</field>
-            <field name="code">2280</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2281">
-            <field name="name">GewSt-Nachzahlung/-Erstattung VJ §4/5b</field>
-            <field name="code">2281</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2282">
-            <field name="name">GewSt-Erstattung Vorjahre</field>
-            <field name="code">2282</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2283">
-            <field name="name">Auflösung GewSt-Rückstellg. § 4/5b</field>
-            <field name="code">2283</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2284">
-            <field name="name">Auflösung Gewerbesteuerrückstellung</field>
-            <field name="code">2284</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2285">
-            <field name="name">Steuernachzahlg. VJ sonstige Steuern</field>
-            <field name="code">2285</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8200">
-            <field name="name">Erlöse</field>
-            <field name="code">8200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2287">
-            <field name="name">Erstattung VJ für sonstige Steuern</field>
-            <field name="code">2287</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3153">
-            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/m.USt</field>
-            <field name="code">3153</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3152">
-            <field name="name">Erh. Skonti Leistg. § 13b 16% Vorst/USt</field>
-            <field name="code">3152</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3151">
-            <field name="name">Erh. Skonti Leistg. § 13b 19% Vorst/USt</field>
-            <field name="code">3151</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3150">
-            <field name="name">Erhaltene Skonti Leistungen §13b UStG</field>
-            <field name="code">3150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3155">
-            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/16%USt</field>
-            <field name="code">3155</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3154">
-            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/19%USt</field>
-            <field name="code">3154</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4540">
-            <field name="name">Kfz-Reparaturen</field>
-            <field name="code">4540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4976">
-            <field name="name">Aufw. Veräuß. Ant. KapG z.T. nicht abz.</field>
-            <field name="code">4976</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2510">
-            <field name="name">Betriebsfremde Erträge</field>
-            <field name="code">2510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2652">
-            <field name="name">Stfr. Aufzinsung Körperschaftsteuerguth.</field>
-            <field name="code">2652</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4970">
-            <field name="name">Nebenkosten des Geldverkehrs</field>
-            <field name="code">4970</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0420">
-            <field name="name">Büroeinrichtung</field>
-            <field name="code">0420</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4822">
-            <field name="name">Abschreibung immaterielle VermG</field>
-            <field name="code">4822</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8729">
-            <field name="name">Erlösschmälerung EG-Lieferung 16% USt</field>
-            <field name="code">8729</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0210">
-            <field name="name">Maschinen</field>
-            <field name="code">0210</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0199">
-            <field name="name">Anzahlungen a. Wohnbauten a. fremd. Gr.</field>
-            <field name="code">0199</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2149">
-            <field name="name">Zinsähnliche Aufwendungen an verb.UN</field>
-            <field name="code">2149</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0740">
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern 1-5J</field>
-            <field name="code">0740</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0192">
-            <field name="name">Außenanlagen</field>
-            <field name="code">0192</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0661">
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,b.1 J</field>
-            <field name="code">0661</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0190">
-            <field name="name">Wohnbauten</field>
-            <field name="code">0190</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0191">
-            <field name="name">Garagen</field>
-            <field name="code">0191</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8725">
-            <field name="name">Erlösschmälerung EG-Lieferung 7% USt</field>
-            <field name="code">8725</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8724">
-            <field name="name">Erlösschmälerung EG-Lieferung steuerfrei</field>
-            <field name="code">8724</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0194">
-            <field name="name">Einrichtungen für Wohnbauten</field>
-            <field name="code">0194</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0195">
-            <field name="name">Wohnbauten im Bau</field>
-            <field name="code">0195</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1348">
-            <field name="name">Sonstige Wertpapiere</field>
-            <field name="code">1348</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1349">
-            <field name="name">Wertpapieranlagen kurzfr. Disposition</field>
-            <field name="code">1349</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1220">
-            <field name="name">Bank 2</field>
-            <field name="code">1220</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1340">
-            <field name="name">Anteile an verbundenen Unternehmen</field>
-            <field name="code">1340</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4180">
-            <field name="name">Bedienungsgelder</field>
-            <field name="code">4180</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2714">
-            <field name="name">Erträge Zuschreibg. anderes AV z.T. stfr</field>
-            <field name="code">2714</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2451">
-            <field name="name">Einstellung in die EWB zu Forderungen</field>
-            <field name="code">2451</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2450">
-            <field name="name">Einstellung in die PWB zu Forderungen</field>
-            <field name="code">2450</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4948">
-            <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
-            <field name="code">4948</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8700">
-            <field name="name">Erlösschmälerungen</field>
-            <field name="code">8700</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3770">
-            <field name="name">Erhaltene Rabatte</field>
-            <field name="code">3770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4980">
-            <field name="name">Betriebsbedarf</field>
-            <field name="code">4980</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1870">
-            <field name="name">Grundstücksertrag</field>
-            <field name="code">1870</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8110">
-            <field name="name">Sonstige steuerfr. Umsätze Inland</field>
-            <field name="code">8110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1879">
-            <field name="name">Grundstücksertrag</field>
-            <field name="code">1879</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4945">
-            <field name="name">Fortbildungskosten</field>
-            <field name="code">4945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1502">
-            <field name="name">Sonstige Vermögensgegenstände (g.1 J)</field>
-            <field name="code">1502</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3200">
-            <field name="name">Wareneingang</field>
-            <field name="code">3200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4940">
-            <field name="name">Zeitschriften, Bücher</field>
-            <field name="code">4940</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1503">
-            <field name="name">Forderungen gg. Geschäftsf.(b.1J)</field>
-            <field name="code">1503</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4826">
-            <field name="name">Apl. Abschreibungen immaterielle VermG</field>
-            <field name="code">4826</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4824">
-            <field name="name">Abschr. Geschäfts- oder Firmenwert</field>
-            <field name="code">4824</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4530">
-            <field name="name">Laufende Kfz-Betriebskosten</field>
-            <field name="code">4530</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1645">
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J</field>
-            <field name="code">1645</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4820">
-            <field name="name">Abschreibung Ingangsetzung, Erweiterung</field>
-            <field name="code">4820</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2118">
-            <field name="name">Zinsen auf Kontokorrentkonten</field>
-            <field name="code">2118</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2119">
-            <field name="name">Zinsaufwend. f.kfr. Verb.an verbund. UN</field>
-            <field name="code">2119</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1500">
-            <field name="name">Sonstige Vermögensgegenstände</field>
-            <field name="code">1500</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0065">
-            <field name="name">Unbebaute Grundstücke</field>
-            <field name="code">0065</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1506">
-            <field name="name">Forderungen gg. Aufsichtsratsm. (g.1 J)</field>
-            <field name="code">1506</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1507">
-            <field name="name">Forderungen gg. Gesellschafter (b.1J)</field>
-            <field name="code">1507</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1504">
-            <field name="name">Forderungen gg. Geschäftsf.(g.1J)</field>
-            <field name="code">1504</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1505">
-            <field name="name">Forderungen gg. Aufsichtsratsm. (b.1 J)</field>
-            <field name="code">1505</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2110">
-            <field name="name">Zinsaufwendungen f.kfr.Verbindlichkeit.</field>
-            <field name="code">2110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8611">
-            <field name="name">Verrechn. sonstige Sachbezüge 19% USt</field>
-            <field name="code">8611</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1508">
-            <field name="name">Forderungen gg. Gesellschafter (g.1J)</field>
-            <field name="code">1508</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2113">
-            <field name="name">Nicht abzugsf. Schuldzinsen § 4/4a</field>
-            <field name="code">2113</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2115">
-            <field name="name">Zinsen und ähnliche Aufw. z.T. nicht abz.</field>
-            <field name="code">2115</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2116">
-            <field name="name">Zinsen, Aufwendg. verb. UN z.T. n.abz.</field>
-            <field name="code">2116</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8591">
-            <field name="name">Sachbezüge 7% USt</field>
-            <field name="code">8591</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1110">
-            <field name="name">Postbank 1</field>
-            <field name="code">1110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2620">
-            <field name="name">Erträge Wertpapiere/Ausleihungen FAV</field>
-            <field name="code">2620</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2626">
-            <field name="name">Erträge a.Beteilig. verb.UN z.T. stfrei</field>
-            <field name="code">2626</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0060">
-            <field name="name">Grundstücke, grundstücksgl. Rechte</field>
-            <field name="code">0060</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2625">
-            <field name="name">Erträge a.Beteilig. FAV z.T. steuerfrei</field>
-            <field name="code">2625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8310">
-            <field name="name">Erlöse EG-Lieferungen 7% USt</field>
-            <field name="code">8310</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0963">
-            <field name="name">Körperschaftsteuerrückstellung</field>
-            <field name="code">0963</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8575">
-            <field name="name">Provision, sonst.Erträge stfrei §4 Nr.5</field>
-            <field name="code">8575</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8576">
-            <field name="name">Provision, sonstige Erträge 7% USt</field>
-            <field name="code">8576</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8570">
-            <field name="name">Provision, sonstige Erträge</field>
-            <field name="code">8570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0966">
-            <field name="name">Rückstellungen für Aufbewahrungspflicht</field>
-            <field name="code">0966</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0965">
-            <field name="name">Rückstellungen für Personalkosten</field>
-            <field name="code">0965</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1910">
-            <field name="name">Privatsteuern TH</field>
-            <field name="code">1910</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0969">
-            <field name="name">Rückstellungen für latente Steuern</field>
-            <field name="code">0969</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8579">
-            <field name="name">Provision, sonstige Erträge 19% USt</field>
-            <field name="code">8579</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4655">
-            <field name="name">Nicht abzugsfähige Betriebsausgaben</field>
-            <field name="code">4655</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8595">
-            <field name="name">Sachbezüge 19% USt</field>
-            <field name="code">8595</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1773">
-            <field name="name">Umsatzsteuer aus EG-Erwerb 16%</field>
-            <field name="code">1773</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3440">
-            <field name="name">EG-Erw. Nfz o.UStID 19% Vorsteuer/USt</field>
-            <field name="code">3440</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4985">
-            <field name="name">Werkzeuge und Kleingeräte</field>
-            <field name="code">4985</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4664">
-            <field name="name">Reisekosten AN Verpfleg.mehraufwand</field>
-            <field name="code">4664</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2020">
-            <field name="name">Periodenfremde Aufwendungen</field>
-            <field name="code">2020</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8590">
-            <field name="name">Verrechnete sonstige Sachbezüge</field>
-            <field name="code">8590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2750">
-            <field name="name">Grundstückserträge</field>
-            <field name="code">2750</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4666">
-            <field name="name">Reisekosten AN Übernachtungsaufwand</field>
-            <field name="code">4666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4650">
-            <field name="name">Bewirtungskosten</field>
-            <field name="code">4650</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2405">
-            <field name="name">Forderungsverluste 16% USt</field>
-            <field name="code">2405</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0499">
-            <field name="name">Anzahlung Betriebs- u. Gesch.ausstattung</field>
-            <field name="code">0499</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0498">
-            <field name="name">Betriebs- u. Gesch.ausstattung im Bau</field>
-            <field name="code">0498</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0490">
-            <field name="name">Sonstige Betriebs-u.Gesch.ausstattung</field>
-            <field name="code">0490</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3746">
-            <field name="name">Erhalt. Skonti EG-Erwerb 7% Vorst/USt</field>
-            <field name="code">3746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4590">
-            <field name="name">Kfz-Kosten betriebl.Nutzung Kfz im PV</field>
-            <field name="code">4590</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4760">
-            <field name="name">Verkaufsprovisionen</field>
-            <field name="code">4760</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4910">
-            <field name="name">Porto</field>
-            <field name="code">4910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0799">
-            <field name="name">Gegenkonto bei Aufteilung Kto 0790-98</field>
-            <field name="code">0799</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1970">
-            <field name="name">Grundstücksertrag TH</field>
-            <field name="code">1970</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4199">
-            <field name="name">Pauschale Steuer für Aushilfen</field>
-            <field name="code">4199</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0400">
-            <field name="name">Betriebsausstattung</field>
-            <field name="code">0400</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4165">
-            <field name="name">Aufwendungen für Altersversorgung</field>
-            <field name="code">4165</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4160">
-            <field name="name">Versorgungskassen</field>
-            <field name="code">4160</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1960">
-            <field name="name">Grundstücksaufwand TH</field>
-            <field name="code">1960</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1470">
-            <field name="name">Forderungen aus L+L gg. verbundenen UN</field>
-            <field name="code">1470</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1610">
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
-            <field name="code">1610</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4168">
-            <field name="name">Aufw. Altersversorg. Mituntern. §15 EStG</field>
-            <field name="code">4168</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3970">
-            <field name="name">Bestand Roh-,Hilfs- und Betriebsstoffe</field>
-            <field name="code">3970</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8925">
-            <field name="name">Unentgeltl. Erbringung Leist. 19% USt</field>
-            <field name="code">8925</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1471">
-            <field name="name">Forderungen aus L+L gg. verbund. UN b.1J</field>
-            <field name="code">1471</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4152">
-            <field name="name">Sachzuwendungen und Dienstleistg. an AN</field>
-            <field name="code">4152</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8921">
-            <field name="name">Verwendung von Gegenst. (Kfz) 19% USt</field>
-            <field name="code">8921</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8920">
-            <field name="name">Verwendung von Gegenständen 19% USt</field>
-            <field name="code">8920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8929">
-            <field name="name">Unentgeltl. Erbringung Leist. ohne USt</field>
-            <field name="code">8929</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8760">
-            <field name="name">Gewährte Boni 19% USt</field>
-            <field name="code">8760</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8648">
-            <field name="name">Sonst. Erlöse betr. und regelmäßig 16%</field>
-            <field name="code">8648</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8140">
-            <field name="name">Steuerfreie Umsätze Offshore usw.</field>
-            <field name="code">8140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0380">
-            <field name="name">Sonstige Transportmittel</field>
-            <field name="code">0380</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0220">
-            <field name="name">Maschinengebundene Werkzeuge</field>
-            <field name="code">0220</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8915">
-            <field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
-            <field name="code">8915</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8818">
-            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
-            <field name="code">8818</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7100">
-            <field name="name">Fertige Erzeugnisse und Waren</field>
-            <field name="code">7100</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4128">
-            <field name="name">Vergütg. angestellte Mituntern. §15 EStG</field>
-            <field name="code">4128</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1558">
-            <field name="name">Nachträgl. abz. Vorsteuer, unbewegl. WG</field>
-            <field name="code">1558</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1501">
-            <field name="name">Sonstige Vermögensgegenstände (b.1 J)</field>
-            <field name="code">1501</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1478">
-            <field name="name">WB Forderungen gg. verbundene UN (b.1J)</field>
-            <field name="code">1478</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8574">
-            <field name="name">Provision, sonst.Erträge stfrei §4Nr8ff</field>
-            <field name="code">8574</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1570">
-            <field name="name">Abziehbare Vorsteuer</field>
-            <field name="code">1570</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4710">
-            <field name="name">Verpackungsmaterial</field>
-            <field name="code">4710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3745">
-            <field name="name">Erhaltene Skonti EG-Erwerb</field>
-            <field name="code">3745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8769">
-            <field name="name">Gewährte Boni</field>
-            <field name="code">8769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1680">
-            <field name="name">Schuldwechsel (1-5 Jahre)</field>
-            <field name="code">1680</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1768">
-            <field name="name">USt im anderen EG-Land s.Leist./Werkl.</field>
-            <field name="code">1768</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1769">
-            <field name="name">Umsatzsteuer nach § 13a UStG</field>
-            <field name="code">1769</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8640">
-            <field name="name">Sonst. Erlöse betr. und regelmäßig 19%</field>
-            <field name="code">8640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1762">
-            <field name="name">USt nicht fällig, EG-Lieferungen</field>
-            <field name="code">1762</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1763">
-            <field name="name">USt nicht fällig, EG-Lieferungen 16%</field>
-            <field name="code">1763</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1760">
-            <field name="name">Umsatzsteuer nicht fällig</field>
-            <field name="code">1760</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0700">
-            <field name="name">Verbindlichk.gegenüber verbundenen UN</field>
-            <field name="code">0700</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1766">
-            <field name="name">Umsatzsteuer nicht fällig 19%</field>
-            <field name="code">1766</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1767">
-            <field name="name">USt im anderen EG-Land stpfl.Lieferung</field>
-            <field name="code">1767</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1764">
-            <field name="name">USt nicht fällig, EG-Lieferungen 19%</field>
-            <field name="code">1764</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1765">
-            <field name="name">Umsatzsteuer nicht fällig 16%</field>
-            <field name="code">1765</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4301">
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="code">4301</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4289">
-            <field name="name">Aufwendung. Arbeitszimmer n.abz. Anteil</field>
-            <field name="code">4289</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0039">
-            <field name="name">Anzahlungen immaterielle VermG</field>
-            <field name="code">0039</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0038">
-            <field name="name">Anzahlungen auf Geschäfts-, Firmenwert</field>
-            <field name="code">0038</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2713">
-            <field name="name">Erträge Zuschreibg. FAV z.T. steuerfrei</field>
-            <field name="code">2713</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0035">
-            <field name="name">Geschäfts- oder Firmenwert</field>
-            <field name="code">0035</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8625">
-            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfr.</field>
-            <field name="code">8625</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0030">
-            <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
-            <field name="code">0030</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8150">
-            <field name="name">Steuerfreie Umsätze § 4 Nr. 2-7 UStG</field>
-            <field name="code">8150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4570">
-            <field name="name">Mietleasing Kfz</field>
-            <field name="code">4570</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2711">
-            <field name="name">Erträge Zuschreibg. immat. Anlagevermög.</field>
-            <field name="code">2711</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8808">
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
-            <field name="code">8808</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1300">
-            <field name="name">Wechsel aus Lieferung und Leistung</field>
-            <field name="code">1300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8780">
-            <field name="name">Gewährte Rabatte 7% USt</field>
-            <field name="code">8780</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3552">
-            <field name="name">Erwerb 1. Abnehmer im Dreiecksgeschäft</field>
-            <field name="code">3552</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4909">
-            <field name="name">Fremdleistungen und Fremdarbeiten</field>
-            <field name="code">4909</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1547">
-            <field name="name">Forderungen aus Verbrauchsteuern</field>
-            <field name="code">1547</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1545">
-            <field name="name">USt-Forderungen</field>
-            <field name="code">1545</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
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-            <field name="code">8710</field>
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-            <field name="code">0145</field>
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-            <field name="code">0146</field>
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-            <field name="code">2709</field>
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-            <field name="reconcile" eval="True"/>
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-            <field name="code">1310</field>
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-            <field name="code">2705</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="code">2707</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="code">2700</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Abschreibungen auf Umlaufvermögen</field>
-            <field name="code">4886</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
-            <field name="code">4887</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Zuwendg. an Stiftg. kirchl./rel./gemein.</field>
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-            <field name="reconcile" eval="False"/>
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-            <field name="code">1020</field>
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-            <field name="code">4875</field>
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-            <field name="code">2649</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="code">0616</field>
-            <field name="reconcile" eval="True"/>
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-            <field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
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-            <field name="reconcile" eval="False"/>
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-            <field name="code">0640</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
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-            <field name="name">Abschr.Verl.Ant.Mituntern.sch.§8 GewStG</field>
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-            <field name="code">1380</field>
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-            <field name="code">8516</field>
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-            <field name="code">4700</field>
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-            <field name="name">Ausleih. an UN mit Beteiligungsverh.</field>
-            <field name="code">0520</field>
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-            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfrei</field>
-            <field name="code">8609</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8510">
-            <field name="name">Provisionsumsätze</field>
-            <field name="code">8510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0525">
-            <field name="name">Wertpapiere des Anlagevermögens</field>
-            <field name="code">0525</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0910">
-            <field name="name">Verlustausgleich (EK)</field>
-            <field name="code">0910</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4120">
-            <field name="name">Gehälter</field>
-            <field name="code">4120</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4127">
-            <field name="name">Geschäftsführergehälter</field>
-            <field name="code">4127</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4126">
-            <field name="name">Tantiemen</field>
-            <field name="code">4126</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4125">
-            <field name="name">Ehegattengehalt</field>
-            <field name="code">4125</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4124">
-            <field name="name">Geschäftsführergehälter GmbH-Gesells.</field>
-            <field name="code">4124</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2666">
-            <field name="name">Erträge Bewertung Finanzmittelfonds</field>
-            <field name="code">2666</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2660">
-            <field name="name">Erträge aus Kursdifferenzen</field>
-            <field name="code">2660</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0159">
-            <field name="name">Anzahlg. auf Wohnbauten a.eig.Grundst</field>
-            <field name="code">0159</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0880">
-            <field name="name">Variables Kapital (EK)</field>
-            <field name="code">0880</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8960">
-            <field name="name">Bestandsveränd.unfertige Erzeugnisse</field>
-            <field name="code">8960</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1775">
-            <field name="name">Umsatzsteuer 16%</field>
-            <field name="code">1775</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4882">
-            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
-            <field name="code">4882</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1776">
-            <field name="name">Umsatzsteuer 19%</field>
-            <field name="code">1776</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8518">
-            <field name="name">Provisionsumsätze 16% USt</field>
-            <field name="code">8518</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0764">
-            <field name="name">Darlehen typ. stiller Gesellsch.(1-5J)</field>
-            <field name="code">0764</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1771">
-            <field name="name">Umsatzsteuer 7%</field>
-            <field name="code">1771</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1567">
-            <field name="name">Aufzuteil. Vorsteuer §§ 13a/13b UStG</field>
-            <field name="code">1567</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1746">
-            <field name="name">Verbindlichk. a.Einbehaltung (KapESt)</field>
-            <field name="code">1746</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1770">
-            <field name="name">Umsatzsteuer</field>
-            <field name="code">1770</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0299">
-            <field name="name">Anzahlungen auf technische Anlagen</field>
-            <field name="code">0299</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1641">
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. b.1J</field>
-            <field name="code">1641</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1640">
-            <field name="name">Verbindl.aus L+L gg.UN m.Beteiligg.verh.</field>
-            <field name="code">1640</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4750">
-            <field name="name">Transportversicherungen</field>
-            <field name="code">4750</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0290">
-            <field name="name">Technische Anlagen und Maschinen im Bau</field>
-            <field name="code">0290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0731">
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern b.1J</field>
-            <field name="code">0731</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1722">
-            <field name="name">Erhaltene Anzahlungen</field>
-            <field name="code">1722</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1648">
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. g.5J</field>
-            <field name="code">1648</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1720">
-            <field name="name">Erhaltene Anzahlungen (1-5 Jahre)</field>
-            <field name="code">1720</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1721">
-            <field name="name">Erhaltene Anzahlungen (g. 5 Jahre)</field>
-            <field name="code">1721</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8817">
-            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
-            <field name="code">8817</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0595">
-            <field name="name">LV-Rückdeckungsansprüche z.lfr.Verbl.</field>
-            <field name="code">0595</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0590">
-            <field name="name">Ausleihungen an nahe stehende Personen</field>
-            <field name="code">0590</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0985">
-            <field name="name">Aufwand Umsatzsteuer auf Anzahlungen</field>
-            <field name="code">0985</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0984">
-            <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
-            <field name="code">0984</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0986">
-            <field name="name">Damnum/Disagio</field>
-            <field name="code">0986</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0980">
-            <field name="name">Aktive Rechnungsabgrenzung</field>
-            <field name="code">0980</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0983">
-            <field name="name">Abgrenzung aktive latente Steuern</field>
-            <field name="code">0983</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0450">
-            <field name="name">Einbauten</field>
-            <field name="code">0450</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0178">
-            <field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
-            <field name="code">0178</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0179">
-            <field name="name">Andere Bauten</field>
-            <field name="code">0179</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8100">
-            <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff UStG</field>
-            <field name="code">8100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8748">
-            <field name="name">Gewährte Skonti EG-Lieferung 19% USt</field>
-            <field name="code">8748</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0170">
-            <field name="name">Fabrikbauten</field>
-            <field name="code">0170</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3750">
-            <field name="name">Erhaltene Boni 7% Vorsteuer</field>
-            <field name="code">3750</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8745">
-            <field name="name">Gewährte Skonti stpfl. EG-Lieferung</field>
-            <field name="code">8745</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8743">
-            <field name="name">Gewährte Skonti stfr. EG-Lieferung</field>
-            <field name="code">8743</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0175">
-            <field name="name">Garagen</field>
-            <field name="code">0175</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0176">
-            <field name="name">Außenanlagen</field>
-            <field name="code">0176</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0177">
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="code">0177</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4632">
-            <field name="name">Pausch. Abgaben für Zuwendungen abzugsf.</field>
-            <field name="code">4632</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4631">
-            <field name="name">Zuwendungen an Dritte abzugsfähig</field>
-            <field name="code">4631</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4630">
-            <field name="name">Geschenke abzugsfähig</field>
-            <field name="code">4630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4637">
-            <field name="name">Pausch. Abgaben für Zuwendungen n. abz.</field>
-            <field name="code">4637</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3000">
-            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="code">3000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4635">
-            <field name="name">Geschenke nicht abzugsfähig</field>
-            <field name="code">4635</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4638">
-            <field name="name">Geschenke ausschl.betrieblich genutzt</field>
-            <field name="code">4638</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2200">
-            <field name="name">Körperschaftsteuer</field>
-            <field name="code">2200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1371">
-            <field name="name">Gewinnermittlung §4/3 nicht ergebnisw.</field>
-            <field name="code">1371</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1588">
-            <field name="name">Einfuhr-Umsatzsteuer</field>
-            <field name="code">1588</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2203">
-            <field name="name">Körperschaftsteuer für Vorjahre</field>
-            <field name="code">2203</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2204">
-            <field name="name">Körperschaftsteuererstattung Vorjahre</field>
-            <field name="code">2204</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0180">
-            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
-            <field name="code">0180</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2206">
-            <field name="name">Körperschaftsteuer-Erhöhung § 38 Abs. 5</field>
-            <field name="code">2206</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1370">
-            <field name="name">Gewinnermittlung §4/3 ergebniswirksam</field>
-            <field name="code">1370</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2208">
-            <field name="name">Solidaritätszuschlag</field>
-            <field name="code">2208</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2209">
-            <field name="name">Solidaritätszuschlag für Vorjahre</field>
-            <field name="code">2209</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1580">
-            <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
-            <field name="code">1580</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1581">
-            <field name="name">Auflösung Vorsteuer Vorjahr § 4/3 EStG</field>
-            <field name="code">1581</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0189">
-            <field name="name">Anzahlg. auf Bauten fremd. Grundstücken</field>
-            <field name="code">0189</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1587">
-            <field name="name">Vorsteuer allgem. Durchschnittssätze</field>
-            <field name="code">1587</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1584">
-            <field name="name">Vorsteuer EG-Erwerb neue Kfz ohne UStID</field>
-            <field name="code">1584</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1585">
-            <field name="name">Abziehbare Vorsteuer § 13a UStG</field>
-            <field name="code">1585</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0770">
-            <field name="name">Darlehen atyp. stiller Gesellschafter</field>
-            <field name="code">0770</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0771">
-            <field name="name">Darlehen atyp. stiller Gesellsch.(b.1J)</field>
-            <field name="code">0771</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0777">
-            <field name="name">Darlehen atyp. stiller Gesellsch.(g.5J)</field>
-            <field name="code">0777</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0774">
-            <field name="name">Darlehen atyp. stiller Gesellsch.(1-5J)</field>
-            <field name="code">0774</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2150">
-            <field name="name">Aufwendungen aus Kursdifferenzen</field>
-            <field name="code">2150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0670">
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,1-5 J</field>
-            <field name="code">0670</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8105">
-            <field name="name">Stfr. Umsätze aus V. § 4 Nr. 12 UStG</field>
-            <field name="code">8105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0350">
-            <field name="name">LKW</field>
-            <field name="code">0350</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1210">
-            <field name="name">Bank 1</field>
-            <field name="code">1210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4270">
-            <field name="name">Abgaben betrieblich genutzt. Grundbesitz</field>
-            <field name="code">4270</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0001">
-            <field name="name">Ingangsetzungs- und Erweiterungsaufwand</field>
-            <field name="code">0001</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1352">
-            <field name="name">Genossenschaftsanteile z.kfr.Verbleib</field>
-            <field name="code">1352</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1350">
-            <field name="name">GmbH-Anteile z.kurzfristigen Verbleib</field>
-            <field name="code">1350</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1355">
-            <field name="name">Ansprüche a. Rückdeckungsversicherung</field>
-            <field name="code">1355</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4780">
-            <field name="name">Fremdarbeiten (Vertrieb)</field>
-            <field name="code">4780</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1860">
-            <field name="name">Grundstücksaufwand</field>
-            <field name="code">1860</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4810">
-            <field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
-            <field name="code">4810</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1869">
-            <field name="name">Grundstücksaufwand</field>
-            <field name="code">1869</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3725">
-            <field name="name">Nachlässe EG-Erwerb 19% Vorsteuer/USt</field>
-            <field name="code">3725</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3726">
-            <field name="name">Nachlässe EG-Erwerb 16% Vorsteuer/USt</field>
-            <field name="code">3726</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3727">
-            <field name="name">Nachlässe EG-Erwerb 15% Vorsteuer/USt</field>
-            <field name="code">3727</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3720">
-            <field name="name">Nachlässe 19% Vorsteuer</field>
-            <field name="code">3720</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3722">
-            <field name="name">Nachlässe 16% Vorsteuer</field>
-            <field name="code">3722</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3723">
-            <field name="name">Nachlässe 15% Vorsteuer</field>
-            <field name="code">3723</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4930">
-            <field name="name">Bürobedarf</field>
-            <field name="code">4930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4680">
-            <field name="name">Fahrten Wohnung/Betriebsstätte (Haben)</field>
-            <field name="code">4680</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2895">
-            <field name="name">Verrechneter kalk. Lohn, unentgeltl. AN</field>
-            <field name="code">2895</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2894">
-            <field name="name">Verrechnete kalkulatorische Wagnisse</field>
-            <field name="code">2894</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4833">
-            <field name="name">Abschreibung Arbeitszimmer</field>
-            <field name="code">4833</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4832">
-            <field name="name">Abschreibungen auf Kfz</field>
-            <field name="code">4832</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2891">
-            <field name="name">Verrechnete kalkul. Miete und Pacht</field>
-            <field name="code">2891</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2890">
-            <field name="name">Verrechneter kalkul.Unternehmerlohn</field>
-            <field name="code">2890</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2893">
-            <field name="name">Verrechnete kalkul. Abschreibungen</field>
-            <field name="code">2893</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2892">
-            <field name="name">Verrechnete kalkulatorische Zinsen</field>
-            <field name="code">2892</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8589">
-            <field name="name">Gegenkto Aufteilung Erlöse Steuersatz</field>
-            <field name="code">8589</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0070">
-            <field name="name">Grundstücksgleiche Rechte</field>
-            <field name="code">0070</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2109">
-            <field name="name">Zinsaufwendungen an verb.Unternehmen</field>
-            <field name="code">2109</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2108">
-            <field name="name">Zinsaufwendungen §§ 233a bis 237 AO</field>
-            <field name="code">2108</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0075">
-            <field name="name">Grundstücke mit Substanzverzehr</field>
-            <field name="code">0075</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1451">
-            <field name="name">Forderg.a. Lieferungen/Leistungen b.1 J</field>
-            <field name="code">1451</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1100">
-            <field name="name">Postbank</field>
-            <field name="code">1100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2103">
-            <field name="name">Abzugsfäh. and. Nebenleist. zu Steuern</field>
-            <field name="code">2103</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1517">
-            <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
-            <field name="code">1517</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2100">
-            <field name="name">Zinsen und ähnliche Aufwendungen</field>
-            <field name="code">2100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2107">
-            <field name="name">Zinsaufw. § 233a AO betriebliche Steuern</field>
-            <field name="code">2107</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2106">
-            <field name="name">Abzinsung KSt-Erhöhungsbetrag § 38</field>
-            <field name="code">2106</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2105">
-            <field name="name">Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG</field>
-            <field name="code">2105</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2104">
-            <field name="name">Nicht abzugsfäh.and.Nebenleist.z.Steuern</field>
-            <field name="code">2104</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2734">
-            <field name="name">Erträge Bewertung Verbindlichkeiten</field>
-            <field name="code">2734</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2735">
-            <field name="name">Erträge Auflösung von Rückstellungen</field>
-            <field name="code">2735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2736">
-            <field name="name">Erträge steuerl. Bewertung Rückstellung</field>
-            <field name="code">2736</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2730">
-            <field name="name">Erträge aus Herabsetzung PWB zu Ford.</field>
-            <field name="code">2730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2731">
-            <field name="name">Erträge aus Herabsetzung EWB zu Ford.</field>
-            <field name="code">2731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2732">
-            <field name="name">Erträge aus abgeschriebenen Forderg.</field>
-            <field name="code">2732</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2733">
-            <field name="name">Erträge Aufl. SoPo Existenzgründerrückl</field>
-            <field name="code">2733</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2738">
-            <field name="name">Ertr. Aufl. SoPo m. Rückl.ant.§52/16EStG</field>
-            <field name="code">2738</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2739">
-            <field name="name">Erträge Aufl. SoPo § 7g/3 a.F, 7g/2 n.F</field>
-            <field name="code">2739</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0767">
-            <field name="name">Darlehen typ. stiller Gesellsch.(g.5J)</field>
-            <field name="code">0767</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0956">
-            <field name="name">Gewerbesteuerrückstellung § 4 Abs. 5b</field>
-            <field name="code">0956</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0957">
-            <field name="name">Gewerbesteuerrückstellung</field>
-            <field name="code">0957</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0955">
-            <field name="name">Steuerrückstellungen</field>
-            <field name="code">0955</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0950">
-            <field name="name">Pensions-und ähnliche Rückstellungen</field>
-            <field name="code">0950</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4993">
-            <field name="name">Kalkulatorische Abschreibungen</field>
-            <field name="code">4993</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1810">
-            <field name="name">Privatsteuern</field>
-            <field name="code">1810</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3430">
-            <field name="name">EG-Erwerb ohne Vorsteuer und 7% USt</field>
-            <field name="code">3430</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3435">
-            <field name="name">EG-Erwerb ohne Vorsteuer und 19% USt</field>
-            <field name="code">3435</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2740">
-            <field name="name">Erträge Auflösung SoPo m. Rücklageant.</field>
-            <field name="code">2740</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2743">
-            <field name="name">Investitionszuschüsse</field>
-            <field name="code">2743</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2742">
-            <field name="name">Versicherungsentschädigungen</field>
-            <field name="code">2742</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2744">
-            <field name="name">Investitionszulage</field>
-            <field name="code">2744</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2747">
-            <field name="name">Sonstige steuerfr. Betriebseinnahmen</field>
-            <field name="code">2747</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2746">
-            <field name="name">Steuerfreie Erträge aus Auflösung SoPo</field>
-            <field name="code">2746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4840">
-            <field name="name">Apl. Abschreibungen auf Sachanlagen</field>
-            <field name="code">4840</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4841">
-            <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
-            <field name="code">4841</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4842">
-            <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
-            <field name="code">4842</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4843">
-            <field name="name">Außergewöhnliche Abschreibung so. WG</field>
-            <field name="code">4843</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4167">
-            <field name="name">Pauschale Steuer für Versicherungen</field>
-            <field name="code">4167</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4100">
-            <field name="name">Löhne und Gehälter</field>
-            <field name="code">4100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8315">
-            <field name="name">Erlöse EG-Lieferungen 19% USt</field>
-            <field name="code">8315</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0781">
-            <field name="name">Partiarische Darlehen(bis 1 Jahr)</field>
-            <field name="code">0781</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0780">
-            <field name="name">Partiarische Darlehen</field>
-            <field name="code">0780</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0787">
-            <field name="name">Partiarische Darlehen(g. 5 Jahre)</field>
-            <field name="code">0787</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0784">
-            <field name="name">Partiarische Darlehen(1-5 Jahre)</field>
-            <field name="code">0784</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4790">
-            <field name="name">Aufwand für Gewährleistungen</field>
-            <field name="code">4790</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1609">
-            <field name="name">Gegenkto Aufteilung Verbindlichk. L+L</field>
-            <field name="code">1609</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4150">
-            <field name="name">Krankengeldzuschüsse</field>
-            <field name="code">4150</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0410">
-            <field name="name">Geschäftsausstattung</field>
-            <field name="code">0410</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3540">
-            <field name="name">Wareneingang 10,7% Vorsteuer</field>
-            <field name="code">3540</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4925">
-            <field name="name">Telefax und Internetkosten</field>
-            <field name="code">4925</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4155">
-            <field name="name">Zuschüsse Agenturen für Arbeit</field>
-            <field name="code">4155</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1601">
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
-            <field name="code">1601</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1600">
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
-            <field name="code">1600</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8720">
-            <field name="name">Erlösschmälerungen 19% USt</field>
-            <field name="code">8720</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1605">
-            <field name="name">Verbindl. aus L+L allgem. Steuersatz</field>
-            <field name="code">1605</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1607">
-            <field name="name">Verbindl. aus L+L ohne Vorsteuerabzug</field>
-            <field name="code">1607</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1606">
-            <field name="name">Verbindl. aus L+L ermäßigt. Steuersatz</field>
-            <field name="code">1606</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8950">
-            <field name="name">Nicht steuerbare Umsätze</field>
-            <field name="code">8950</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8910">
-            <field name="name">Entnahme Unternehmer (Waren) 19% USt</field>
-            <field name="code">8910</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8819">
-            <field name="name">Erlöse Verkauf Finanzanl. z.T. n.abz.</field>
-            <field name="code">8819</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1574">
-            <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19%</field>
-            <field name="code">1574</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8853">
-            <field name="name">Erlöse Verkauf WG des UV § 4/3 EStG</field>
-            <field name="code">8853</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8852">
-            <field name="name">Verkauf WG UV § 4/3 ustfrei, z.T. stfrei</field>
-            <field name="code">8852</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0550">
-            <field name="name">Darlehen</field>
-            <field name="code">0550</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4955">
-            <field name="name">Buchführungskosten</field>
-            <field name="code">4955</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3980">
-            <field name="name">Bestand Waren</field>
-            <field name="code">3980</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8337">
-            <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
-            <field name="code">8337</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1788">
-            <field name="name">Aufgeschobene Einfuhr-Umsatzsteuer</field>
-            <field name="code">1788</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1789">
-            <field name="name">Umsatzsteuer laufendes Jahr</field>
-            <field name="code">1789</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1780">
-            <field name="name">Umsatzsteuervorauszahlungen</field>
-            <field name="code">1780</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1781">
-            <field name="name">Umsatzsteuervorauszahlungen 1/11</field>
-            <field name="code">1781</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1782">
-            <field name="name">Nachsteuer</field>
-            <field name="code">1782</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1783">
-            <field name="name">Unrichtig oder unberechtigt ausgew. USt</field>
-            <field name="code">1783</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1784">
-            <field name="name">USt EG-Erwerb Neufahrzeuge ohne UStID</field>
-            <field name="code">1784</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1785">
-            <field name="name">Umsatzsteuer nach § 13b UStG</field>
-            <field name="code">1785</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1786">
-            <field name="name">Umsatzsteuer nach § 13b UStG 16%</field>
-            <field name="code">1786</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1787">
-            <field name="name">Umsatzsteuer nach § 13b UStG 19%</field>
-            <field name="code">1787</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7110">
-            <field name="name">Fertige Erzeugnisse</field>
-            <field name="code">7110</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4169">
-            <field name="name">Aufwendungen für Unterstützung</field>
-            <field name="code">4169</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4288">
-            <field name="name">Aufwendung. Arbeitszimmer, abz. Anteil</field>
-            <field name="code">4288</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4290">
-            <field name="name">Grundstücksaufwendungen, betrieblich</field>
-            <field name="code">4290</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2323">
-            <field name="name">Verlust Veräuß.Ant. KapGes z.T. n. abz.</field>
-            <field name="code">2323</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1774">
-            <field name="name">Umsatzsteuer aus EG-Erwerb 19%</field>
-            <field name="code">1774</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1777">
-            <field name="name">Umsatzsteuer EG-Lieferungen</field>
-            <field name="code">1777</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2320">
-            <field name="name">Verluste aus Anlagenabgang</field>
-            <field name="code">2320</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2327">
-            <field name="name">Abgang WG des UV § 4 Abs. 3 EStG</field>
-            <field name="code">2327</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2326">
-            <field name="name">Verluste aus Abgang UV z.T. n. abziehbar</field>
-            <field name="code">2326</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2325">
-            <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
-            <field name="code">2325</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1772">
-            <field name="name">Umsatzsteuer aus EG-Erwerb</field>
-            <field name="code">1772</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8930">
-            <field name="name">Verwendung von Gegenständen 7% USt</field>
-            <field name="code">8930</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7050">
-            <field name="name">Unfertige Erzeugnisse</field>
-            <field name="code">7050</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2328">
-            <field name="name">Abgang WG des UV § 4/3 z.T. nicht abz</field>
-            <field name="code">2328</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1779">
-            <field name="name">USt aus EG-Erwerb ohne Vorsteuerabzug</field>
-            <field name="code">1779</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1778">
-            <field name="name">Umsatzsteuer EG-Lieferungen 19%</field>
-            <field name="code">1778</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4140">
-            <field name="name">Freiwillige soziale Aufwendung. LSt-frei</field>
-            <field name="code">4140</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8924">
-            <field name="name">Verwendung von Gegenst.(Kfz) ohne USt</field>
-            <field name="code">8924</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8746">
-            <field name="name">Gewährte Skonti EG-Lieferung 7% USt</field>
-            <field name="code">8746</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8931">
-            <field name="name">Verwendung von Gegenständen 7% USt</field>
-            <field name="code">8931</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0300">
-            <field name="name">Betriebs- und Geschäftsausstattung</field>
-            <field name="code">0300</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3760">
-            <field name="name">Erhaltene Boni 19% Vorsteuer</field>
-            <field name="code">3760</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4138">
-            <field name="name">Beiträge zur Berufsgenossenschaft</field>
-            <field name="code">4138</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3764">
-            <field name="name">Erhaltene Boni 16% Vorsteuer</field>
-            <field name="code">3764</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0120">
-            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
-            <field name="code">0120</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0040">
-            <field name="name">Verschmelzungsmehrwert</field>
-            <field name="code">0040</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3769">
-            <field name="name">Erhaltene Boni</field>
-            <field name="code">3769</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8829">
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="code">8829</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0129">
-            <field name="name">Anzahlg. auf Bauten eigen. Grundstücken</field>
-            <field name="code">0129</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8630">
-            <field name="name">Sonst. Erlöse betr. und regelmäßig 7%</field>
-            <field name="code">8630</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3135">
-            <field name="name">Leistungen ausl. UN ohne Vorst., 7% USt</field>
-            <field name="code">3135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4560">
-            <field name="name">Mautgebühren</field>
-            <field name="code">4560</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3130">
-            <field name="name">Bauleistungen § 13b ohne Vorst., 7% USt</field>
-            <field name="code">3130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1561">
-            <field name="name">Aufzuteilende Vorsteuer 7%</field>
-            <field name="code">1561</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8801">
-            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
-            <field name="code">8801</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1290">
-            <field name="name">Finanzmittelanlagen kurzfr. Disposition</field>
-            <field name="code">1290</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0535">
-            <field name="name">Festverzinsliche Wertpapiere</field>
-            <field name="code">0535</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1551">
-            <field name="name">Darlehen bis 1 Jahr</field>
-            <field name="code">1551</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1550">
-            <field name="name">Darlehen</field>
-            <field name="code">1550</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1555">
-            <field name="name">Darlehen g. 1 Jahr</field>
-            <field name="code">1555</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8932">
-            <field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
-            <field name="code">8932</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1557">
-            <field name="name">Zurückzuzahlende Vorsteuer, bewegl.WG</field>
-            <field name="code">1557</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1556">
-            <field name="name">Nachträgl. abz. Vorsteuer, bewegl. WG</field>
-            <field name="code">1556</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1559">
-            <field name="name">Zurückzuzahl. Vorsteuer, unbewegl. WG</field>
-            <field name="code">1559</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2490">
-            <field name="name">Aufwendungen aus Verlustübernahme</field>
-            <field name="code">2490</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2493">
-            <field name="name">Abgef. Gewinne stille Gesellschafter §8</field>
-            <field name="code">2493</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2492">
-            <field name="name">Abgef. Gewinne / Gewinngemeinschaft</field>
-            <field name="code">2492</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2494">
-            <field name="name">Abgef. Gewinne / Gewinn-/Teilgewinnabf.</field>
-            <field name="code">2494</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2990">
-            <field name="name">Aufw./Erträge aus Umrechnungsdifferenz</field>
-            <field name="code">2990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0600">
-            <field name="name">Anleihen, nicht konvertibel</field>
-            <field name="code">0600</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0601">
-            <field name="name">Anleihen, nicht konvertibel (b. 1 Jahr)</field>
-            <field name="code">0601</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2501">
-            <field name="name">Ao. Erträge finanzwirksam</field>
-            <field name="code">2501</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2390">
-            <field name="name">Zuwendg. an Stiftg. wiss./mildt./kultur.</field>
-            <field name="code">2390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0605">
-            <field name="name">Anleihen, nicht konvertibel (1-5 Jahre)</field>
-            <field name="code">0605</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1410">
-            <field name="name">Forderungen aus Lieferungen u.Leistung</field>
-            <field name="code">1410</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2255">
-            <field name="name">Erträge Zuführg/Auflösg latente Steuern</field>
-            <field name="code">2255</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1295">
-            <field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
-            <field name="code">1295</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4640">
-            <field name="name">Repräsentationskosten</field>
-            <field name="code">4640</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2250">
-            <field name="name">Aufw. Zuführg/Auflösung latente Steuern</field>
-            <field name="code">2250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1322">
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.g1J</field>
-            <field name="code">1322</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1320">
-            <field name="name">Besitzwechsel gg.UN m. Beteiligungsverh.</field>
-            <field name="code">1320</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1321">
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.b1J</field>
-            <field name="code">1321</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1325">
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.bbf</field>
-            <field name="code">1325</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1329">
-            <field name="name">Wertpap. mit geringen Wertschwankungen</field>
-            <field name="code">1329</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4852">
-            <field name="name">Sonder-AfA Kfz § 7g/1,2 a.F., §7g/5 n.F.</field>
-            <field name="code">4852</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8519">
-            <field name="name">Provisionsumsätze 19% USt</field>
-            <field name="code">8519</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4670">
-            <field name="name">Reisekosten Unternehmer</field>
-            <field name="code">4670</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0870">
-            <field name="name">Festkapital (EK)</field>
-            <field name="code">0870</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8135">
-            <field name="name">Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</field>
-            <field name="code">8135</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4200">
-            <field name="name">Raumkosten</field>
-            <field name="code">4200</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0920">
-            <field name="name">Gesellschafter-Darlehen (FK)</field>
-            <field name="code">0920</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8130">
-            <field name="name">Innergemeinschaftl. Dreiecksgeschäft</field>
-            <field name="code">8130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4800">
-            <field name="name">Reparatur/Instandh. Anlagen u. Maschinen</field>
-            <field name="code">4800</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1568">
-            <field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 16%</field>
-            <field name="code">1568</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4636">
-            <field name="name">Zuwendungen an Dritte nicht abzugsf</field>
-            <field name="code">4636</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4805">
-            <field name="name">Reparatur/Instandh. Betriebs- u. Gesch.</field>
-            <field name="code">4805</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4806">
-            <field name="name">Wartungskosten für Hard- und Software</field>
-            <field name="code">4806</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4876">
-            <field name="name">Abschreibungen Wertpap. UV z.T. n.abz.</field>
-            <field name="code">4876</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1850">
-            <field name="name">Außergewöhnliche Belastungen</field>
-            <field name="code">1850</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4809">
-            <field name="name">Sonst. Reparaturen und Instandhaltungen</field>
-            <field name="code">4809</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4949">
-            <field name="name">Haftungsvergütung an Mitunternehmer</field>
-            <field name="code">4949</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1525">
-            <field name="name">Kautionen</field>
-            <field name="code">1525</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1526">
-            <field name="name">Kautionen (bis 1 J)</field>
-            <field name="code">1526</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1527">
-            <field name="name">Kautionen (g. 1 J)</field>
-            <field name="code">1527</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2176">
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="code">2176</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1521">
-            <field name="name">Agenturwarenabrechnung</field>
-            <field name="code">1521</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1250">
-            <field name="name">Bank 5</field>
-            <field name="code">1250</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4965">
-            <field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
-            <field name="code">4965</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0761">
-            <field name="name">Darlehen typ. stiller Gesellsch.(b.1J)</field>
-            <field name="code">0761</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1528">
-            <field name="name">Nachträgl. abz. Vorsteuer § 15a Abs. 2</field>
-            <field name="code">1528</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1529">
-            <field name="name">Zurückzuzahlende Vorsteuer §15a Abs.2</field>
-            <field name="code">1529</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4961">
-            <field name="name">Pacht (bewegliche Wirtschaftsgüter)</field>
-            <field name="code">4961</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1390">
-            <field name="name">Verrechnung Ist-Versteuerung</field>
-            <field name="code">1390</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2600">
-            <field name="name">Erträge aus Beteiligungen</field>
-            <field name="code">2600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8705">
-            <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a</field>
-            <field name="code">8705</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2375">
-            <field name="name">Grundsteuer</field>
-            <field name="code">2375</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1930">
-            <field name="name">Sonderausgaben unbeschränkt abzugsf. TH</field>
-            <field name="code">1930</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0900">
-            <field name="name">Kommandit-Kapital (EK)</field>
-            <field name="code">0900</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4110">
-            <field name="name">Löhne</field>
-            <field name="code">4110</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8945">
-            <field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
-            <field name="code">8945</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4873">
-            <field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
-            <field name="code">4873</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2205">
-            <field name="name">Körperschaftsteuererstattung VJ § 37</field>
-            <field name="code">2205</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4890">
-            <field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
-            <field name="code">4890</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7080">
-            <field name="name">Unfertige Leistungen</field>
-            <field name="code">7080</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_7090">
-            <field name="name">In Ausführung befindl. Bauaufträge</field>
-            <field name="code">7090</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0518">
-            <field name="name">Andere Beteiligungen an Personenges.</field>
-            <field name="code">0518</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0519">
-            <field name="name">Beteiligung GmbH Co.an Komplementär GmbH</field>
-            <field name="code">0519</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0516">
-            <field name="name">Atypische stille Beteiligungen</field>
-            <field name="code">0516</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0517">
-            <field name="name">Andere Beteiligungen an Kapitalges.</field>
-            <field name="code">0517</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3505">
-            <field name="name">Wareneingang 5,5% Vorsteuer</field>
-            <field name="code">3505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0510">
-            <field name="name">Beteiligungen</field>
-            <field name="code">0510</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1582">
-            <field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
-            <field name="code">1582</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1583">
-            <field name="name">Gegenkto. Vorsteuer Durchschnittssätze</field>
-            <field name="code">1583</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2679">
-            <field name="name">Diskonterträge verbundene Unternehmen</field>
-            <field name="code">2679</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0999">
-            <field name="name">Einzelwertberichtigung Forderung(g.1J)</field>
-            <field name="code">0999</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4998">
-            <field name="name">Vertriebskosten</field>
-            <field name="code">4998</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8918">
-            <field name="name">Verwendung von Gegenst.(Tel) ohne USt</field>
-            <field name="code">8918</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4663">
-            <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
-            <field name="code">4663</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8614">
-            <field name="name">Verrechn. sonstige Sachbezüge ohne USt</field>
-            <field name="code">8614</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1739">
-            <field name="name">Verbindl. Steuern und Abgaben (g. 5 J)</field>
-            <field name="code">1739</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1738">
-            <field name="name">Verbindl. Steuern und Abgaben (1-5 J)</field>
-            <field name="code">1738</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1635">
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN 1-5 J</field>
-            <field name="code">1635</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1980">
-            <field name="name">Unentgeltliche Wertabgaben TH</field>
-            <field name="code">1980</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4999">
-            <field name="name">Gegenkonto zu 4996 bis 4998</field>
-            <field name="code">4999</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1638">
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN g.5 J</field>
-            <field name="code">1638</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1730">
-            <field name="name">Kreditkartenabrechnung</field>
-            <field name="code">1730</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1733">
-            <field name="name">Erhaltene Kautionen (bis 1 Jahr)</field>
-            <field name="code">1733</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1732">
-            <field name="name">Erhaltene Kautionen</field>
-            <field name="code">1732</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1735">
-            <field name="name">Erhaltene Kautionen (größer 5 Jahre)</field>
-            <field name="code">1735</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1734">
-            <field name="name">Erhaltene Kautionen (1-5 Jahre)</field>
-            <field name="code">1734</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1737">
-            <field name="name">Verbindl. Steuern und Abgaben (b. 1 J)</field>
-            <field name="code">1737</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1736">
-            <field name="name">Verbindl. Steuern und Abgaben</field>
-            <field name="code">1736</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0580">
-            <field name="name">Ausleihungen an Gesellschafter</field>
-            <field name="code">0580</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8820">
-            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
-            <field name="code">8820</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8827">
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
-            <field name="code">8827</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0460">
-            <field name="name">Gerüst- und Schalungsmaterial</field>
-            <field name="code">0460</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1195">
-            <field name="name">Bundesbankguthaben</field>
-            <field name="code">1195</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1446">
-            <field name="name">Forderungen aus L+L ermäßigt. Steuersatz</field>
-            <field name="code">1446</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0240">
-            <field name="name">Maschinelle Anlagen</field>
-            <field name="code">0240</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3600">
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="code">3600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8770">
-            <field name="name">Gewährte Rabatte</field>
-            <field name="code">8770</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0160">
-            <field name="name">Bauten auf fremden Grundstücken</field>
-            <field name="code">0160</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0165">
-            <field name="name">Geschäftsbauten</field>
-            <field name="code">0165</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1595">
-            <field name="name">Forderungen gg. verbundene UN(b. 1 J)</field>
-            <field name="code">1595</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1594">
-            <field name="name">Forderungen gegen verbund.Unternehmen</field>
-            <field name="code">1594</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1597">
-            <field name="name">Forderungen gg. UN m. Beteiligungsverh.</field>
-            <field name="code">1597</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1596">
-            <field name="name">Forderungen gg. verbundene UN(g. 1 J)</field>
-            <field name="code">1596</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1590">
-            <field name="name">Durchlaufende Posten</field>
-            <field name="code">1590</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1593">
-            <field name="name">Verrechnung erhaltene Anzahlungen</field>
-            <field name="code">1593</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1592">
-            <field name="name">Fremdgeld</field>
-            <field name="code">1592</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1599">
-            <field name="name">Forderg. gg. UN mit Beteiligg.verh. g.1J</field>
-            <field name="code">1599</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1598">
-            <field name="name">Forderg. gg. UN mit Beteiligg.verh. b.1J</field>
-            <field name="code">1598</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4600">
-            <field name="name">Werbekosten</field>
-            <field name="code">4600</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2213">
-            <field name="name">Kapitalertragsteuer 25%</field>
-            <field name="code">2213</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2212">
-            <field name="name">Kapitalertragsteuer 20%</field>
-            <field name="code">2212</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2210">
-            <field name="name">Solidaritätszuschl.-Erstattung Vorjahre</field>
-            <field name="code">2210</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4865">
-            <field name="name">Apl. Abschreibungen auf aktivierte GWG</field>
-            <field name="code">4865</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2216">
-            <field name="name">Sol.z. auf Kapitalertragsteuer 25%</field>
-            <field name="code">2216</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2215">
-            <field name="name">Zinsabschlagsteuer</field>
-            <field name="code">2215</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2214">
-            <field name="name">Sol. auf Kapitalertragsteuer 20%</field>
-            <field name="code">2214</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2219">
-            <field name="name">Anzurechn. ausländische Quellensteuer</field>
-            <field name="code">2219</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2218">
-            <field name="name">Solidaritätszuschl. auf Zinsabschlagst.</field>
-            <field name="code">2218</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8735">
-            <field name="name">Gewährte Skonti 16% USt</field>
-            <field name="code">8735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1748">
-            <field name="name">Verbindlichk. Einbehaltung Arbeitnehmer</field>
-            <field name="code">1748</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1749">
-            <field name="name">Verbindl. an FA abzuführender Bauabzug</field>
-            <field name="code">1749</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1744">
-            <field name="name">Verbindlichk. soziale Sicherheit(1-5J)</field>
-            <field name="code">1744</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1745">
-            <field name="name">Verbindlichk. soziale Sicherheit(g.5J)</field>
-            <field name="code">1745</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2350">
-            <field name="name">Grundstücksaufwendungen, neutral</field>
-            <field name="code">2350</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1747">
-            <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
-            <field name="code">1747</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1740">
-            <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
-            <field name="code">1740</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1741">
-            <field name="name">Verbindlichk. Lohn- und Kirchensteuer</field>
-            <field name="code">1741</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1742">
-            <field name="name">Verbindlichkeiten soziale Sicherheit</field>
-            <field name="code">1742</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1743">
-            <field name="name">Verbindlichk. soziale Sicherheit(b.1J)</field>
-            <field name="code">1743</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0015">
-            <field name="name">Konzessionen</field>
-            <field name="code">0015</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4366">
-            <field name="name">Versicherung für Gebäude</field>
-            <field name="code">4366</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4360">
-            <field name="name">Versicherungen</field>
-            <field name="code">4360</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0010">
-            <field name="name">Konzessionen und gewerbl.Schutzrechte</field>
-            <field name="code">0010</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2430">
-            <field name="name">Forderungsverluste</field>
-            <field name="code">2430</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4240">
-            <field name="name">Gas, Strom, Wasser</field>
-            <field name="code">4240</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4396">
-            <field name="name">Abzugsf.Verspätungszuschlag/Zwangsgeld</field>
-            <field name="code">4396</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3736">
-            <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
-            <field name="code">3736</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3735">
-            <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
-            <field name="code">3735</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1890">
-            <field name="name">Privateinlagen</field>
-            <field name="code">1890</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3731">
-            <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
-            <field name="code">3731</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3730">
-            <field name="name">Erhaltene Skonti</field>
-            <field name="code">3730</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4920">
-            <field name="name">Telefon</field>
-            <field name="code">4920</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2130">
-            <field name="name">Diskontaufwendungen</field>
-            <field name="code">2130</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4510">
-            <field name="name">Kfz-Steuern</field>
-            <field name="code">4510</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3100">
-            <field name="name">Fremdleistungen</field>
-            <field name="code">3100</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4994">
-            <field name="name">Kalkulatorische Wagnisse</field>
-            <field name="code">4994</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2139">
-            <field name="name">Diskontaufwendungen an verbundene UN</field>
-            <field name="code">2139</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1447">
-            <field name="name">Forderg. aus stfr., n. steuerbaren L+L</field>
-            <field name="code">1447</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1569">
-            <field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 19%</field>
-            <field name="code">1569</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1445">
-            <field name="name">Forderungen aus L+L allgem. Steuersatz</field>
-            <field name="code">1445</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4995">
-            <field name="name">Kalkulatorischer Lohn, unentgeltl. AN</field>
-            <field name="code">4995</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1658">
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. g. 5J</field>
-            <field name="code">1658</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1560">
-            <field name="name">Aufzuteilende Vorsteuer</field>
-            <field name="code">1560</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0085">
-            <field name="name">Grundstückswert bebauter Grundstücke</field>
-            <field name="code">0085</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2505">
-            <field name="name">Ao. Erträge nicht finanzwirksam</field>
-            <field name="code">2505</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1563">
-            <field name="name">Aufzuteil. Vorsteuer aus EG-Erwerb 19%</field>
-            <field name="code">1563</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0080">
-            <field name="name">Bauten auf eigenen Grundstücken</field>
-            <field name="code">0080</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1565">
-            <field name="name">Aufzuteilende Vorsteuer 16%</field>
-            <field name="code">1565</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1566">
-            <field name="name">Aufzuteilende Vorsteuer 19%</field>
-            <field name="code">1566</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2500">
-            <field name="name">Außerordentliche Erträge</field>
-            <field name="code">2500</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2726">
-            <field name="name">Erträge aus Abgang UV z.T. steuerfrei</field>
-            <field name="code">2726</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2725">
-            <field name="name">Erträge aus Abgang von UV-Gegenständen</field>
-            <field name="code">2725</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2723">
-            <field name="name">Erträge Veräuß.Ant. KapGes z.T. stfrei</field>
-            <field name="code">2723</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4990">
-            <field name="name">Kalkulatorischer Unternehmerlohn</field>
-            <field name="code">4990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0110">
-            <field name="name">Garagen</field>
-            <field name="code">0110</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2720">
-            <field name="name">Erträge aus Abgang von AV-Gegenständen</field>
-            <field name="code">2720</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4991">
-            <field name="name">Kalkulatorische Miete und Pacht</field>
-            <field name="code">4991</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2710">
-            <field name="name">Erträge Zuschreibg. Sachanlagevermögen</field>
-            <field name="code">2710</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1562">
-            <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb</field>
-            <field name="code">1562</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0949">
-            <field name="name">Sonderposten für Zuschüsse u. Zulagen</field>
-            <field name="code">0949</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0948">
-            <field name="name">SoPo mit Rücklageanteil § 7g /3, 7 a.F.</field>
-            <field name="code">0948</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0940">
-            <field name="name">SoPo mit Rücklageanteil, Sonder-AfA</field>
-            <field name="code">0940</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0943">
-            <field name="name">SoPo mit Rücklageanteil § 7g Abs.2 n.F.</field>
-            <field name="code">0943</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8410">
-            <field name="name">Erlöse 19% USt</field>
-            <field name="code">8410</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0701">
-            <field name="name">Verbindlichkeit. gg.verbundene UN(b.1 J)</field>
-            <field name="code">0701</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0947">
-            <field name="name">SoPo mit Rücklageanteil Sonder-AfA § 7g</field>
-            <field name="code">0947</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1716">
-            <field name="name">Erhaltene Anzahlungen 15% USt</field>
-            <field name="code">1716</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3780">
-            <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
-            <field name="code">3780</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1761">
-            <field name="name">Umsatzsteuer nicht fällig 7%</field>
-            <field name="code">1761</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1800">
-            <field name="name">Privatentnahmen allgemein</field>
-            <field name="code">1800</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4390">
-            <field name="name">Sonstige Abgaben</field>
-            <field name="code">4390</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0310">
-            <field name="name">Andere Anlagen</field>
-            <field name="code">0310</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8990">
-            <field name="name">Andere aktivierte Eigenleistungen</field>
-            <field name="code">8990</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3420">
-            <field name="name">EG-Erwerb 7% Vorsteuer und 7% USt</field>
-            <field name="code">3420</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2170">
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="code">2170</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_3425">
-            <field name="name">EG-Erwerb 19% Vorsteuer und 19% USt</field>
-            <field name="code">3425</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4397">
-            <field name="name">Nicht abzf.Verspät.zuschlag/Zwangsgeld</field>
-            <field name="code">4397</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4996">
-            <field name="name">Herstellungskosten</field>
-            <field name="code">4996</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4997">
-            <field name="name">Verwaltungskosten</field>
-            <field name="code">4997</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2000">
-            <field name="name">Außerordentliche Aufwendungen</field>
-            <field name="code">2000</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2001">
-            <field name="name">Ao. Aufwendungen finanzwirksam</field>
-            <field name="code">2001</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4992">
-            <field name="name">Kalkulatorische Zinsen</field>
-            <field name="code">4992</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_0705">
-            <field name="name">Verbindlichkeit. gg.verbundene UN(1-5 J)</field>
-            <field name="code">0705</field>
-            <field name="reconcile" eval="True"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_1360">
-            <field name="name">Geldtransit</field>
-            <field name="code">1360</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_2005">
-            <field name="name">Ao. Aufwendungen nicht finanzwirksam</field>
-            <field name="code">2005</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_8340">
-            <field name="name">Erlöse 16% USt</field>
-            <field name="code">8340</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4855">
-            <field name="name">Sofortabschreibung GWG</field>
-            <field name="code">4855</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4854">
-            <field name="name">Kürzung AHK für Kfz § 7g Abs. 2 n.F.</field>
-            <field name="code">4854</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4853">
-            <field name="name">Kürzung AHK § 7g Abs. 2 EStG n.F.</field>
-            <field name="code">4853</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4580">
-            <field name="name">Sonstige Kfz-Kosten</field>
-            <field name="code">4580</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4851">
-            <field name="name">Sonder-AfA § 7g/1, 2 a.F., § 7g/5 n.F.</field>
-            <field name="code">4851</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record model="account.account.template" id="account_4850">
-            <field name="name">Abschreib.Sachanlagen/stl. So-Vorschr.</field>
-            <field name="code">4850</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-
-    <record id="account_9000" model="account.account.template">
-      <field name="code">9000</field>
-      <field name="name">Saldenvorträge- Sachkonten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9001" model="account.account.template">
-      <field name="code">9001</field>
-      <field name="name">Saldenvorträge</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9008" model="account.account.template">
-      <field name="code">9008</field>
-      <field name="name">Saldenvorträge Debitoren</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9009" model="account.account.template">
-      <field name="code">9009</field>
-      <field name="name">Saldenvorträge Kreditoren</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9060" model="account.account.template">
-      <field name="code">9060</field>
-      <field name="name">Offene Posten aus 1990</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9069" model="account.account.template">
-      <field name="code">9069</field>
-      <field name="name">Offene Posten aus 1999</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9070" model="account.account.template">
-      <field name="code">9070</field>
-      <field name="name">Offene Posten aus 2000</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9071" model="account.account.template">
-      <field name="code">9071</field>
-      <field name="name">Offene Posten aus 2001</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9072" model="account.account.template">
-      <field name="code">9072</field>
-      <field name="name">Offene Posten aus 2002</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9073" model="account.account.template">
-      <field name="code">9073</field>
-      <field name="name">Offene Posten aus 2003</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9074" model="account.account.template">
-      <field name="code">9074</field>
-      <field name="name">Offene Posten aus 2004</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9075" model="account.account.template">
-      <field name="code">9075</field>
-      <field name="name">Offene Posten aus 2005</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9076" model="account.account.template">
-      <field name="code">9076</field>
-      <field name="name">Offene Posten aus 2006</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9077" model="account.account.template">
-      <field name="code">9077</field>
-      <field name="name">Offene Posten aus 2007</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9078" model="account.account.template">
-      <field name="code">9078</field>
-      <field name="name">Offene Posten aus 2008</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9079" model="account.account.template">
-      <field name="code">9079</field>
-      <field name="name">Offene Posten aus 2009</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9090" model="account.account.template">
-      <field name="code">9090</field>
-      <field name="name">Summenvortragskonto</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9091" model="account.account.template">
-      <field name="code">9091</field>
-      <field name="name">Offene Posten aus 1991</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9092" model="account.account.template">
-      <field name="code">9092</field>
-      <field name="name">Offene Posten aus 1992</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9093" model="account.account.template">
-      <field name="code">9093</field>
-      <field name="name">Offene Posten aus 1993</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9094" model="account.account.template">
-      <field name="code">9094</field>
-      <field name="name">Offene Posten aus 1994</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9095" model="account.account.template">
-      <field name="code">9095</field>
-      <field name="name">Offene Posten aus 1995</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9096" model="account.account.template">
-      <field name="code">9096</field>
-      <field name="name">Offene Posten aus 1996</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9097" model="account.account.template">
-      <field name="code">9097</field>
-      <field name="name">Offene Posten aus 1997</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9098" model="account.account.template">
-      <field name="code">9098</field>
-      <field name="name">Offene Posten aus 1998</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9101" model="account.account.template">
-      <field name="code">9101</field>
-      <field name="name">Verkaufstage</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9102" model="account.account.template">
-      <field name="code">9102</field>
-      <field name="name">Anzahl der Barkunden</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9103" model="account.account.template">
-      <field name="code">9103</field>
-      <field name="name">Beschäftigte Personen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9104" model="account.account.template">
-      <field name="code">9104</field>
-      <field name="name">Unbezahlte Personen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9105" model="account.account.template">
-      <field name="code">9105</field>
-      <field name="name">Verkaufskräfte</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9106" model="account.account.template">
-      <field name="code">9106</field>
-      <field name="name">Geschäftsraum m2</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9107" model="account.account.template">
-      <field name="code">9107</field>
-      <field name="name">Verkaufsraum m2</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9116" model="account.account.template">
-      <field name="code">9116</field>
-      <field name="name">Anzahl Rechnungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9117" model="account.account.template">
-      <field name="code">9117</field>
-      <field name="name">Anzahl Kreditkunden monatlich</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9118" model="account.account.template">
-      <field name="code">9118</field>
-      <field name="name">Anzahl Kreditkunden aufgelaufen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9120" model="account.account.template">
-      <field name="code">9120</field>
-      <field name="name">Erweiterungsinvestitionen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9135" model="account.account.template">
-      <field name="code">9135</field>
-      <field name="name">Auftragseingang im Geschäftsjahr</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9140" model="account.account.template">
-      <field name="code">9140</field>
-      <field name="name">Auftragsbestand</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9190" model="account.account.template">
-      <field name="code">9190</field>
-      <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9199" model="account.account.template">
-      <field name="code">9199</field>
-      <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9200" model="account.account.template">
-      <field name="code">9200</field>
-      <field name="name">Beschäftigte Personen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9209" model="account.account.template">
-      <field name="code">9209</field>
-      <field name="name">Gegenkonto zu 9200</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9210" model="account.account.template">
-      <field name="code">9210</field>
-      <field name="name">Produktive Löhne</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9219" model="account.account.template">
-      <field name="code">9219</field>
-      <field name="name">Gegenkonto zu 9210</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9220" model="account.account.template">
-      <field name="code">9220</field>
-      <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9221" model="account.account.template">
-      <field name="code">9221</field>
-      <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9229" model="account.account.template">
-      <field name="code">9229</field>
-      <field name="name">Gegenkonto zu 9220-9221</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9230" model="account.account.template">
-      <field name="code">9230</field>
-      <field name="name">Baukostenzuschüsse</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9232" model="account.account.template">
-      <field name="code">9232</field>
-      <field name="name">Investitionszulagen </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9234" model="account.account.template">
-      <field name="code">9234</field>
-      <field name="name">Investitionszuschüsse </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9239" model="account.account.template">
-      <field name="code">9239</field>
-      <field name="name">Gegenkonto zu Konten 9230- 9238</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9240" model="account.account.template">
-      <field name="code">9240</field>
-      <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9241" model="account.account.template">
-      <field name="code">9241</field>
-      <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9242" model="account.account.template">
-      <field name="code">9242</field>
-      <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9243" model="account.account.template">
-      <field name="code">9243</field>
-      <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9244" model="account.account.template">
-      <field name="code">9244</field>
-      <field name="name">Gegenkonto zu Konto 9240-43</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9245" model="account.account.template">
-      <field name="code">9245</field>
-      <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9246" model="account.account.template">
-      <field name="code">9246</field>
-      <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9247" model="account.account.template">
-      <field name="code">9247</field>
-      <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9249" model="account.account.template">
-      <field name="code">9249</field>
-      <field name="name">Gegenkonto zu Konto 9245-47</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9250" model="account.account.template">
-      <field name="code">9250</field>
-      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9255" model="account.account.template">
-      <field name="code">9255</field>
-      <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9259" model="account.account.template">
-      <field name="code">9259</field>
-      <field name="name">Gegenkonto zu 9250 und 9255</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9260" model="account.account.template">
-      <field name="code">9260</field>
-      <field name="name">Kurzfristige Rückstellungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9262" model="account.account.template">
-      <field name="code">9262</field>
-      <field name="name">Mittelfristige Rückstellungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9264" model="account.account.template">
-      <field name="code">9264</field>
-      <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9269" model="account.account.template">
-      <field name="code">9269</field>
-      <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9270" model="account.account.template">
-      <field name="code">9270</field>
-      <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9271" model="account.account.template">
-      <field name="code">9271</field>
-      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9272" model="account.account.template">
-      <field name="code">9272</field>
-      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9273" model="account.account.template">
-      <field name="code">9273</field>
-      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9274" model="account.account.template">
-      <field name="code">9274</field>
-      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9275" model="account.account.template">
-      <field name="code">9275</field>
-      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9276" model="account.account.template">
-      <field name="code">9276</field>
-      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9277" model="account.account.template">
-      <field name="code">9277</field>
-      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9278" model="account.account.template">
-      <field name="code">9278</field>
-      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9279" model="account.account.template">
-      <field name="code">9279</field>
-      <field name="name">Verpflichtungen aus Treuhandvermögen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9280" model="account.account.template">
-      <field name="code">9280</field>
-      <field name="name">Gegenkonto zu 9281-9284</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9281" model="account.account.template">
-      <field name="code">9281</field>
-      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9282" model="account.account.template">
-      <field name="code">9282</field>
-      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9283" model="account.account.template">
-      <field name="code">9283</field>
-      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9284" model="account.account.template">
-      <field name="code">9284</field>
-      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9287" model="account.account.template">
-      <field name="code">9287</field>
-      <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9288" model="account.account.template">
-      <field name="code">9288</field>
-      <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9289" model="account.account.template">
-      <field name="code">9289</field>
-      <field name="name">Gegenkonto zu 9287 und 9288</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9290" model="account.account.template">
-      <field name="code">9290</field>
-      <field name="name">Statistisches Konto steuerfreie Auslagen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9291" model="account.account.template">
-      <field name="code">9291</field>
-      <field name="name">Gegenkonto zu 9290</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9292" model="account.account.template">
-      <field name="code">9292</field>
-      <field name="name">Statistisches Konto Fremdgeld</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9293" model="account.account.template">
-      <field name="code">9293</field>
-      <field name="name">Gegenkonto zu 9292</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9295" model="account.account.template">
-      <field name="code">9295</field>
-      <field name="name">Einlagen stiller Gesellschafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9297" model="account.account.template">
-      <field name="code">9297</field>
-      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9400" model="account.account.template">
-      <field name="code">9400</field>
-      <field name="name">Privatentnahmen allgemein</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9410" model="account.account.template">
-      <field name="code">9410</field>
-      <field name="name">Privatsteuern</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9420" model="account.account.template">
-      <field name="code">9420</field>
-      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9430" model="account.account.template">
-      <field name="code">9430</field>
-      <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9440" model="account.account.template">
-      <field name="code">9440</field>
-      <field name="name">Zuwendungen- Spenden</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9450" model="account.account.template">
-      <field name="code">9450</field>
-      <field name="name">Außergewöhnliche Belastungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9460" model="account.account.template">
-      <field name="code">9460</field>
-      <field name="name">Grundstücksaufwand</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9470" model="account.account.template">
-      <field name="code">9470</field>
-      <field name="name">Grundstücksertrag</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9480" model="account.account.template">
-      <field name="code">9480</field>
-      <field name="name">Unentgeltliche Wertabgaben</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9490" model="account.account.template">
-      <field name="code">9490</field>
-      <field name="name">Privateinlagen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9500" model="account.account.template">
-      <field name="code">9500</field>
-      <field name="name">Anteil für Konto Vollhafter 2000</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9501" model="account.account.template">
-      <field name="code">9501</field>
-      <field name="name">Anteil für Konto Vollhafter 2001</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9502" model="account.account.template">
-      <field name="code">9502</field>
-      <field name="name">Anteil für Konto Vollhafter 2002</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9503" model="account.account.template">
-      <field name="code">9503</field>
-      <field name="name">Anteil für Konto Vollhafter 2003</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9504" model="account.account.template">
-      <field name="code">9504</field>
-      <field name="name">Anteil für Konto Vollhafter 2004</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9505" model="account.account.template">
-      <field name="code">9505</field>
-      <field name="name">Anteil für Konto Vollhafter 2005</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9506" model="account.account.template">
-      <field name="code">9506</field>
-      <field name="name">Anteil für Konto Vollhafter 2006</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9507" model="account.account.template">
-      <field name="code">9507</field>
-      <field name="name">Anteil für Konto Vollhafter 2007</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9508" model="account.account.template">
-      <field name="code">9508</field>
-      <field name="name">Anteil für Konto Vollhafter 2008</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9509" model="account.account.template">
-      <field name="code">9509</field>
-      <field name="name">Anteil für Konto Vollhafter 2009</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9510" model="account.account.template">
-      <field name="code">9510</field>
-      <field name="name">Anteil für Konto Vollhafter 2010</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9511" model="account.account.template">
-      <field name="code">9511</field>
-      <field name="name">Anteil für Konto Vollhafter 2011</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9512" model="account.account.template">
-      <field name="code">9512</field>
-      <field name="name">Anteil für Konto Vollhafter 2012</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9513" model="account.account.template">
-      <field name="code">9513</field>
-      <field name="name">Anteil für Konto Vollhafter 2013</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9514" model="account.account.template">
-      <field name="code">9514</field>
-      <field name="name">Anteil für Konto Vollhafter 2014</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9515" model="account.account.template">
-      <field name="code">9515</field>
-      <field name="name">Anteil für Konto Vollhafter 2015</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9516" model="account.account.template">
-      <field name="code">9516</field>
-      <field name="name">Anteil für Konto Vollhafter 2016</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9517" model="account.account.template">
-      <field name="code">9517</field>
-      <field name="name">Anteil für Konto Vollhafter 2017</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9518" model="account.account.template">
-      <field name="code">9518</field>
-      <field name="name">Anteil für Konto Vollhafter 2018</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9519" model="account.account.template">
-      <field name="code">9519</field>
-      <field name="name">Anteil für Konto Vollhafter 2019</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9520" model="account.account.template">
-      <field name="code">9520</field>
-      <field name="name">Anteil für Konto Vollhafter 2020</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9521" model="account.account.template">
-      <field name="code">9521</field>
-      <field name="name">Anteil für Konto Vollhafter 2021</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9522" model="account.account.template">
-      <field name="code">9522</field>
-      <field name="name">Anteil für Konto Vollhafter 2022</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9523" model="account.account.template">
-      <field name="code">9523</field>
-      <field name="name">Anteil für Konto Vollhafter 2023</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9524" model="account.account.template">
-      <field name="code">9524</field>
-      <field name="name">Anteil für Konto Vollhafter 2024</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9525" model="account.account.template">
-      <field name="code">9525</field>
-      <field name="name">Anteil für Konto Vollhafter 2025</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9526" model="account.account.template">
-      <field name="code">9526</field>
-      <field name="name">Anteil für Konto Vollhafter 2026</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9527" model="account.account.template">
-      <field name="code">9527</field>
-      <field name="name">Anteil für Konto Vollhafter 2027</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9528" model="account.account.template">
-      <field name="code">9528</field>
-      <field name="name">Anteil für Konto Vollhafter 2028</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9529" model="account.account.template">
-      <field name="code">9529</field>
-      <field name="name">Anteil für Konto Vollhafter 2029</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9530" model="account.account.template">
-      <field name="code">9530</field>
-      <field name="name">Anteil für Konto Vollhafter 9810</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9531" model="account.account.template">
-      <field name="code">9531</field>
-      <field name="name">Anteil für Konto Vollhafter 9811</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9532" model="account.account.template">
-      <field name="code">9532</field>
-      <field name="name">Anteil für Konto Vollhafter 9812</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9533" model="account.account.template">
-      <field name="code">9533</field>
-      <field name="name">Anteil für Konto Vollhafter 9813</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9534" model="account.account.template">
-      <field name="code">9534</field>
-      <field name="name">Anteil für Konto Vollhafter 9814</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9535" model="account.account.template">
-      <field name="code">9535</field>
-      <field name="name">Anteil für Konto Vollhafter 9815</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9536" model="account.account.template">
-      <field name="code">9536</field>
-      <field name="name">Anteil für Konto Vollhafter 9816</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9537" model="account.account.template">
-      <field name="code">9537</field>
-      <field name="name">Anteil für Konto Vollhafter 9817</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9538" model="account.account.template">
-      <field name="code">9538</field>
-      <field name="name">Anteil für Konto Vollhafter 9818</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9539" model="account.account.template">
-      <field name="code">9539</field>
-      <field name="name">Anteil für Konto Vollhafter 9819</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9540" model="account.account.template">
-      <field name="code">9540</field>
-      <field name="name">Anteil für Konto Vollhafter 0060</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9541" model="account.account.template">
-      <field name="code">9541</field>
-      <field name="name">Anteil für Konto Vollhafter 0061</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9542" model="account.account.template">
-      <field name="code">9542</field>
-      <field name="name">Anteil für Konto Vollhafter 0062</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9543" model="account.account.template">
-      <field name="code">9543</field>
-      <field name="name">Anteil für Konto Vollhafter 0063</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9544" model="account.account.template">
-      <field name="code">9544</field>
-      <field name="name">Anteil für Konto Vollhafter 0064</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9545" model="account.account.template">
-      <field name="code">9545</field>
-      <field name="name">Anteil für Konto Vollhafter 0065</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9546" model="account.account.template">
-      <field name="code">9546</field>
-      <field name="name">Anteil für Konto Vollhafter 0066</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9547</field>
-      <field name="name">Anteil für Konto Vollhafter 0067</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="name">Anteil für Konto Vollhafter 0068</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9549</field>
-      <field name="name">Anteil für Konto Vollhafter 0069</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9550</field>
-      <field name="name">Anteil für Konto Teilhafter 2050</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9551</field>
-      <field name="name">Anteil für Konto Teilhafter 2051</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9552</field>
-      <field name="name">Anteil für Konto Teilhafter 2052</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9553</field>
-      <field name="name">Anteil für Konto Teilhafter 2053</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9554</field>
-      <field name="name">Anteil für Konto Teilhafter 2054</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9555</field>
-      <field name="name">Anteil für Konto Teilhafter 2055</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9556" model="account.account.template">
-      <field name="code">9556</field>
-      <field name="name">Anteil für Konto Teilhafter 2056</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-      <field name="code">9557</field>
-      <field name="name">Anteil für Konto Teilhafter 2057</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9558" model="account.account.template">
-      <field name="code">9558</field>
-      <field name="name">Anteil für Konto Teilhafter 2058</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9559" model="account.account.template">
-      <field name="code">9559</field>
-      <field name="name">Anteil für Konto Teilhafter 2059</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9560" model="account.account.template">
-      <field name="code">9560</field>
-      <field name="name">Anteil für Konto Teilhafter 2060</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9561" model="account.account.template">
-      <field name="code">9561</field>
-      <field name="name">Anteil für Konto Teilhafter 2061</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9562" model="account.account.template">
-      <field name="code">9562</field>
-      <field name="name">Anteil für Konto Teilhafter 2062</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9563" model="account.account.template">
-      <field name="code">9563</field>
-      <field name="name">Anteil für Konto Teilhafter 2063</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9564" model="account.account.template">
-      <field name="code">9564</field>
-      <field name="name">Anteil für Konto Teilhafter 2064</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9565" model="account.account.template">
-      <field name="code">9565</field>
-      <field name="name">Anteil für Konto Teilhafter 2065</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9566" model="account.account.template">
-      <field name="code">9566</field>
-      <field name="name">Anteil für Konto Teilhafter 2066</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9567" model="account.account.template">
-      <field name="code">9567</field>
-      <field name="name">Anteil für Konto Teilhafter 2067</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9568" model="account.account.template">
-      <field name="code">9568</field>
-      <field name="name">Anteil für Konto Teilhafter 2068</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9569" model="account.account.template">
-      <field name="code">9569</field>
-      <field name="name">Anteil für Konto Teilhafter 2069</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9570" model="account.account.template">
-      <field name="code">9570</field>
-      <field name="name">Anteil für Konto Teilhafter 2070 </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9571" model="account.account.template">
-      <field name="code">9571</field>
-      <field name="name">Anteil für Konto Teilhafter 2071</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9572" model="account.account.template">
-      <field name="code">9572</field>
-      <field name="name">Anteil für Konto Teilhafter 2072</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9573" model="account.account.template">
-      <field name="code">9573</field>
-      <field name="name">Anteil für Konto Teilhafter 2073</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9574" model="account.account.template">
-      <field name="code">9574</field>
-      <field name="name">Anteil für Konto Teilhafter 2074</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9575" model="account.account.template">
-      <field name="code">9575</field>
-      <field name="name">Anteil für Konto Teilhafter 2075</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9576" model="account.account.template">
-      <field name="code">9576</field>
-      <field name="name">Anteil für Konto Teilhafter 2076</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9577" model="account.account.template">
-      <field name="code">9577</field>
-      <field name="name">Anteil für Konto Teilhafter 2077</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9578" model="account.account.template">
-      <field name="code">9578</field>
-      <field name="name">Anteil für Konto Teilhafter 2078</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9579" model="account.account.template">
-      <field name="code">9579</field>
-      <field name="name">Anteil für Konto Teilhafter 2079</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9580" model="account.account.template">
-      <field name="code">9580</field>
-      <field name="name">Anteil für Konto Vollhafter 9820 </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9581" model="account.account.template">
-      <field name="code">9581</field>
-      <field name="name">Anteil für Konto Vollhafter 9821</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9582" model="account.account.template">
-      <field name="code">9582</field>
-      <field name="name">Anteil für Konto Vollhafter 9822</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9583" model="account.account.template">
-      <field name="code">9583</field>
-      <field name="name">Anteil für Konto Vollhafter 9823</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9584" model="account.account.template">
-      <field name="code">9584</field>
-      <field name="name">Anteil für Konto Vollhafter 9824</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9585" model="account.account.template">
-      <field name="code">9585</field>
-      <field name="name">Anteil für Konto Vollhafter 9825</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9586" model="account.account.template">
-      <field name="code">9586</field>
-      <field name="name">Anteil für Konto Vollhafter 9826</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9587" model="account.account.template">
-      <field name="code">9587</field>
-      <field name="name">Anteil für Konto Vollhafter 9827</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9588" model="account.account.template">
-      <field name="code">9588</field>
-      <field name="name">Anteil für Konto Vollhafter 9828</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9589" model="account.account.template">
-      <field name="code">9589</field>
-      <field name="name">Anteil für Konto Vollhafter 9829</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9590" model="account.account.template">
-      <field name="code">9590</field>
-      <field name="name">Anteil für Konto Teilhafter 0080 </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9591" model="account.account.template">
-      <field name="code">9591</field>
-      <field name="name">Anteil für Konto Teilhafter 0081</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9592" model="account.account.template">
-      <field name="code">9592</field>
-      <field name="name">Anteil für Konto Teilhafter 0082</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9593" model="account.account.template">
-      <field name="code">9593</field>
-      <field name="name">Anteil für Konto Teilhafter 0083</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-
-    <record id="account_9594" model="account.account.template">
-      <field name="code">9594</field>
-      <field name="name">Anteil für Konto Teilhafter 0084</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9595" model="account.account.template">
-      <field name="code">9595</field>
-      <field name="name">Anteil für Konto Teilhafter 0085</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9596" model="account.account.template">
-      <field name="code">9596</field>
-      <field name="name">Anteil für Konto Teilhafter 0086</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9597" model="account.account.template">
-      <field name="code">9597</field>
-      <field name="name">Anteil für Konto Teilhafter 0087</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9598" model="account.account.template">
-      <field name="code">9598</field>
-      <field name="name">Anteil für Konto Teilhafter 0088</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9599" model="account.account.template">
-      <field name="code">9599</field>
-      <field name="name">Anteil für Konto Teilhafter 0089</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
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-    <record id="account_9600" model="account.account.template">
-      <field name="code">9600</field>
-      <field name="name">Name des Gesellschafters Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9610" model="account.account.template">
-      <field name="code">9610</field>
-      <field name="name">Tätigkeitsvergütung Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9620" model="account.account.template">
-      <field name="code">9620</field>
-      <field name="name">Tantieme Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9630" model="account.account.template">
-      <field name="code">9630</field>
-      <field name="name">Darlehensverzinsung Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
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-    <record id="account_9640" model="account.account.template">
-      <field name="code">9640</field>
-      <field name="name">Gebrauchsüberlassung Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9650" model="account.account.template">
-      <field name="code">9650</field>
-      <field name="name">Sonstige Vergütungen Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9690" model="account.account.template">
-      <field name="code">9690</field>
-      <field name="name">Restanteil Vollhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9700" model="account.account.template">
-      <field name="code">9700</field>
-      <field name="name">Name des Gesellschafters Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9710" model="account.account.template">
-      <field name="code">9710</field>
-      <field name="name">Tätigkeitsvergütung Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9720" model="account.account.template">
-      <field name="code">9720</field>
-      <field name="name">Tantieme Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9730" model="account.account.template">
-      <field name="code">9730</field>
-      <field name="name">Darlehensverzinsung Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9740" model="account.account.template">
-      <field name="code">9740</field>
-      <field name="name">Gebrauchsüberlassung Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9750" model="account.account.template">
-      <field name="code">9750</field>
-      <field name="name">Sonstige Vergütungen Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9780" model="account.account.template">
-      <field name="code">9780</field>
-      <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9790" model="account.account.template">
-      <field name="code">9790</field>
-      <field name="name">Restanteil Teillhafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9800" model="account.account.template">
-      <field name="code">9800</field>
-      <field name="name">Lösch- und Korrekturschlüssel</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9801" model="account.account.template">
-      <field name="code">9801</field>
-      <field name="name">Lösch- und Korrekturschlüssel</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9810" model="account.account.template">
-      <field name="code">9810</field>
-      <field name="name">Gesellschafter-Darlehen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
+<data noupdate="1">
 
-    <record id="account_9820" model="account.account.template">
-      <field name="code">9820</field>
-      <field name="name">Verlust-/ Vortragskonto</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    <record id="account_1327" model="account.account.template">
+        <field name="name">Finanzwechsel</field>
+        <field name="code">1327</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
     </record>
 
-    <record id="account_9830" model="account.account.template">
-      <field name="code">9830</field>
-      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9840" model="account.account.template">
-      <field name="code">9840</field>
-      <field name="name">Gesellschafter-Darlehen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9850" model="account.account.template">
-      <field name="code">9850</field>
-      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9860" model="account.account.template">
-      <field name="code">9860</field>
-      <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9870" model="account.account.template">
-      <field name="code">9870</field>
-      <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9880" model="account.account.template">
-      <field name="code">9880</field>
-      <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9882" model="account.account.template">
-      <field name="code">9882</field>
-      <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9883" model="account.account.template">
-      <field name="code">9883</field>
-      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9884" model="account.account.template">
-      <field name="code">9884</field>
-      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9885" model="account.account.template">
-      <field name="code">9885</field>
-      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9886" model="account.account.template">
-      <field name="code">9886</field>
-      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9887" model="account.account.template">
-      <field name="code">9887</field>
-      <field name="name">Steueraufwand der Gesellschafter </field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9889" model="account.account.template">
-      <field name="code">9889</field>
-      <field name="name">Gegenkonto zu 9887</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9890" model="account.account.template">
-      <field name="code">9890</field>
-      <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9891" model="account.account.template">
-      <field name="code">9891</field>
-      <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9893" model="account.account.template">
-      <field name="code">9893</field>
-      <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9894" model="account.account.template">
-      <field name="code">9894</field>
-      <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9895" model="account.account.template">
-      <field name="code">9895</field>
-      <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9896" model="account.account.template">
-      <field name="code">9896</field>
-      <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9897" model="account.account.template">
-      <field name="code">9897</field>
-      <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9899" model="account.account.template">
-      <field name="code">9899</field>
-      <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9900" model="account.account.template">
-      <field name="code">9900</field>
-      <field name="name">SO Commitment</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9910" model="account.account.template">
-      <field name="code">9910</field>
-      <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9911" model="account.account.template">
-      <field name="code">9911</field>
-      <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9912" model="account.account.template">
-      <field name="code">9912</field>
-      <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9913" model="account.account.template">
-      <field name="code">9913</field>
-      <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9918" model="account.account.template">
-      <field name="code">9918</field>
-      <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9919" model="account.account.template">
-      <field name="code">9919</field>
-      <field name="name">Gegenkonto zu 9918 (Haben)</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9980" model="account.account.template">
-      <field name="code">9980</field>
-      <field name="name">Anteil für Verbindlichkeitskonten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
-    </record>
-
-    <record id="account_9981" model="account.account.template">
-      <field name="code">9981</field>
-      <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
-      <field name="reconcile" eval="False"/>
-      <field name="user_type_id" ref="l10n_de.account_type_other"/>
-      <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    <record id="l10n_de_chart_template" model="account.chart.template">
+        <field name="name">Deutscher Kontenplan SKR03</field>
+        <field name="currency_id" ref="base.EUR"/>
+        <field name="transfer_account_id" ref="account_1327"/>
+    </record>
+
+    <record id="account_1327" model="account.account.template">
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0010">
+        <field name="name">Entgeltlich erworbene Konzessionen und gewerbl. Schutzrechte</field>
+        <field name="code">0010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0015">
+        <field name="name">Konzessionen</field>
+        <field name="code">0015</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0020">
+        <field name="name">Gewerbliche Schutzrechte</field>
+        <field name="code">0020</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0025">
+        <field name="name">Ähnliche Rechte und Werte</field>
+        <field name="code">0025</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0027">
+        <field name="name">EDV - Software</field>
+        <field name="code">0027</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0030">
+        <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
+        <field name="code">0030</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0035">
+        <field name="name">Geschäfts- oder Firmenwert</field>
+        <field name="code">0035</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0038">
+        <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert</field>
+        <field name="code">0038</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0039">
+        <field name="name">Anzahlungen auf immaterielle Vermögensgegenstände </field>
+        <field name="code">0039</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0040">
+        <field name="name">Verschmelzungsmehrwert</field>
+        <field name="code">0040</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0043">
+        <field name="name">Selbst geschaffene immaterielle Vermögensgegenstände</field>
+        <field name="code">0043</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0044">
+        <field name="name">EDV-Software</field>
+        <field name="code">0044</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0045">
+        <field name="name">Lizenzen und Franchiseverträge</field>
+        <field name="code">0045</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0046">
+        <field name="name">Konzessionen und gewerbliche Schutzrechte</field>
+        <field name="code">0046</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0047">
+        <field name="name">Rezepte, Verfahren, Prototypen</field>
+        <field name="code">0047</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0048">
+        <field name="name">Immaterielle Vermögensgegenstände in Entwicklung</field>
+        <field name="code">0048</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0050">
+        <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten</field>
+        <field name="code">0050</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0060">
+        <field name="name">Grundstücksgleiche Rechte ohne Bauten  </field>
+        <field name="code">0060</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0065">
+        <field name="name">Unbebaute Grundstücke</field>
+        <field name="code">0065</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0070">
+        <field name="name">Grundstücksgleiche Rechte (Erbbaurecht, Dauerwohnrecht)</field>
+        <field name="code">0070</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0075">
+        <field name="name">Grundstücke mit Substanzverzehr</field>
+        <field name="code">0075</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0079">
+        <field name="name">Anzahlungen auf Grundstücke u. grundstücksgleiche Rechte ohne Bauten </field>
+        <field name="code">0079</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0080">
+        <field name="name">Bauten auf eigenen Grundstücken u. grundstückgleichen Rechten </field>
+        <field name="code">0080</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0085">
+        <field name="name">Grundstückswerte eigener bebauter Grundstücke </field>
+        <field name="code">0085</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0090">
+        <field name="name">Geschäftsbauten</field>
+        <field name="code">0090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0100">
+        <field name="name">Fabrikbauten</field>
+        <field name="code">0100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0110">
+        <field name="name">Garagen</field>
+        <field name="code">0110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0111">
+        <field name="name">Außenanlagen</field>
+        <field name="code">0111</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0112">
+        <field name="name">Hof- und Wegbefestigungen</field>
+        <field name="code">0112</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0113">
+        <field name="name">Einrichtungen für Geschäfts- u. Fabrikbauten</field>
+        <field name="code">0113</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0115">
+        <field name="name">Andere Bauten </field>
+        <field name="code">0115</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0120">
+        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau </field>
+        <field name="code">0120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0129">
+        <field name="name">Anzahlungen auf Bauten eigen. Grundstücken</field>
+        <field name="code">0129</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0140">
+        <field name="name">Wohnbauten</field>
+        <field name="code">0140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0145">
+        <field name="name">Garagen</field>
+        <field name="code">0145</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0146">
+        <field name="name">Außenanlagen </field>
+        <field name="code">0146</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0147">
+        <field name="name">Hof- und Wegebefestigungen </field>
+        <field name="code">0147</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0148">
+        <field name="name">Einrichtungen für Wohnbauten </field>
+        <field name="code">0148</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0149">
+        <field name="name">Gebäudeteil des häuslichen Arbeitszimmers</field>
+        <field name="code">0149</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0150">
+        <field name="name">Wohnbauten im Bau</field>
+        <field name="code">0150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0159">
+        <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken</field>
+        <field name="code">0159</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0160">
+        <field name="name">Bauten auf fremden Grundstücken </field>
+        <field name="code">0160</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0165">
+        <field name="name">Geschäftsbauten </field>
+        <field name="code">0165</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0170">
+        <field name="name">Fabrikbauten</field>
+        <field name="code">0170</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0175">
+        <field name="name">Garagen </field>
+        <field name="code">0175</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0176">
+        <field name="name">Außenanlagen </field>
+        <field name="code">0176</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0177">
+        <field name="name">Hof- und Wegebefestigungen </field>
+        <field name="code">0177</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0178">
+        <field name="name">Einrichtung Fabrik- und Geschäftsbauten </field>
+        <field name="code">0178</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0179">
+        <field name="name">Andere Bauten </field>
+        <field name="code">0179</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0180">
+        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau </field>
+        <field name="code">0180</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0189">
+        <field name="name">Anzahlung auf Bauten auf fremden Grundstücken</field>
+        <field name="code">0189</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0190">
+        <field name="name">Wohnbauten</field>
+        <field name="code">0190</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0191">
+        <field name="name">Garagen</field>
+        <field name="code">0191</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0192">
+        <field name="name">Außenanlagen </field>
+        <field name="code">0192</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0193">
+        <field name="name">Hof- und Wegebefestigungen </field>
+        <field name="code">0193</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0194">
+        <field name="name">Einrichtungen für Wohnbauten </field>
+        <field name="code">0194</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0195">
+        <field name="name">Wohnbauten im Bau </field>
+        <field name="code">0195</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0199">
+        <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundstücken </field>
+        <field name="code">0199</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0200">
+        <field name="name">Technische Anlagen und Maschinen</field>
+        <field name="code">0200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0210">
+        <field name="name">Maschinen</field>
+        <field name="code">0210</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0220">
+        <field name="name">Maschinengebundene Werkzeuge</field>
+        <field name="code">0220</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0240">
+        <field name="name">Technische Anlagen</field>
+        <field name="code">0240</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0260">
+        <field name="name">Transportanlagen und Ähnliches</field>
+        <field name="code">0260</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0280">
+        <field name="name">Betriebsvorrichtungen</field>
+        <field name="code">0280</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0290">
+        <field name="name">Technische Anlagen und Maschinen im Bau</field>
+        <field name="code">0290</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0299">
+        <field name="name">Anzahlungen auf technische Anlagen</field>
+        <field name="code">0299</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0300">
+        <field name="name">Betriebs- und Geschäftsausstattung</field>
+        <field name="code">0300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0310">
+        <field name="name">Andere Anlagen</field>
+        <field name="code">0310</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0320">
+        <field name="name">Pkw</field>
+        <field name="code">0320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0350">
+        <field name="name">Lkw</field>
+        <field name="code">0350</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0380">
+        <field name="name">Sonstige Transportmittel</field>
+        <field name="code">0380</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0400">
+        <field name="name">Betriebsausstattung</field>
+        <field name="code">0400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0410">
+        <field name="name">Geschäftsausstattung</field>
+        <field name="code">0410</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0420">
+        <field name="name">Büroeinrichtung</field>
+        <field name="code">0420</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0430">
+        <field name="name">Ladeneinrichtung</field>
+        <field name="code">0430</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0440">
+        <field name="name">Werkzeuge</field>
+        <field name="code">0440</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0450">
+        <field name="name">Einbauten</field>
+        <field name="code">0450</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0460">
+        <field name="name">Gerüst- und Schalungsmaterial</field>
+        <field name="code">0460</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0480">
+        <field name="name">Geringwertige Wirtschaftsgüter</field>
+        <field name="code">0480</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0485">
+        <field name="name">Geringwertige Wirtschaftsgüter Sammelposten</field>
+        <field name="code">0485</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0490">
+        <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
+        <field name="code">0490</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0498">
+        <field name="name">Betriebs- und Geschäftsausstattung im Bau</field>
+        <field name="code">0498</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0499">
+        <field name="name">Anzahlung Betriebs- u. Geschäftsausstattung </field>
+        <field name="code">0499</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0500">
+        <field name="name">Anteile an verbundenen Unternehmen</field>
+        <field name="code">0500</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0501">
+        <field name="name">Anteile an verbundenen Unternehmen, Personengesellschaften</field>
+        <field name="code">0501</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0502">
+        <field name="name">Anteile an verbundenen Unternehmen, Kapitalgesellschaften</field>
+        <field name="code">0502</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0503">
+        <field name="name">Anteile an herrschender Gesellschaft, Kapitalgesellschaften</field>
+        <field name="code">0503</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0504">
+        <field name="name">Anteile an herrschender Gesellschaft </field>
+        <field name="code">0504</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0505">
+        <field name="name">Ausleihungen an verbundene Unternehmen </field>
+        <field name="code">0505</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0506">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Personengesellschaften</field>
+        <field name="code">0506</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0507">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</field>
+        <field name="code">0507</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0508">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Einzelunternehmen</field>
+        <field name="code">0508</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0509">
+        <field name="name">Anteile an herrschender Gesellschaft, Personenlgesellschaften</field>
+        <field name="code">0509</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0510">
+        <field name="name">Beteiligungen</field>
+        <field name="code">0510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0513">
+        <field name="name">Typisch stille Beteiligungen </field>
+        <field name="code">0513</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0516">
+        <field name="name">Atypisch stille Beteiligungen </field>
+        <field name="code">0516</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0517">
+        <field name="name">Beteiligungen an Kapitalgesellschaften </field>
+        <field name="code">0517</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0518">
+        <field name="name">Beteiligungen an Personengesellschaften </field>
+        <field name="code">0518</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0519">
+        <field name="name">Beteiligung einer GmbH and Co.KG an einer Komplementär GmbH</field>
+        <field name="code">0519</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0520">
+        <field name="name">Ausleihungen an Unternehmen mit denen ein Beteiligungsverhältnis besteht</field>
+        <field name="code">0520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0523">
+        <field name="name">Ausleihungen an Unternehmen mit Beteiligungsverhältnis, Personengesellschaften</field>
+        <field name="code">0523</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0524">
+        <field name="name">Ausleihungen an Unternehmen mit Beteiligungsverhältnis, Kapitalgesellschaften</field>
+        <field name="code">0524</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0525">
+        <field name="name">Wertpapiere des Anlagevermögens</field>
+        <field name="code">0525</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0530">
+        <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen</field>
+        <field name="code">0530</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0535">
+        <field name="name">Festverzinsliche Wertpapiere</field>
+        <field name="code">0535</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0540">
+        <field name="name">Sonstige Ausleihungen</field>
+        <field name="code">0540</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0550">
+        <field name="name">Darlehen</field>
+        <field name="code">0550</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0570">
+        <field name="name">Genossenschaftsanteile zum langfristigen Verbleib</field>
+        <field name="code">0570</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0580">
+        <field name="name">Ausleihungen an Gesellschafter </field>
+        <field name="code">0580</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0582">
+        <field name="name">Ausleihungen an GmbH-Gesellschafter</field>
+        <field name="code">0582</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0583">
+        <field name="name">Ausleihungen an stille Gesellschafter</field>
+        <field name="code">0583</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0584">
+        <field name="name">Ausleihungen an persönlich haftende Gesellschafter</field>
+        <field name="code">0584</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0586">
+        <field name="name">Ausleihungen an Kommanditisten</field>
+        <field name="code">0586</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0590">
+        <field name="name">Ausleihungen an nahe stehende Personen </field>
+        <field name="code">0590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0600">
+        <field name="name">Anleihen nicht konvertibel </field>
+        <field name="code">0600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0601">
+        <field name="name">Anleihen nicht konvertibel bis 1 Jahr </field>
+        <field name="code">0601</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0605">
+        <field name="name">Anleihen nicht konvertibel 1 bis 5 Jahre</field>
+        <field name="code">0605</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0610">
+        <field name="name">Anleihen nicht konvertibel größer 5 Jahre</field>
+        <field name="code">0610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0615">
+        <field name="name">Anleihen konvertibel </field>
+        <field name="code">0615</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0616">
+        <field name="name">Anleihen konvertibel - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">0616</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0620">
+        <field name="name">Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre </field>
+        <field name="code">0620</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0625">
+        <field name="name">Anleihen konvertibel - Restlaufzeit größer 5 Jahre </field>
+        <field name="code">0625</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0630">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten</field>
+        <field name="code">0630</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0631">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr</field>
+        <field name="code">0631</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0640">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">0640</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0650">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre</field>
+        <field name="code">0650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0660">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen </field>
+        <field name="code">0660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0661">
+        <field name="name">Verbindlichkeiten geg. Kreditinst.a.Teilzahlungsvertr. bis 1 Jahr </field>
+        <field name="code">0661</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0670">
+        <field name="name">Verbindlichkeiten geg. Kreditinst.a.Teilzahlungsvertr. 1 bis 5 Jahre </field>
+        <field name="code">0670</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0680">
+        <field name="name">Verbindlichkeiten geg. Kreditinst.a.Teilzahlungsvertr. größer 5 Jahre </field>
+        <field name="code">0680</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0700">
+        <field name="name">Verbindlichkeiten gegenüber verbundene Unternehmen </field>
+        <field name="code">0700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0701">
+        <field name="name">Verbindlichkeiten gegenüber verbundene Unternehmen bis 1 Jahr </field>
+        <field name="code">0701</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0705">
+        <field name="name">Verbindlichkeiten gegenüber verbundene Unternehmen 1 bis 5 Jahre</field>
+        <field name="code">0705</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0710">
+        <field name="name">Verbindlichkeiten gegenüber verbundene Unternehmen größer 5 Jahre</field>
+        <field name="code">0710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0715">
+        <field name="name">Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</field>
+        <field name="code">0715</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0716">
+        <field name="name">Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis  b. 1 Jahr </field>
+        <field name="code">0716</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0720">
+        <field name="name">Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis 1- 5 J.</field>
+        <field name="code">0720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0725">
+        <field name="name">Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis gr. 5 J.</field>
+        <field name="code">0725</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0730">
+        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern</field>
+        <field name="code">0730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0731">
+        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern bis 1 Jahr</field>
+        <field name="code">0731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0740">
+        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern 1 bis 5 Jahre</field>
+        <field name="code">0740</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0750">
+        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern größer 5 Jahre</field>
+        <field name="code">0750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0755">
+        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</field>
+        <field name="code">0755</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0760">
+        <field name="name">Darlehen typisch stiller Gesellschafter</field>
+        <field name="code">0760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0761">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">0761</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0764">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5  Jahre </field>
+        <field name="code">0764</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0767">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5  Jahre </field>
+        <field name="code">0767</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0770">
+        <field name="name">Darlehen atypisch stiller Gesellschafter</field>
+        <field name="code">0770</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0771">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">0771</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0774">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">0774</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0777">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">0777</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0780">
+        <field name="name">Partiarische Darlehen </field>
+        <field name="code">0780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0781">
+        <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">0781</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0784">
+        <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">0784</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0787">
+        <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">0787</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0800">
+        <field name="name">Gezeichnetes Kapital</field>
+        <field name="code">0800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0809">
+        <field name="name">Kapitalerhöhung aus Gesellschaftsmitteln</field>
+        <field name="code">0809</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0819">
+        <field name="name">Erworbene eigene Anteile</field>
+        <field name="code">0819</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0820">
+        <field name="name">Ausstehende Einlagen nicht eingefordert</field>
+        <field name="code">0820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0830">
+        <field name="name">Ausstehende Einlage eingefordert</field>
+        <field name="code">0830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0839">
+        <field name="name">Nachschüsse (Forderungen, Gegenkonto 0845)</field>
+        <field name="code">0839</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0840">
+        <field name="name">Kapitalrücklage </field>
+        <field name="code">0840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0841">
+        <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag </field>
+        <field name="code">0841</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0842">
+        <field name="name">Kapitalrücklage / Ausgabe Schuldverschreibungen</field>
+        <field name="code">0842</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0843">
+        <field name="name">Kapitalrücklage gg. Vorzugsgewährung</field>
+        <field name="code">0843</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0844">
+        <field name="name">Kapitalrücklage durch andere Zuzahlungen in das Eigenkapital </field>
+        <field name="code">0844</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0845">
+        <field name="name">Nachschusskapital (Gegenkonto 0839)</field>
+        <field name="code">0845</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0846">
+        <field name="name">Gesetzliche Rücklage </field>
+        <field name="code">0846</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0848">
+        <field name="name">Gewinnrücklagen aus Erwerb eigener Anteile</field>
+        <field name="code">0848</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0849">
+        <field name="name">Rücklage f. Anteile an herrschendem o. mehrh. bet. Unternehmen</field>
+        <field name="code">0849</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0851">
+        <field name="name">Satzungsmäßige Rücklagen </field>
+        <field name="code">0851</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0853">
+        <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG</field>
+        <field name="code">0853</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0854">
+        <field name="name">Gewinnrücklagen aus Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)</field>
+        <field name="code">0854</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0855">
+        <field name="name">Andere Gewinnrücklagen </field>
+        <field name="code">0855</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0856">
+        <field name="name">Eigenkapitalanteil von Wertaufholungen </field>
+        <field name="code">0856</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0857">
+        <field name="name">Gewinnrücklagen aus Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)</field>
+        <field name="code">0857</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0858">
+        <field name="name">Gewinnrücklagen aus Übergangsvorschr. BilMoG (Auflösg. SoPo mit Rückl.Ant.)</field>
+        <field name="code">0858</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0859">
+        <field name="name">Latente Steuern (Gewinnrückl. Haben) a. erfolgsneutr. Verrechnungen </field>
+        <field name="code">0859</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0860">
+        <field name="name">Gewinnvortrag vor Verwendung</field>
+        <field name="code">0860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0868">
+        <field name="name">Verlustvortrag vor Verwendung</field>
+        <field name="code">0868</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0869">
+        <field name="name">Vortrag auf neue Rechnung (Bilanz) </field>
+        <field name="code">0869</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0870">
+        <field name="name">Festkapital</field>
+        <field name="code">0870</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0880">
+        <field name="name">Variables Kapital</field>
+        <field name="code">0880</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0890">
+        <field name="name">Gesellschafter-Darlehen </field>
+        <field name="code">0890</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0900">
+        <field name="name">Kommandit-Kapital</field>
+        <field name="code">0900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0910">
+        <field name="name">Verlustausgleich</field>
+        <field name="code">0910</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0920">
+        <field name="name">Gesellschafter-Darlehen </field>
+        <field name="code">0920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0930">
+        <field name="name">Sonderposten mit Rücklageanteil, steuerfreie Rücklagen </field>
+        <field name="code">0930</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0931">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
+        <field name="code">0931</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0932">
+        <field name="name">Sonderposten mit Rücklageanteil EStR R 6.6</field>
+        <field name="code">0932</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0939">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+        <field name="code">0939</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0940">
+        <field name="name">Sonderposten mit Rücklageanteil, Sonderabschreibungen </field>
+        <field name="code">0940</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0943">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG n. F.</field>
+        <field name="code">0943</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0945">
+        <field name="name">Ausgleichsposten bei Entnahmen § 4g EStG</field>
+        <field name="code">0945</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0946">
+        <field name="name">Rücklagen für Zuschüsse</field>
+        <field name="code">0946</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0947">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG</field>
+        <field name="code">0947</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0949">
+        <field name="name">Sonderposten für Zuschüsse und Zulagen </field>
+        <field name="code">0949</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0950">
+        <field name="name">Pensions- und ähnliche Rückstellungen</field>
+        <field name="code">0950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0951">
+        <field name="name">Pensions- und ähnliche Rückstellungen nach § 246 Abs. 2 HGB</field>
+        <field name="code">0951</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0952">
+        <field name="name">Pensions- und ähnl. Rückst. geg. Gesellschaftern (10% Beteiligung am Kap.)</field>
+        <field name="code">0952</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0953">
+        <field name="name">Rückstellungen für Direktzusagen</field>
+        <field name="code">0953</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0954">
+        <field name="name">Rückstellungen für Zuschussverpfl. für Pensionskassen und Lebensvers.</field>
+        <field name="code">0954</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0955">
+        <field name="name">Steuerrückstellungen</field>
+        <field name="code">0955</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0956">
+        <field name="name">Gewerbesteuerrückstellung, § 4 Abs. 5b EStG</field>
+        <field name="code">0956</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0957">
+        <field name="name">Gewerbesteuerrückstellung</field>
+        <field name="code">0957</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0961">
+        <field name="name">Urlaubsrückstellungen</field>
+        <field name="code">0961</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0962">
+        <field name="name">Steuerrückstellung aus Steuerstundung (BStBK)</field>
+        <field name="code">0962</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0963">
+        <field name="name">Körperschaftsteuerrückstellung</field>
+        <field name="code">0963</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0964">
+        <field name="name">Rückstellungen für mit der Altersversorgung vergleichbare Verpflichtung</field>
+        <field name="code">0964</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0967">
+        <field name="name">Rückstellungen für Altersversorgung vergleichb. Verpfl. §246 Abs.2 HGB</field>
+        <field name="code">0967</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0968">
+        <field name="name">Passive latente Steuern</field>
+        <field name="code">0968</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_F'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0969">
+        <field name="name">Rückstellung für latente Steuern </field>
+        <field name="code">0969</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0970">
+        <field name="name">Sonstige Rückstellungen</field>
+        <field name="code">0970</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0971">
+        <field name="name">Rückstellungen Instandhaltung bis 3 M</field>
+        <field name="code">0971</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0973">
+        <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
+        <field name="code">0973</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0974">
+        <field name="name">Rückstellungen für Gewährleistungen</field>
+        <field name="code">0974</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0976">
+        <field name="name">Rückstellungen für drohende Verluste</field>
+        <field name="code">0976</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0977">
+        <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
+        <field name="code">0977</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0978">
+        <field name="name">Aufwandsrückstellungen (§249  Abs. 2 HGB)</field>
+        <field name="code">0978</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0979">
+        <field name="name">Rückstellungen für Umweltschutz</field>
+        <field name="code">0979</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0980">
+        <field name="name">Aktive Rechnungsabgrenzung</field>
+        <field name="code">0980</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0983">
+        <field name="name">Aktive latente Steuern </field>
+        <field name="code">0983</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_D'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0984">
+        <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
+        <field name="code">0984</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0985">
+        <field name="name">Aufwand Umsatzsteuer auf Anzahlungen </field>
+        <field name="code">0985</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0986">
+        <field name="name">Damnum / Disagio</field>
+        <field name="code">0986</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0987">
+        <field name="name">Rechnungsabgr.Posten (Gewinnrücklage Soll) a. erfolgsneutr. Verr.</field>
+        <field name="code">0987</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0988">
+        <field name="name">Latente Steuern (Gewinnrückl. Soll) aus erfolgsneutr. Verr.</field>
+        <field name="code">0988</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0990">
+        <field name="name">Passive Rechnungsabgrenzung</field>
+        <field name="code">0990</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_E'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0996">
+        <field name="name">Pauschalwertberichtigung Forderungen bis 1 Jahr </field>
+        <field name="code">0996</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0997">
+        <field name="name">Pauschalwertberichtigung Forderungen größer 1 Jahr </field>
+        <field name="code">0997</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0998">
+        <field name="name">Einzelwertberichtigung Forderungen bis 1 Jahr </field>
+        <field name="code">0998</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_0999">
+        <field name="name">Einzelwertberichtigung Forderungen größer 1 Jahr </field>
+        <field name="code">0999</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1010">
+        <field name="name">Nebenkasse 1</field>
+        <field name="code">1010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1020">
+        <field name="name">Nebenkasse 2</field>
+        <field name="code">1020</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1100">
+        <field name="name">Bank (Postbank)</field>
+        <field name="code">1100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1110">
+        <field name="name">Bank (Postbank 1)</field>
+        <field name="code">1110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1120">
+        <field name="name">Bank (Postbank 2)</field>
+        <field name="code">1120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1130">
+        <field name="name">Bank (Postbank 3)</field>
+        <field name="code">1130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1190">
+        <field name="name">LZB-Guthaben </field>
+        <field name="code">1190</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1195">
+        <field name="name">Bundesbankguthaben </field>
+        <field name="code">1195</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1210">
+        <field name="name">Bank 1</field>
+        <field name="code">1210</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1220">
+        <field name="name">Bank 2</field>
+        <field name="code">1220</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1230">
+        <field name="name">Bank 3</field>
+        <field name="code">1230</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1240">
+        <field name="name">Bank 4</field>
+        <field name="code">1240</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1250">
+        <field name="name">Bank 5</field>
+        <field name="code">1250</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1290">
+        <field name="name">Finanzmittelanlagen kurzfr. Disposition </field>
+        <field name="code">1290</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1300">
+        <field name="name">Wechsel aus Lieferungen und Leistungen</field>
+        <field name="code">1300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1301">
+        <field name="name">Wechsel aus Lieferungen und Leistungen bis 1 Jahr </field>
+        <field name="code">1301</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1302">
+        <field name="name">Wechsel aus Lieferungen und Leistungen größer 1 Jahr </field>
+        <field name="code">1302</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1305">
+        <field name="name">Wechsel aus Lieferungen und Leistungen bundesbankfähig </field>
+        <field name="code">1305</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1310">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen </field>
+        <field name="code">1310</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1311">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen bis 1 Jahr</field>
+        <field name="code">1311</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1312">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen größer 1 Jahr</field>
+        <field name="code">1312</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1315">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen bundesbankfähig </field>
+        <field name="code">1315</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1320">
+        <field name="name">Besitzwechsel gegen Unternehmen m. Beteiligungsverhältnis</field>
+        <field name="code">1320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1321">
+        <field name="name">Besitzwechsel gegen Unternehmen m. Beteiligungsverhältnis bis 1 Jahr </field>
+        <field name="code">1321</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1322">
+        <field name="name">Besitzwechsel gegen Unternehmen m. Beteiligungsverhältnis größer 1 Jahr </field>
+        <field name="code">1322</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1325">
+        <field name="name">Besitzwechsel gegen Unternehmen m. Beteiligungsverhältnis bundesbankfähig</field>
+        <field name="code">1325</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1329">
+        <field name="name">Andere Wertpapiere mit unwesentlichen Wertschwankungen</field>
+        <field name="code">1329</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1330">
+        <field name="name">Schecks</field>
+        <field name="code">1330</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1340">
+        <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen)</field>
+        <field name="code">1340</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1344">
+        <field name="name">Anteile an herrschender Gesellschaft </field>
+        <field name="code">1344</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1348">
+        <field name="name">Sonstige Wertpapiere</field>
+        <field name="code">1348</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1349">
+        <field name="name">Wertpapieranlagen kurzfristige Disposition </field>
+        <field name="code">1349</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1350">
+        <field name="name">GmbH-Anteile zum kurzfristigen Verbleib </field>
+        <field name="code">1350</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1352">
+        <field name="name">Genossenschafts-Anteile zum kurzfristigen Verbleib </field>
+        <field name="code">1352</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1353">
+        <field name="name">Vermögensgegenstände mit der Altersversorgung vergleichbare Verpflichtungen</field>
+        <field name="code">1353</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1354">
+        <field name="name">Verm.gegenstände mit der Altersversorgung vergleichb. Verpf. §246 Abs.2 HGB</field>
+        <field name="code">1354</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1355">
+        <field name="name">Ansprüche aus Rückdeckungsversicherung</field>
+        <field name="code">1355</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1356">
+        <field name="name">Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ähnl. Verpfl.</field>
+        <field name="code">1356</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1357">
+        <field name="name">Vermögensgeg. z. Saldierung m. Pensionsrückst. u. ä., § 246 Abs. 2 HGB</field>
+        <field name="code">1357</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1360">
+        <field name="name">Geldtransit</field>
+        <field name="code">1360</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1370">
+        <field name="name">Gewinnermittlung § 4/3 EStG ergebniswirksam </field>
+        <field name="code">1370</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1371">
+        <field name="name">Gewinnermittlung § 4/3 EStG nicht ergebniswirksam </field>
+        <field name="code">1371</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1373">
+        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</field>
+        <field name="code">1373</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1374">
+        <field name="name">Forderungen gegen Kommanditisten und atyp. stille Gesellschafter bis 1 Jahr</field>
+        <field name="code">1374</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1375">
+        <field name="name">Forderungen gegen Kommanditisten und atyp. stille Gesellschafter größer 1 Jahr</field>
+        <field name="code">1375</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1376">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter</field>
+        <field name="code">1376</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1377">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter bis 1 Jahr</field>
+        <field name="code">1377</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1378">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter größer 1 Jahr</field>
+        <field name="code">1378</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1380">
+        <field name="name">Überleitungskonto Kostenstelle</field>
+        <field name="code">1380</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1381">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter</field>
+        <field name="code">1381</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1382">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter bis 1 Jahr</field>
+        <field name="code">1382</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1383">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter größer 1 Jahr</field>
+        <field name="code">1383</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1385">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter</field>
+        <field name="code">1385</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1386">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter bis 1 Jahr</field>
+        <field name="code">1386</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1387">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter größer 1 Jahr</field>
+        <field name="code">1387</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1390">
+        <field name="name">Verrechnung Ist-Versteuerung</field>
+        <field name="code">1390</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1400">
+        <field name="name">Forderungen aus Lieferungen und Leistungen</field>
+        <field name="code">1400</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1410">
+        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</field>
+        <field name="code">1410</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1445">
+        <field name="name">Forderungen aus Lieferungen und Leistungen allgemeiner Steuersatz</field>
+        <field name="code">1445</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1446">
+        <field name="name">Forderungen aus Lieferungen und Leistungen ermäßigter Steuersatz</field>
+        <field name="code">1446</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1447">
+        <field name="name">Forderungen aus stfr., n. steuerbaren Lieferungen und Leistungen</field>
+        <field name="code">1447</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1448">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gemäß § 24 UStG</field>
+        <field name="code">1448</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1450">
+        <field name="name">Forderungen nach § 11 EStG für § 4/3 EStG</field>
+        <field name="code">1450</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1451">
+        <field name="name">Forderungen aus Lieferungen und Leistungen bis 1 Jahr </field>
+        <field name="code">1451</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1455">
+        <field name="name">Forderungen aus Lieferungen und Leistungen größer 1 Jahr </field>
+        <field name="code">1455</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1460">
+        <field name="name">Zweifelhafte Forderungen</field>
+        <field name="code">1460</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1461">
+        <field name="name">Zweifelhafte Forderungen bis 1 Jahr </field>
+        <field name="code">1461</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1465">
+        <field name="name">Zweifelhafte Forderungen größer 1 Jahr </field>
+        <field name="code">1465</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1470">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg. verbundene Unternehmen</field>
+        <field name="code">1470</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1471">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg.verbund. UN bis 1 Jahr</field>
+        <field name="code">1471</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1475">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg.verbund. UN größer 1 Jahr</field>
+        <field name="code">1475</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1478">
+        <field name="name">Wertberichtigung Forderungen gg. verbundene Unternehmen (b. 1J) </field>
+        <field name="code">1478</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1479">
+        <field name="name">Wertberichtigung Forderungen gg. verbundene Unternehmen (g. 1J)</field>
+        <field name="code">1479</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1480">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN m. Beteiligungsverh.</field>
+        <field name="code">1480</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1481">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN m. Beteiligg.verh. bis 1J</field>
+        <field name="code">1481</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1485">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg.UN m. Beteiligg.verh. größer 1 J</field>
+        <field name="code">1485</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1488">
+        <field name="name">Wertberichtigung auf Forderungen gegen Unternhemen m.Beteiligg.verh. b. 1J </field>
+        <field name="code">1488</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1489">
+        <field name="name">Wertberichtigung auf Forderungen gegen Unternehmen m.Beteiligg.verh. g. 1J</field>
+        <field name="code">1489</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1490">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter</field>
+        <field name="code">1490</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1491">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter bis 1 Jahr </field>
+        <field name="code">1491</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1495">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter größer 1 Jahr </field>
+        <field name="code">1495</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1500">
+        <field name="name">Sonstige Vermögensgegenstände</field>
+        <field name="code">1500</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1501">
+        <field name="name">Sonstige Vermögensgegenstände bis 1 Jahr </field>
+        <field name="code">1501</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1502">
+        <field name="name">Sonstige Vermögensgegenstände größer 1 Jahr </field>
+        <field name="code">1502</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1503">
+        <field name="name">Forderungen gegen Geschäftsführer bis 1 Jahr </field>
+        <field name="code">1503</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1504">
+        <field name="name">Forderungen gegen Geschäftsführer größer 1 Jahr </field>
+        <field name="code">1504</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1505">
+        <field name="name">Forderungen gegen Aufsichtsratsmitglieder bis 1 Jahr </field>
+        <field name="code">1505</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1506">
+        <field name="name">Forderungen gegen Aufsichtsratsmitglieder größer 1 Jahr </field>
+        <field name="code">1506</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1507">
+        <field name="name">Forderungen gegen sonstige Gesellschafter bis 1 Jahr </field>
+        <field name="code">1507</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1508">
+        <field name="name">Forderungen gegen sonstige Gesellschafter größer 1 Jahr</field>
+        <field name="code">1508</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1510">
+        <field name="name">Geleistete Anzahlungen auf Vorräte </field>
+        <field name="code">1510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1511">
+        <field name="name">Geleistete Anzahlungen 7 % VSt.</field>
+        <field name="code">1511</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1516">
+        <field name="name">Geleistete Anzahlungen 15 % VSt.</field>
+        <field name="code">1516</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1517">
+        <field name="name">Geleistete Anzahlungen 16 % VSt.</field>
+        <field name="code">1517</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1518">
+        <field name="name">Geleistete Anzahlungen 19 % VSt.</field>
+        <field name="code">1518</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1519">
+        <field name="name">Forderungen gegen Arbeitsgemeinschaften</field>
+        <field name="code">1519</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1520">
+        <field name="name">Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz</field>
+        <field name="code">1520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1521">
+        <field name="name">Agenturwarenabrechnung</field>
+        <field name="code">1521</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1522">
+        <field name="name">Genussrechte</field>
+        <field name="code">1522</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1524">
+        <field name="name">Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</field>
+        <field name="code">1524</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1525">
+        <field name="name">Kautionen</field>
+        <field name="code">1525</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1526">
+        <field name="name">Kautionen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1526</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1527">
+        <field name="name">Kautionen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1527</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1530">
+        <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung </field>
+        <field name="code">1530</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1531">
+        <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung bis 1 Jahr</field>
+        <field name="code">1531</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1537">
+        <field name="name">Forderungen gegen Personal größer 1 Jahr </field>
+        <field name="code">1537</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1540">
+        <field name="name">Forderungen aus Gewerbesteuerüberzahlungen</field>
+        <field name="code">1540</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1542">
+        <field name="name">Steuererstattungsansprüche gegenüber anderen Ländern </field>
+        <field name="code">1542</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1543">
+        <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
+        <field name="code">1543</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1544">
+        <field name="name">Forderung gegenüber Bundesagentur für Arbeit</field>
+        <field name="code">1544</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1545">
+        <field name="name">Umsatzsteuerforderungen</field>
+        <field name="code">1545</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1547">
+        <field name="name">Forderungen aus Verbrauchsteuern </field>
+        <field name="code">1547</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1548">
+        <field name="name">Vorsteuer in Folgeperiode/im Folgejahr abziehbar</field>
+        <field name="code">1548</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1549">
+        <field name="name">Körperschaftsteuerrückforderung</field>
+        <field name="code">1549</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1550">
+        <field name="name">Darlehen</field>
+        <field name="code">1550</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1551">
+        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1551</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1555">
+        <field name="name">Darlehen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1555</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1556">
+        <field name="name">Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter</field>
+        <field name="code">1556</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1557">
+        <field name="name">Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter</field>
+        <field name="code">1557</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1558">
+        <field name="name">Nachträglich abziehbare VSt, unbewegliche Wirtschaftsgüter</field>
+        <field name="code">1558</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1559">
+        <field name="name">Zurückzuzahlende VSt, unbewegliche Wirtschaftsgüter</field>
+        <field name="code">1559</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1560">
+        <field name="name">Aufzuteilende Vorsteuer</field>
+        <field name="code">1560</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1561">
+        <field name="name">Aufzuteilende Vorsteuer 7 %</field>
+        <field name="code">1561</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1562">
+        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb </field>
+        <field name="code">1562</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1563">
+        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb 19 %</field>
+        <field name="code">1563</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1565">
+        <field name="name">Aufzuteilende Vorsteuer 16 %</field>
+        <field name="code">1565</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1566">
+        <field name="name">Aufzuteilende Vorsteuer 19 %</field>
+        <field name="code">1566</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1567">
+        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
+        <field name="code">1567</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1568">
+        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 % </field>
+        <field name="code">1568</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1569">
+        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % </field>
+        <field name="code">1569</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1570">
+        <field name="name">Abziehbare Vorsteuer</field>
+        <field name="code">1570</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1571">
+        <field name="name">Abziehbare Vorsteuer 7 %</field>
+        <field name="code">1571</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1572">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
+        <field name="code">1572</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1573">
+        <field name="name">Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
+        <field name="code">1573</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1574">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19 %</field>
+        <field name="code">1574</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1575">
+        <field name="name">Abziehbare Vorsteuer 16 %</field>
+        <field name="code">1575</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1576">
+        <field name="name">Abziehbare Vorsteuer 19 %</field>
+        <field name="code">1576</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1577">
+        <field name="name">Abziehbare Vorsteuer § 13b UStG 19 %</field>
+        <field name="code">1577</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1578">
+        <field name="name">Abziehbare Vorsteuer nach § 13b UStG</field>
+        <field name="code">1578</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1579">
+        <field name="name">Abziehbare Vorsteuer § 13b UStG 16 %</field>
+        <field name="code">1579</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1580">
+        <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
+        <field name="code">1580</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1581">
+        <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</field>
+        <field name="code">1581</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1582">
+        <field name="name">Vorsteuer aus Investitionen  § 4/3 EStG</field>
+        <field name="code">1582</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1583">
+        <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen</field>
+        <field name="code">1583</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1584">
+        <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen</field>
+        <field name="code">1584</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1588">
+        <field name="name">Entstandene Einfuhrumsatzsteuer</field>
+        <field name="code">1588</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1590">
+        <field name="name">Durchlaufende Posten</field>
+        <field name="code">1590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1592">
+        <field name="name">Fremdgeld </field>
+        <field name="code">1592</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1594">
+        <field name="name">Forderungen gegen verbundene Unternehmen</field>
+        <field name="code">1594</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1595">
+        <field name="name">Forderungen gegen verbundene Unternehmen bis 1 Jahr </field>
+        <field name="code">1595</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1596">
+        <field name="name">Forderungen gegen verbundene Unternehmen größer 1 Jahr </field>
+        <field name="code">1596</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1597">
+        <field name="name">Forderungen gegen Unternehmen m.Beteiligungsverhältnis</field>
+        <field name="code">1597</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1598">
+        <field name="name">Forderungen gegen Unternehmen m. Beteiligg.verh. bis 1 Jahr </field>
+        <field name="code">1598</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1599">
+        <field name="name">Forderungen gegen Unternehmen m. Beteiligg.verh. größer 1 Jahr </field>
+        <field name="code">1599</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1600">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
+        <field name="code">1600</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1605">
+        <field name="name">Verbindlichkeiten aus Lieferungen u. Leistungen allgem. Steuersatz</field>
+        <field name="code">1605</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1606">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ermäßigt. Steuersatz</field>
+        <field name="code">1606</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1607">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuerabzug</field>
+        <field name="code">1607</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1609">
+        <field name="name">Gegenkonto Aufteilung Verbindlichkeiten Lieferungen und Leistungen</field>
+        <field name="code">1609</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1610">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</field>
+        <field name="code">1610</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1624">
+        <field name="name">Verbindlichkeiten Investitionen § 4/3 EStG</field>
+        <field name="code">1624</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1625">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr</field>
+        <field name="code">1625</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1626">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1 bis 5 J.</field>
+        <field name="code">1626</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1628">
+        <field name="name">Verbindlichkeiten aus Lieferungen un Leistungen ohne Kontokorrent gr. 5 Jahre</field>
+        <field name="code">1628</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1630">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundenen UN</field>
+        <field name="code">1630</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1631">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundenen UN b. 1J </field>
+        <field name="code">1631</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1635">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundenen UN 1 - 5 J</field>
+        <field name="code">1635</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1638">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundenen UN gr. 5 J</field>
+        <field name="code">1638</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1640">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. UN m. Beteil.verh</field>
+        <field name="code">1640</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1641">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. UN m. Beteil.verh. b.1J</field>
+        <field name="code">1641</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1645">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. UN m. Beteil.verh. 1-5 J</field>
+        <field name="code">1645</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1648">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. UN m. Beteil.verh. g.5 J</field>
+        <field name="code">1648</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1650">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern </field>
+        <field name="code">1650</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1651">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1J</field>
+        <field name="code">1651</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1655">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1- 5 J</field>
+        <field name="code">1655</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1658">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J</field>
+        <field name="code">1658</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1660">
+        <field name="name">Wechselverbindlichkeiten</field>
+        <field name="code">1660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1661">
+        <field name="name">Schuldwechsel - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1661</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1662">
+        <field name="name">Schuldwechsel - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">1662</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1663">
+        <field name="name">Schuldwechsel - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">1663</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1665">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</field>
+        <field name="code">1665</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1666">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern bis 1 Jahr</field>
+        <field name="code">1666</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1667">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern 1 bis 5 Jahre</field>
+        <field name="code">1667</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1668">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern größer 5 Jahre</field>
+        <field name="code">1668</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1670">
+        <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern</field>
+        <field name="code">1670</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1671">
+        <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern bis 1 Jahr</field>
+        <field name="code">1671</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1672">
+        <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern 1 bis 5 Jahre</field>
+        <field name="code">1672</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1673">
+        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern größer 5 Jahre</field>
+        <field name="code">1673</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1675">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten</field>
+        <field name="code">1675</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1676">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten bis 1 Jahr</field>
+        <field name="code">1676</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1677">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten 1 bis 5 Jahre</field>
+        <field name="code">1677</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1678">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten größer 5 Jahre</field>
+        <field name="code">1678</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1691">
+        <field name="name">Verbindlichkeiten gegenüber Arbeitsgemeinschaften</field>
+        <field name="code">1691</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1695">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern</field>
+        <field name="code">1695</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1696">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern bis 1 Jahr</field>
+        <field name="code">1696</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1697">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern 1 bis 5 Jahre</field>
+        <field name="code">1697</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1698">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern größer 5 Jahre</field>
+        <field name="code">1698</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1700">
+        <field name="name">Sonstige Verbindlichkeiten</field>
+        <field name="code">1700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1701">
+        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1701</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1702">
+        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">1702</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1703">
+        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">1703</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1704">
+        <field name="name">Sonstige Verbindlichkeiten nach § 11 EStG</field>
+        <field name="code">1704</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1705">
+        <field name="name">Darlehen</field>
+        <field name="code">1705</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1706">
+        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1706</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1707">
+        <field name="name">Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">1707</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1708">
+        <field name="name">Darlehen - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">1708</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1709">
+        <field name="name">Gewinnverfügungskonto stille Gesellschafter </field>
+        <field name="code">1709</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1710">
+        <field name="name">Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)</field>
+        <field name="code">1710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1711">
+        <field name="name">Erhaltene Anzahlungen 7 % USt.</field>
+        <field name="code">1711</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1716">
+        <field name="name">Erhaltene Anzahlungen 15 % USt.</field>
+        <field name="code">1716</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1717">
+        <field name="name">Erhaltene Anzahlungen 16 % USt.</field>
+        <field name="code">1717</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1718">
+        <field name="name">Erhaltene Anzahlungen 19 % USt.</field>
+        <field name="code">1718</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1719">
+        <field name="name">Erhaltene  Anzahlungen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1719</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1720">
+        <field name="name">Erhaltene  Anzahlungen - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">1720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1721">
+        <field name="name">Erhaltene  Anzahlungen - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">1721</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1722">
+        <field name="name">Erhaltene  Anzahlungen</field>
+        <field name="code">1722</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1725">
+        <field name="name">Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)</field>
+        <field name="code">1725</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1728">
+        <field name="name">Umsatzsteuer aus i.a. EU-Land steuerpfl. elektr. Dienstleistungen</field>
+        <field name="code">1728</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1729">
+        <field name="name">Steuerzahlungen aus i.a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS)</field>
+        <field name="code">1729</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1730">
+        <field name="name">Kreditkartenabrechnung</field>
+        <field name="code">1730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1731">
+        <field name="name">Agenturwarenabrechnung</field>
+        <field name="code">1731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1732">
+        <field name="name">Erhaltene Kautionen</field>
+        <field name="code">1732</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1733">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1733</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1734">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">1734</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1735">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">1735</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1736">
+        <field name="name">Verbindlichkeiten Steuern und Abgaben</field>
+        <field name="code">1736</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1740">
+        <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
+        <field name="code">1740</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1741">
+        <field name="name">Verbindlichkeiten aus Lohn- und Kirchensteuer</field>
+        <field name="code">1741</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1742">
+        <field name="name">Verbindlichkeiten soziale Sicherheit</field>
+        <field name="code">1742</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1743">
+        <field name="name">Verbindlichkeiten soziale Sicherheit bis 1 Jahr </field>
+        <field name="code">1743</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1744">
+        <field name="name">Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre</field>
+        <field name="code">1744</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1745">
+        <field name="name">Verbindlichkeiten soziale Sicherheit größer 5 Jahre</field>
+        <field name="code">1745</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1746">
+        <field name="name">Verb. aus Einbeh. (KapESt u. SolZ, KiSt auf KapESt) f. off. Ausschüttungen</field>
+        <field name="code">1746</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1747">
+        <field name="name">Verbindlichkeiten für Verbrauchsteuern </field>
+        <field name="code">1747</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1748">
+        <field name="name">Verbindlichkeiten für Einbehaltungen von Arbeitnehmern </field>
+        <field name="code">1748</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1749">
+        <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
+        <field name="code">1749</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1750">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung</field>
+        <field name="code">1750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1751">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung bis 1 Jahr </field>
+        <field name="code">1751</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1752">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung 1 bis 5 Jahre</field>
+        <field name="code">1752</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1753">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung größer 5 Jahre</field>
+        <field name="code">1753</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1754">
+        <field name="name">Steuerzahlungen an andere Länder </field>
+        <field name="code">1754</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1755">
+        <field name="name">Verrechnungskonto Lohn u. Gehalt</field>
+        <field name="code">1755</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1759">
+        <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
+        <field name="code">1759</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1760">
+        <field name="name">Umsatzsteuer nicht fällig</field>
+        <field name="code">1760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1761">
+        <field name="name">Umsatzsteuer nicht fällig 7 %</field>
+        <field name="code">1761</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1762">
+        <field name="name">Umsatzsteuer nicht fällig EG-Lieferungen</field>
+        <field name="code">1762</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1763">
+        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 16 %</field>
+        <field name="code">1763</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1764">
+        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 19 %</field>
+        <field name="code">1764</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1765">
+        <field name="name">Umsatzsteuer nicht fällig 16 %</field>
+        <field name="code">1765</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1766">
+        <field name="name">Umsatzsteuer nicht fällig 19 %</field>
+        <field name="code">1766</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1767">
+        <field name="name">Umsatzsteuer im anderen EG-Land steuerpfl. Lieferung</field>
+        <field name="code">1767</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1768">
+        <field name="name">Umsatzsteuer im anderen EG-Land steuerpfl. sonstigen Leist./Werklieferungen</field>
+        <field name="code">1768</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1769">
+        <field name="name">Umsatzsteuer nach § 13b UStG </field>
+        <field name="code">1769</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1770">
+        <field name="name">Umsatzsteuer</field>
+        <field name="code">1770</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1771">
+        <field name="name">Umsatzsteuer 7 %</field>
+        <field name="code">1771</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1772">
+        <field name="name">Umsatzsteuer aus EG-Erwerb</field>
+        <field name="code">1772</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1773">
+        <field name="name">Umsatzsteuer aus EG-Erwerb 16 %</field>
+        <field name="code">1773</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1774">
+        <field name="name">Umsatzsteuer aus EG-Erwerb 19 %</field>
+        <field name="code">1774</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1775">
+        <field name="name">Umsatzsteuer 16 %</field>
+        <field name="code">1775</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1776">
+        <field name="name">Umsatzsteuer 19 %</field>
+        <field name="code">1776</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1777">
+        <field name="name">Umsatzsteuer EG-Lieferungen </field>
+        <field name="code">1777</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1778">
+        <field name="name">Umsatzsteuer EG-Lieferungen 19 %</field>
+        <field name="code">1778</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1779">
+        <field name="name">Umsatzsteuer aus EG-Erwerb ohne Vorsteuerabzug </field>
+        <field name="code">1779</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1780">
+        <field name="name">Umsatzsteuer - Vorauszahlungen</field>
+        <field name="code">1780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1781">
+        <field name="name">Umsatzsteuer - Vorauszahlungen 1/11</field>
+        <field name="code">1781</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1782">
+        <field name="name">Nachsteuer</field>
+        <field name="code">1782</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1783">
+        <field name="name">Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer</field>
+        <field name="code">1783</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1784">
+        <field name="name">USt EG-.Erwerb Neufahrzeuge ohne UStID</field>
+        <field name="code">1784</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1785">
+        <field name="name">Umsatzsteuer nach § 13b UStG</field>
+        <field name="code">1785</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1786">
+        <field name="name">Umsatzsteuer nach § 13b UStG 16 %</field>
+        <field name="code">1786</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1787">
+        <field name="name">Umsatzsteuer nach § 13b UStG 19 %</field>
+        <field name="code">1787</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1788">
+        <field name="name">Aufgeschobene Einfuhr-Umsatzsteuer</field>
+        <field name="code">1788</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1789">
+        <field name="name">Umsatzsteuer laufendes Jahr</field>
+        <field name="code">1789</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1790">
+        <field name="name">Umsatzsteuer Vorjahr</field>
+        <field name="code">1790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1791">
+        <field name="name">Umsatzsteuer frühere Jahre</field>
+        <field name="code">1791</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1792">
+        <field name="name">Sonstige Verrechnungskonten ( Interimsk. )</field>
+        <field name="code">1792</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1794">
+        <field name="name">Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
+        <field name="code">1794</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1795">
+        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG)</field>
+        <field name="code">1795</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1796">
+        <field name="name">Ausgegebene Geschenkgutscheine</field>
+        <field name="code">1796</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1797">
+        <field name="name">Verbindlichkeiten aus Umsatzsteuer</field>
+        <field name="code">1797</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1800">
+        <field name="name">Privatentnahmen allgemein</field>
+        <field name="code">1800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1810">
+        <field name="name">Privatsteuern</field>
+        <field name="code">1810</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1820">
+        <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+        <field name="code">1820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1830">
+        <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+        <field name="code">1830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1840">
+        <field name="name">Zuwendungen, Spenden</field>
+        <field name="code">1840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1850">
+        <field name="name">Außergewöhnliche Belastungen</field>
+        <field name="code">1850</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1860">
+        <field name="name">Grundstücksaufwand (Privat)</field>
+        <field name="code">1860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1870">
+        <field name="name">Grundstücksertrag (Privat)</field>
+        <field name="code">1870</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1880">
+        <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="code">1880</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1890">
+        <field name="name">Privateinlagen</field>
+        <field name="code">1890</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1900">
+        <field name="name">Privatentnahmen allgemein Teilh.</field>
+        <field name="code">1900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1910">
+        <field name="name">Privatsteuern Teilh.</field>
+        <field name="code">1910</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1920">
+        <field name="name">Sonderausgaben beschränkt abzugsfähig Teilh.</field>
+        <field name="code">1920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1930">
+        <field name="name">Sonderausgaben unbeschränkt abzugsfähig Teilh.</field>
+        <field name="code">1930</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1940">
+        <field name="name">Zuwendungen, Spenden Teilh.</field>
+        <field name="code">1940</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1950">
+        <field name="name">Außergewöhnliche Belastungen Teilh.</field>
+        <field name="code">1950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1960">
+        <field name="name">Grundstücksaufwand Teilh. (Privat)</field>
+        <field name="code">1960</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1970">
+        <field name="name">Grundstücksertrag Teilh. (Privat)</field>
+        <field name="code">1970</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1980">
+        <field name="name">Unentgeltliche Wertabgaben  Teilh.</field>
+        <field name="code">1980</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_1990">
+        <field name="name">Privateinlagen Teilh.</field>
+        <field name="code">1990</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2004">
+        <field name="name">Verluste durch Verschmelzung und Umwandlung</field>
+        <field name="code">2004</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2006">
+        <field name="name">Verluste durch außergewöhnliche Schadensfälle</field>
+        <field name="code">2006</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2007">
+        <field name="name">Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</field>
+        <field name="code">2007</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2008">
+        <field name="name">Verluste aus der Veräußerung oder Aufgabe von Geschäftsaktivitäten n. Steuern</field>
+        <field name="code">2008</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2010">
+        <field name="name">Betriebsfremde Aufwendungen</field>
+        <field name="code">2010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2020">
+        <field name="name">Periodenfremde Aufwendungen</field>
+        <field name="code">2020</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2090">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften</field>
+        <field name="code">2090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2091">
+        <field name="name">Aufwendungem aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)</field>
+        <field name="code">2091</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2092">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)</field>
+        <field name="code">2092</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2094">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
+        <field name="code">2094</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2100">
+        <field name="name">Zinsen und ähnliche Aufwendungen</field>
+        <field name="code">2100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2102">
+        <field name="name">Steuerl. n. abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG</field>
+        <field name="code">2102</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2103">
+        <field name="name">Abzugsfähige andere Nebenleistungen zu Steuern</field>
+        <field name="code">2103</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2104">
+        <field name="name">Nicht abzugsfähige andere Nebenleistungen zu Steuern</field>
+        <field name="code">2104</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2105">
+        <field name="name">Zinsaufwendungen § 233a AO, § 4 Abs. 5b EStG</field>
+        <field name="code">2105</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2107">
+        <field name="name">Zinsaufwendungen § 233a AO betriebliche Steuern</field>
+        <field name="code">2107</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2108">
+        <field name="name">Zinsaufwendungen §§ 233a bis 237 AO</field>
+        <field name="code">2108</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2109">
+        <field name="name">Zinsaufwendungen an verbundene Unternehmen </field>
+        <field name="code">2109</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2110">
+        <field name="name">Zinsaufwendungen für kfr. Verbindlichkeiten</field>
+        <field name="code">2110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2113">
+        <field name="name">Nicht abzugsfähige Schuldzinsen § 4/4a</field>
+        <field name="code">2113</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2114">
+        <field name="name">Zinsen für Gesellschafterdarlehen</field>
+        <field name="code">2114</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2115">
+        <field name="name">Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 u. 4 KStG</field>
+        <field name="code">2115</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2116">
+        <field name="name">Zinsen und ähnl. Aufw. an verb. Untern. §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2116</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2117">
+        <field name="name">Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25%</field>
+        <field name="code">2117</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2119">
+        <field name="name">Zinsenaufwendungen für kurzfristige Verb. an verbundene Unternehmen  </field>
+        <field name="code">2119</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2120">
+        <field name="name">Zinsaufwendungen für lfr.Verbindlichkeiten</field>
+        <field name="code">2120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2123">
+        <field name="name">Abschreibungen auf Disagio/Damnum zur Finanzierung</field>
+        <field name="code">2123</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2124">
+        <field name="name">Abschreibungen auf Disagio/Damnum zur Finanzierung Anlagevermögen</field>
+        <field name="code">2124</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2125">
+        <field name="name">Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</field>
+        <field name="code">2125</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2126">
+        <field name="name">Zinsen zur Finanzierung des Anlagevermögens</field>
+        <field name="code">2126</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2127">
+        <field name="name">Renten und dauernde Lasten</field>
+        <field name="code">2127</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2128">
+        <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
+        <field name="code">2128</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2129">
+        <field name="name">Zinsaufwendungen für langfristige Verb. an verbundene Unternehmen </field>
+        <field name="code">2129</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2130">
+        <field name="name">Diskontaufwendungen</field>
+        <field name="code">2130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2139">
+        <field name="name">Diskontaufwendungen an verbundene Unternehmen </field>
+        <field name="code">2139</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2140">
+        <field name="name">Zinsähnliche Aufwendungen</field>
+        <field name="code">2140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2141">
+        <field name="name">Kreditprovisionen und Verwaltungskostenbeiträge</field>
+        <field name="code">2141</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2142">
+        <field name="name">Zinsanteil der Zuführung zu Pensionsrückstellungen</field>
+        <field name="code">2142</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2143">
+        <field name="name">Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</field>
+        <field name="code">2143</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2144">
+        <field name="name">Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
+        <field name="code">2144</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2145">
+        <field name="name">Zinsaufwendungen Abzinsung Pensionsrückst. u. ähnl. Verpflichtg.</field>
+        <field name="code">2145</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2146">
+        <field name="name">Zinsaufw. Abzinsung Pensionsrückst. u. ä. Verpfl. z. Verr. § 246 Abs. 2 HGB</field>
+        <field name="code">2146</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2147">
+        <field name="name">Aufwendungen a. Vermögensgegenständen z. Verr. n. § 246 Abs. 2 HGB</field>
+        <field name="code">2147</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2148">
+        <field name="name">Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen</field>
+        <field name="code">2148</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2149">
+        <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen </field>
+        <field name="code">2149</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2150">
+        <field name="name">Aufwendungen aus der Währungsumrechnung</field>
+        <field name="code">2150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2151">
+        <field name="name">Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</field>
+        <field name="code">2151</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2166">
+        <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds</field>
+        <field name="code">2166</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2170">
+        <field name="name">Nicht abziehbare Vorsteuer</field>
+        <field name="code">2170</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2171">
+        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+        <field name="code">2171</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2176">
+        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+        <field name="code">2176</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2200">
+        <field name="name">Körperschaftsteuer</field>
+        <field name="code">2200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2203">
+        <field name="name">Körperschaftsteuer für Vorjahre</field>
+        <field name="code">2203</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2204">
+        <field name="name">Körperschaftsteuererstattungen für Vorjahre </field>
+        <field name="code">2204</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2208">
+        <field name="name">Solidaritätszuschlag</field>
+        <field name="code">2208</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2209">
+        <field name="name">Solidaritätszuschlag für Vorjahre</field>
+        <field name="code">2209</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2210">
+        <field name="name">Solidaritätszuschlag Erstattung Vorjahre</field>
+        <field name="code">2210</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2213">
+        <field name="name">Kapitalertragsteuer 25%</field>
+        <field name="code">2213</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2216">
+        <field name="name">SolZ auf Kapitalertragsteuer 25%</field>
+        <field name="code">2216</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2255">
+        <field name="name">Erträge aus der Zuführung und Auflösung von latenten Steuern</field>
+        <field name="code">2255</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2260">
+        <field name="name">Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</field>
+        <field name="code">2260</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2265">
+        <field name="name">Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</field>
+        <field name="code">2265</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2280">
+        <field name="name">Gewerbesteuernachzahlungen Vorjahre</field>
+        <field name="code">2280</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2281">
+        <field name="name">GewSt-Nachzahlung/_Erstattung VJ § 4 Abs. 5b EStG</field>
+        <field name="code">2281</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2282">
+        <field name="name">Gewerbesteuererstattungen Vorjahre</field>
+        <field name="code">2282</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2283">
+        <field name="name">Auflösung Gewerbesteuerrückstellungen § 4 Abs.5b EStG</field>
+        <field name="code">2283</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2284">
+        <field name="name">Auflösung Gewerbesteuerrückstellungen</field>
+        <field name="code">2284</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2285">
+        <field name="name">Steuernachzahlungen Vorjahre sonstige Steuern</field>
+        <field name="code">2285</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2287">
+        <field name="name">Steuererstattungen Vorjahre sonstige Steuern</field>
+        <field name="code">2287</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2289">
+        <field name="name">Auflösung Rückstellungen sonst. Steuern</field>
+        <field name="code">2289</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2300">
+        <field name="name">Sonstige Aufwendungen </field>
+        <field name="code">2300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2307">
+        <field name="name">Sonstige Aufwendungen betriebsfremd und regelmäßig </field>
+        <field name="code">2307</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2308">
+        <field name="name">Sonstige nicht abziehbare Aufwendungen</field>
+        <field name="code">2308</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2309">
+        <field name="name">Sonstige Aufwendungen unregelmäßig </field>
+        <field name="code">2309</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2310">
+        <field name="name">Anlagenabgänge Sachanlagen ( Restbuchw. Buchverlust )</field>
+        <field name="code">2310</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2311">
+        <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände ( Restbuchw. Buchverlust )</field>
+        <field name="code">2311</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2312">
+        <field name="name">Anlagenabgänge Finanzanlagen ( Restbuchw. Buchverlust )</field>
+        <field name="code">2312</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2313">
+        <field name="name">Abgang Finanzanlagen z.T. nicht abziehbar (Restbuchwert Buchverlust)</field>
+        <field name="code">2313</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2315">
+        <field name="name">Anlagenabgänge Sachanlagen ( Restbuchw. Buchgewinn )</field>
+        <field name="code">2315</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2316">
+        <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände ( Restbuchw. Buchgewinn )</field>
+        <field name="code">2316</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2317">
+        <field name="name">Anlagenabgänge Finanzanlagen ( Restbuchw. Buchgewinn )</field>
+        <field name="code">2317</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2318">
+        <field name="name">Abgang Finanzanlagen z.T. steuerfrei Restbuchwert Buchgewinn</field>
+        <field name="code">2318</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2320">
+        <field name="name">Verluste aus Anlagenabgang</field>
+        <field name="code">2320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2323">
+        <field name="name">Verlust aus der Veräußerung Ant. KapGes. z.T. n. abz.</field>
+        <field name="code">2323</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2325">
+        <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
+        <field name="code">2325</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2326">
+        <field name="name">Verluste aus Abgang UV z.T. n. abziehbar</field>
+        <field name="code">2326</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2339">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 4g EStG</field>
+        <field name="code">2339</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2341">
+        <field name="name">Herabsetzung nach § 7g Abs. 2 EStG</field>
+        <field name="code">2341</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2342">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</field>
+        <field name="code">2342</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2343">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</field>
+        <field name="code">2343</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2344">
+        <field name="name">Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR</field>
+        <field name="code">2344</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2345">
+        <field name="name">Einstellungen in steuerliche Rücklagen</field>
+        <field name="code">2345</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2347">
+        <field name="name">Aufwendungen aus dem Erwerb eigener Anteile</field>
+        <field name="code">2347</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2350">
+        <field name="name">Grundstücksaufwendungen</field>
+        <field name="code">2350</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2375">
+        <field name="name">Grundsteuer</field>
+        <field name="code">2375</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2380">
+        <field name="name">Zuwendungen, Spenden steuerlich nicht abziehbar</field>
+        <field name="code">2380</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2381">
+        <field name="name">Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</field>
+        <field name="code">2381</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2382">
+        <field name="name">Zuwendungen, Spenden für mildtätige Zwecke</field>
+        <field name="code">2382</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2383">
+        <field name="name">Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke</field>
+        <field name="code">2383</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2384">
+        <field name="name">Zuwendungen, Spenden an politische Parteien</field>
+        <field name="code">2384</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2385">
+        <field name="name">Nicht abziehbare Aufsichtsratsvergütungen </field>
+        <field name="code">2385</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2386">
+        <field name="name">Abziehbare Aufsichtsratsvergütungen </field>
+        <field name="code">2386</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2387">
+        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung</field>
+        <field name="code">2387</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2389">
+        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung</field>
+        <field name="code">2389</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2390">
+        <field name="name">Zuwendungen, Spenden an Stiftung i.d.erh. Verm. (Vermögensstock) wissenschaftl.</field>
+        <field name="code">2390</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2400">
+        <field name="name">Forderungsverluste</field>
+        <field name="code">2400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2401">
+        <field name="name">Forderungsverluste 7 % USt.</field>
+        <field name="code">2401</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2402">
+        <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen</field>
+        <field name="code">2402</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2403">
+        <field name="name">Forderungsverluste EG-Lieferungen 7 % USt</field>
+        <field name="code">2403</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2404">
+        <field name="name">Forderungsverluste EG-Lieferungen 16 % USt</field>
+        <field name="code">2404</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2405">
+        <field name="name">Forderungsverluste 16 % USt</field>
+        <field name="code">2405</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2406">
+        <field name="name">Forderungsverluste 19 % USt</field>
+        <field name="code">2406</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2407">
+        <field name="name">Forderungsverluste 15 % USt</field>
+        <field name="code">2407</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2408">
+        <field name="name">Forderungsverluste EG-Lieferungen 19 % USt</field>
+        <field name="code">2408</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2409">
+        <field name="name">Forderungsverluste aus im Inland stpfl. EG-Lieferungen 15 % USt (übl. Höhe)</field>
+        <field name="code">2409</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2430">
+        <field name="name">Forderungsverluste, unüblich hoch </field>
+        <field name="code">2430</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2431">
+        <field name="name">Forderungsverluste 7 % USt, unüblich hoch </field>
+        <field name="code">2431</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2435">
+        <field name="name">Forderungsverluste 16 % USt, unüblich hoch </field>
+        <field name="code">2435</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2436">
+        <field name="name">Forderungsverluste 19 % USt, unüblich hoch</field>
+        <field name="code">2436</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2437">
+        <field name="name">Forderungsverluste 15 % USt, unüblich hoch</field>
+        <field name="code">2437</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2440">
+        <field name="name">Abschreibungen auf Forderungen gegenüber Kap.ges. § 3c EStG/8b Abs. 3 KStG</field>
+        <field name="code">2440</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2441">
+        <field name="name">Abschreibungen auf Forderungen gegenüber Gesellschaften § 8b Abs. 3 KStG</field>
+        <field name="code">2441</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2450">
+        <field name="name">Einstellungen in die Pauschalwertberichtigung auf Forderungen</field>
+        <field name="code">2450</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2451">
+        <field name="name">Einstellungen in die Einzelwertberichtigung auf Forderungen</field>
+        <field name="code">2451</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2480">
+        <field name="name">Einstellungen in Rücklage f. Anteile an herrschenden o. mehrh. bet. Unternehme</field>
+        <field name="code">2480</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2490">
+        <field name="name">Aufwendungen aus Verlustübernahme </field>
+        <field name="code">2490</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2492">
+        <field name="name">Abgeführte Gewinne auf Grund  einer Gewinngemeinschaft </field>
+        <field name="code">2492</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2493">
+        <field name="name">Abgeführte Gewinne an stille Gesellschafter § 8 GewStG</field>
+        <field name="code">2493</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2494">
+        <field name="name">Abgeführte Gewinne Gewinn- oder Teilgewinnabführungsvertrags</field>
+        <field name="code">2494</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2495">
+        <field name="name">Einstellungen Kapitalrücklage</field>
+        <field name="code">2495</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2496">
+        <field name="name">Einstellungen in die gesetzliche Rücklage </field>
+        <field name="code">2496</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2497">
+        <field name="name">Einstellungen in satzungsmäßige Rücklage </field>
+        <field name="code">2497</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2498">
+        <field name="name">Einstellungen in die Rücklage für eigene Anteile </field>
+        <field name="code">2498</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2499">
+        <field name="name">Einstellungen in andere Gewinnrücklagen </field>
+        <field name="code">2499</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2504">
+        <field name="name">Erträge durch Verschmelzung und Umwandlung</field>
+        <field name="code">2504</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2506">
+        <field name="name">Erträge durch den Verkauf von bedeutenden Beteiligungen</field>
+        <field name="code">2506</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2507">
+        <field name="name">Erträge durch den Verkauf von bedeutenden Grundstücken</field>
+        <field name="code">2507</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2508">
+        <field name="name">Gewinn aus der Veräußerung oder Aufgabe von Geschäftsaktivitäten nach Steuern</field>
+        <field name="code">2508</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2510">
+        <field name="name">Sonstige betriebsfremde Erträge</field>
+        <field name="code">2510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2520">
+        <field name="name">Periodenfremde Erträge</field>
+        <field name="code">2520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2590">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften</field>
+        <field name="code">2590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2591">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)</field>
+        <field name="code">2591</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2592">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)</field>
+        <field name="code">2592</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2593">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)</field>
+        <field name="code">2593</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2594">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
+        <field name="code">2594</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2600">
+        <field name="name">Erträge aus Beteiligungen</field>
+        <field name="code">2600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2603">
+        <field name="name">Erträge aus Beteiligungen an Personengesellschaften (verb. Unternehmen)</field>
+        <field name="code">2603</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2615">
+        <field name="name">Erträge aus Anteilen an Kap.ges.(Beteiligung) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2615</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2616">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2616</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2618">
+        <field name="name">Gewinnant. a. gewerbl. u. selbständ. Mitunternehmerschaften, § 9 GewStG </field>
+        <field name="code">2618</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2619">
+        <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
+        <field name="code">2619</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2620">
+        <field name="name">Erträge Wertpapiere / Ausleihungen Finanzanlagevermögen</field>
+        <field name="code">2620</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2621">
+        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens</field>
+        <field name="code">2621</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2622">
+        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen</field>
+        <field name="code">2622</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2623">
+        <field name="name">Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</field>
+        <field name="code">2623</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2625">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2625</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2626">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2626</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2640">
+        <field name="name">Zins- und Dividendenerträge</field>
+        <field name="code">2640</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2641">
+        <field name="name">Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</field>
+        <field name="code">2641</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2646">
+        <field name="name">Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</field>
+        <field name="code">2646</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2647">
+        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kap.ges.</field>
+        <field name="code">2647</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2648">
+        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Pers.ges.</field>
+        <field name="code">2648</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2649">
+        <field name="name">Erträge Wertpapiere / Finanzanlagevermögen Ausleihungen verbundene Unternehmen</field>
+        <field name="code">2649</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2650">
+        <field name="name">Sonstige Zinsen, ähnliche Erträge</field>
+        <field name="code">2650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2653">
+        <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei</field>
+        <field name="code">2653</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2655">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften § 3 Nr. 40 EStG/§ 8b Abs. 1+4 KStG</field>
+        <field name="code">2655</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2656">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG</field>
+        <field name="code">2656</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2657">
+        <field name="name">Zinserträge § 233a AO, steuerpflichtig</field>
+        <field name="code">2657</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2658">
+        <field name="name">Zinserträge § 233a AO, steuerfrei (Anlage A KSt)</field>
+        <field name="code">2658</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2659">
+        <field name="name">sonstige Zinsen und ähnliche Erträge aus verb. Unternehmen </field>
+        <field name="code">2659</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2660">
+        <field name="name">Erträge aus Kursdifferenzen</field>
+        <field name="code">2660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2661">
+        <field name="name">Erträge aus der Währungsumrechnung (nicht § 256a HGB)</field>
+        <field name="code">2661</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2666">
+        <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
+        <field name="code">2666</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2670">
+        <field name="name">Diskonterträge</field>
+        <field name="code">2670</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2679">
+        <field name="name">Diskonterträge aus verbundenen Unternehmen </field>
+        <field name="code">2679</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2680">
+        <field name="name">Zinsähnliche Erträge</field>
+        <field name="code">2680</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2682">
+        <field name="name">Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</field>
+        <field name="code">2682</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2683">
+        <field name="name">Zinserträge aus der Abzinsung von Verbindlichkeiten</field>
+        <field name="code">2683</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2684">
+        <field name="name">Zinserträge aus der Abzinsung von Rückstellungen</field>
+        <field name="code">2684</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2685">
+        <field name="name">Zinserträge a. d. Abzinsung v. Pensionsrückst. u. ähnl. Verpfl.</field>
+        <field name="code">2685</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2686">
+        <field name="name">Zinsertr. a. d. Abzinsung v. Pensionsrückst. u. ähnl. Verpfl. z. Verr. </field>
+        <field name="code">2686</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2687">
+        <field name="name">Erträge aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB</field>
+        <field name="code">2687</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2688">
+        <field name="name">Zinsertrag a. vorz. Rückzahlung d. KöSt-Erhöhungbetr. § 38 KStG</field>
+        <field name="code">2688</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2689">
+        <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen </field>
+        <field name="code">2689</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2700">
+        <field name="name">Andere betriebs- und/oder periodenfremde (neutrale) sonstige Erträge</field>
+        <field name="code">2700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2705">
+        <field name="name">Sonstige betriebliche und regelmäßige Erträge (neutral)</field>
+        <field name="code">2705</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2707">
+        <field name="name">Sonstige betriebsfremde regelmäßige Erträge</field>
+        <field name="code">2707</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2709">
+        <field name="name">Sonstige Erträge unregelmäßig </field>
+        <field name="code">2709</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2710">
+        <field name="name">Erträge aus Zuschreibung des Sachanlagevermögens</field>
+        <field name="code">2710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2711">
+        <field name="name">Erträge aus Zuschreibung des immateriellen Anlagevermögens</field>
+        <field name="code">2711</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2712">
+        <field name="name">Erträge aus Zuschreibung des Finanzanlagevermögens</field>
+        <field name="code">2712</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2713">
+        <field name="name">Erträge aus Zuschreibungen Finanzanlagevermögen z.T. steuerfrei</field>
+        <field name="code">2713</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2714">
+        <field name="name">Erträge aus Zuschreibungen z.T. steuerfrei</field>
+        <field name="code">2714</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2715">
+        <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)</field>
+        <field name="code">2715</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2716">
+        <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens z.T. steuerfrei</field>
+        <field name="code">2716</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2720">
+        <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
+        <field name="code">2720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2723">
+        <field name="name">Erträge aus der Veräußerung v. Anteilen an Kap.Ges. z.T. steuerfrei</field>
+        <field name="code">2723</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2725">
+        <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögen</field>
+        <field name="code">2725</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2726">
+        <field name="name">Erträge aus dem Abgang Umlaufvermögen z.T. steuerfrei</field>
+        <field name="code">2726</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2727">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</field>
+        <field name="code">2727</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2728">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</field>
+        <field name="code">2728</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2729">
+        <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung R 6.6 EStR</field>
+        <field name="code">2729</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2730">
+        <field name="name">Erträge aus der Herabsetzung der Pauschalwertberichtigung auf Forderungen</field>
+        <field name="code">2730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2731">
+        <field name="name">Erträge aus der Herabsetzung der Einzelwertberichtigung auf Forderungen</field>
+        <field name="code">2731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2732">
+        <field name="name">Erträge aus abgeschriebenen Forderungen</field>
+        <field name="code">2732</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2735">
+        <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
+        <field name="code">2735</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2736">
+        <field name="name">Erträge aus der Herabsetzung von Verbindlichkeiten</field>
+        <field name="code">2736</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2737">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 4g EStG</field>
+        <field name="code">2737</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2738">
+        <field name="name">Erträge aus der Auflösung von steuerlichen Rücklagen nach § 52 Abs. 16 EStG</field>
+        <field name="code">2738</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2739">
+        <field name="name">Ertr. a. d. Auflösg. v. steuerl. Rückl. (Ansparabschr. nach § 7g Abs. 2 EStG)</field>
+        <field name="code">2739</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2740">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage</field>
+        <field name="code">2740</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2741">
+        <field name="name">Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen</field>
+        <field name="code">2741</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2742">
+        <field name="name">Versicherungsentschädigungen und Schadensersatzleistungen</field>
+        <field name="code">2742</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2743">
+        <field name="name">Investitionszuschüsse (steuerpflichtig )</field>
+        <field name="code">2743</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2744">
+        <field name="name">Investitionszulagen (steuerfrei )</field>
+        <field name="code">2744</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2745">
+        <field name="name">Erträge aus Kapitalherabsetzung </field>
+        <field name="code">2745</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2746">
+        <field name="name">Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen</field>
+        <field name="code">2746</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2747">
+        <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
+        <field name="code">2747</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2749">
+        <field name="name">Erstattungen Aufwendungsausgleichsgesetz</field>
+        <field name="code">2749</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2750">
+        <field name="name">Grundstückserträge</field>
+        <field name="code">2750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2751">
+        <field name="name">Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</field>
+        <field name="code">2751</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2752">
+        <field name="name">Erlöse aus Vermietung und Verpachtung 19% USt</field>
+        <field name="code">2752</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2760">
+        <field name="name">Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände</field>
+        <field name="code">2760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2762">
+        <field name="name">Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</field>
+        <field name="code">2762</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2764">
+        <field name="name">Erträge aus Verwaltungskostenumlagen</field>
+        <field name="code">2764</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2869">
+        <field name="name">Vortrag auf neue Rechnung (GuV)</field>
+        <field name="code">2869</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_2870">
+        <field name="name">Vorabausschüttung </field>
+        <field name="code">2870</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3000">
+        <field name="name">Roh-, Hilfs-, Betriebsstoffe</field>
+        <field name="code">3000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3010">
+        <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">3010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3030">
+        <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">3030</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3060">
+        <field name="name">Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+        <field name="code">3060</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3062">
+        <field name="name">Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="code">3062</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3089">
+        <field name="name">Roh-, Hilfs- und Betriebsstoffe, Dreiecksgeschäft 19% VSt und 19% USt</field>
+        <field name="code">3089</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3090">
+        <field name="name">Energiestoffe (Fertigung )</field>
+        <field name="code">3090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3091">
+        <field name="name">Energiestoffe (Fertigung ) 7% Vorsteuer</field>
+        <field name="code">3091</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3092">
+        <field name="name">Energiestoffe (Fertigung ) 19% Vorsteuer</field>
+        <field name="code">3092</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3100">
+        <field name="name">Fremdleistungen</field>
+        <field name="code">3100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3106">
+        <field name="name">Fremdleistungen 19% Vorsteuer</field>
+        <field name="code">3106</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3108">
+        <field name="name">Fremdleistungen 7% Vorsteuer</field>
+        <field name="code">3108</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3109">
+        <field name="name">Fremdleistungen ohne Vorsteuer</field>
+        <field name="code">3109</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3110">
+        <field name="name">Bauleistungen §13b  7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">3110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3113">
+        <field name="name">Sonstige Leistungen §13b  7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">3113</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3115">
+        <field name="name">Leistungen ausl. Unternehmer 7 % VSt und 7 % USt</field>
+        <field name="code">3115</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3120">
+        <field name="name">Bauleistungen § 13b 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3123">
+        <field name="name">Sonstige Leistungen §13b  19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3123</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3125">
+        <field name="name">Leistungen ausl. Unternehmer 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3125</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3150">
+        <field name="name">Erhaltene Skonti aus Leistungen, §13b  </field>
+        <field name="code">3150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3151">
+        <field name="name">Erhaltene Skonti aus Leistungen, §13b 19 % VorSt u. 19 % USt</field>
+        <field name="code">3151</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3200">
+        <field name="name">Wareneingang</field>
+        <field name="code">3200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3300">
+        <field name="name">Wareneingang - 7 % Vorsteuer</field>
+        <field name="code">3300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3349">
+        <field name="name">Wareneingang ohne Vorsteuerabzug</field>
+        <field name="code">3349</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3400">
+        <field name="name">Wareneingang - 19 % Vorsteuer</field>
+        <field name="code">3400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3420">
+        <field name="name">EG-Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">3420</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3425">
+        <field name="name">EG-Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3425</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3430">
+        <field name="name">EG-Erwerb ohne Vorsteuer und 7% USt</field>
+        <field name="code">3430</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3435">
+        <field name="name">EG-Erwerb ohne Vorsteuer und 19% USt</field>
+        <field name="code">3435</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3440">
+        <field name="name">EG-Erwerb von Neufahrzeugen 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3440</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3553">
+        <field name="name">Erwerb Waren letzter Abnehmer Dreiecksgeschäft 19% VSt und 19% USt</field>
+        <field name="code">3553</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3559">
+        <field name="name">Steuerfreie Einfuhren</field>
+        <field name="code">3559</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3600">
+        <field name="name">Nicht abziehbare Vorsteuer</field>
+        <field name="code">3600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3610">
+        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+        <field name="code">3610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3660">
+        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+        <field name="code">3660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3700">
+        <field name="name">Nachlässe</field>
+        <field name="code">3700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3701">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">3701</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3710">
+        <field name="name">Nachlässe 7 % VSt</field>
+        <field name="code">3710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3714">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">3714</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3715">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">3715</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3717">
+        <field name="name">Nachlässe Einkauf Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 7% VSt und USt</field>
+        <field name="code">3717</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3718">
+        <field name="name">Nachlässe Einkauf Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 19% VSt und USt</field>
+        <field name="code">3718</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3720">
+        <field name="name">Nachlässe 19 % VSt</field>
+        <field name="code">3720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3722">
+        <field name="name">Nachlässe 16 % VSt</field>
+        <field name="code">3722</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3723">
+        <field name="name">Nachlässe 15 % VSt</field>
+        <field name="code">3723</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3724">
+        <field name="name">Nachlässe EG-Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">3724</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3725">
+        <field name="name">Nachlässe EG-Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">3725</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3726">
+        <field name="name">Nachlässe EG-Erwerb 16 % Vorsteuer und 16 % Umsatzsteuer</field>
+        <field name="code">3726</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3727">
+        <field name="name">Nachlässe EG-Erwerb 15 % Vorsteuer und 15 % Umsatzsteuer</field>
+        <field name="code">3727</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3730">
+        <field name="name">Erhaltene Skonti</field>
+        <field name="code">3730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3731">
+        <field name="name">Erhaltene Skonti - 7 % Vorsteuer</field>
+        <field name="code">3731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3733">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">3733</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3734">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">3734</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3735">
+        <field name="name">Erhaltene Skonti - 16 % Vorsteuer</field>
+        <field name="code">3735</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3736">
+        <field name="name">Erhaltene Skonti - 19 % Vorsteuer</field>
+        <field name="code">3736</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3738">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">3738</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3741">
+        <field name="name">Erhaltene Skonti Einkauf RHB EG-Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="code">3741</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3743">
+        <field name="name">Erhaltene Skonti Einkauf RHB EG-Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+        <field name="code">3743</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3744">
+        <field name="name">Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb</field>
+        <field name="code">3744</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3750">
+        <field name="name">Erhaltene Boni - 7 % Vorsteuer</field>
+        <field name="code">3750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3753">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">3753</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3754">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">3754</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3755">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">3755</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3760">
+        <field name="name">Erhaltene Boni - 19 % Vorsteuer</field>
+        <field name="code">3760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3764">
+        <field name="name">Erhaltene Boni - 16 % Vorsteuer</field>
+        <field name="code">3764</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3770">
+        <field name="name">Erhaltene Rabatte </field>
+        <field name="code">3770</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3780">
+        <field name="name">Erhaltene Rabatte - 7 % Vorsteuer</field>
+        <field name="code">3780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3783">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">3783</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3784">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">3784</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3785">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">3785</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3790">
+        <field name="name">Erhaltene Rabatte - 19 % Vorsteuer</field>
+        <field name="code">3790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3792">
+        <field name="name">Erh. Skonti RHB letzter Abnehmer Dreiecksgeschäft 19% VSt und 19% USt</field>
+        <field name="code">3792</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3793">
+        <field name="name">Erh. Skonti Waren letzter Abnehmer Dreiecksgeschäft 19% VSt und 19% USt</field>
+        <field name="code">3793</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3794">
+        <field name="name">Erhaltene Rabatte - 16 % Vorsteuer</field>
+        <field name="code">3794</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3800">
+        <field name="name">Bezugsnebenkosten</field>
+        <field name="code">3800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3830">
+        <field name="name">Leergut</field>
+        <field name="code">3830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3850">
+        <field name="name">Zölle und Einfuhrabgaben</field>
+        <field name="code">3850</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3950">
+        <field name="name">Bestandsveränderungen Waren</field>
+        <field name="code">3950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3955">
+        <field name="name">Bestandsveränderungen Roh-, Hilfs, und Betriebsstoffe</field>
+        <field name="code">3955</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3960">
+        <field name="name">Bestandsveränderungen RHB-Stoffe/bezogene Ware</field>
+        <field name="code">3960</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3970">
+        <field name="name">Bestand Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">3970</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3980">
+        <field name="name">Bestand - Waren</field>
+        <field name="code">3980</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_3990">
+        <field name="name">Verrechnete Stoffkosten</field>
+        <field name="code">3990</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4000">
+        <field name="name">Material-  und Stoffverbrauch</field>
+        <field name="code">4000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4100">
+        <field name="name">Löhne und Gehälter</field>
+        <field name="code">4100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4110">
+        <field name="name">Löhne</field>
+        <field name="code">4110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4120">
+        <field name="name">Gehälter</field>
+        <field name="code">4120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4124">
+        <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter </field>
+        <field name="code">4124</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4125">
+        <field name="name">Ehegattengehalt</field>
+        <field name="code">4125</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4126">
+        <field name="name">Tantiemen Gesellschafter-Geschäftsführer</field>
+        <field name="code">4126</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4127">
+        <field name="name">Geschäftsführergehälter</field>
+        <field name="code">4127</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4128">
+        <field name="name">Vergütungen an angestellte Mitunternehmer  § 15 EStG </field>
+        <field name="code">4128</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4129">
+        <field name="name">Tantiemen Arbeitnehmer</field>
+        <field name="code">4129</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4130">
+        <field name="name">Gesetzliche soziale Aufwendungen</field>
+        <field name="code">4130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4137">
+        <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG</field>
+        <field name="code">4137</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4138">
+        <field name="name">Beiträge zur Berufsgenossenschaft</field>
+        <field name="code">4138</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4139">
+        <field name="name">Ausgleichsabgabe i.S.d. SchwerbehindG.</field>
+        <field name="code">4139</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4140">
+        <field name="name">Freiwillige soziale Aufw. - lohnsteuerfrei</field>
+        <field name="code">4140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4141">
+        <field name="name">Sonstige soziale Abgaben</field>
+        <field name="code">4141</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4144">
+        <field name="name">Soziale Abgaben für Minijobber</field>
+        <field name="code">4144</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4145">
+        <field name="name">Freiwillige soziale Aufw. - lohnsteuerpfl.</field>
+        <field name="code">4145</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4146">
+        <field name="name">Freiwillige Zuwendungen an Minijobber</field>
+        <field name="code">4146</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4147">
+        <field name="name">Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</field>
+        <field name="code">4147</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4148">
+        <field name="name">Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">4148</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4149">
+        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse)</field>
+        <field name="code">4149</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4150">
+        <field name="name">Krankengeldzuschüsse</field>
+        <field name="code">4150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4151">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Minijobber</field>
+        <field name="code">4151</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4152">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Arbeitnehmer</field>
+        <field name="code">4152</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4153">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</field>
+        <field name="code">4153</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4154">
+        <field name="name">Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">4154</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4155">
+        <field name="name">Zuschüsse der Agenturen für Arbeit (Haben)</field>
+        <field name="code">4155</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4156">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen</field>
+        <field name="code">4156</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4157">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückst. für Geschäftsführer</field>
+        <field name="code">4157</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4159">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückst. für Minijobber</field>
+        <field name="code">4159</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4160">
+        <field name="name">Versorgungskassen </field>
+        <field name="code">4160</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4165">
+        <field name="name">Aufwendungen für Altersversorgung</field>
+        <field name="code">4165</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4166">
+        <field name="name">Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</field>
+        <field name="code">4166</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4167">
+        <field name="name">Pauschale Lohnsteuer auf sonstige Bezüge (z.B. Direktversicherung)</field>
+        <field name="code">4167</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4168">
+        <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
+        <field name="code">4168</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4169">
+        <field name="name">Aufwendungen für Unterstützung</field>
+        <field name="code">4169</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4170">
+        <field name="name">Vermögenswirksame Leistungen</field>
+        <field name="code">4170</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4175">
+        <field name="name">Fahrtkostenerstatt. - Wohn./Arbeitsst.</field>
+        <field name="code">4175</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4180">
+        <field name="name">Bedienungsgelder</field>
+        <field name="code">4180</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4190">
+        <field name="name">Aushilfslöhne</field>
+        <field name="code">4190</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4194">
+        <field name="name">Pauschale Steuern für Minijobber</field>
+        <field name="code">4194</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4195">
+        <field name="name">Löhne für Minijobs</field>
+        <field name="code">4195</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4196">
+        <field name="name">Pauschale Steuern für Gesellschafter-Geschäftsführer</field>
+        <field name="code">4196</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4197">
+        <field name="name">Pauschale Steuern für angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">4197</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4198">
+        <field name="name">Pauschale Steuern für Arbeitnehmer</field>
+        <field name="code">4198</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4199">
+        <field name="name">Pauschale Steuer für Aushilfen</field>
+        <field name="code">4199</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4200">
+        <field name="name">Raumkosten</field>
+        <field name="code">4200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4210">
+        <field name="name">Miete (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">4210</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4211">
+        <field name="name">Aufwendungen Miete o. Pacht (unbewegl. WG), gewerbest. hinzuzurechnen</field>
+        <field name="code">4211</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4212">
+        <field name="name">Miete/Aufwendungen für doppelte Haushaltsführung</field>
+        <field name="code">4212</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4215">
+        <field name="name">Leasing (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">4215</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4219">
+        <field name="name">Vergütung Mitunternehmer Miete unbewegliche WG. § 15 EStG</field>
+        <field name="code">4219</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4220">
+        <field name="name">Pacht (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">4220</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4222">
+        <field name="name">Vergütung an Gesellschafter Miete/Pacht unbewegliche WG.</field>
+        <field name="code">4222</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4229">
+        <field name="name">Vergütung Mitunternehmer Pacht unbewegliche WG § 15 EStG </field>
+        <field name="code">4229</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4230">
+        <field name="name">Heizung</field>
+        <field name="code">4230</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4240">
+        <field name="name">Gas, Strom, Wasser</field>
+        <field name="code">4240</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4250">
+        <field name="name">Reinigung</field>
+        <field name="code">4250</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4260">
+        <field name="name">Instandhaltung betrieblicher Räume</field>
+        <field name="code">4260</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4270">
+        <field name="name">Abgaben betrieblich genutzt. Grundbesitz </field>
+        <field name="code">4270</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4280">
+        <field name="name">Sonstige Raumkosten</field>
+        <field name="code">4280</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4288">
+        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
+        <field name="code">4288</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4289">
+        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
+        <field name="code">4289</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4300">
+        <field name="name">Nicht abziehbare Vorsteuer</field>
+        <field name="code">4300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4301">
+        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+        <field name="code">4301</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4306">
+        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+        <field name="code">4306</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4320">
+        <field name="name">Gewerbesteuer ( Vorauszahlung )</field>
+        <field name="code">4320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4340">
+        <field name="name">Sonstige Betriebssteuern</field>
+        <field name="code">4340</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4350">
+        <field name="name">Verbrauchsteuer (sonstige Steuern)</field>
+        <field name="code">4350</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4355">
+        <field name="name">Ökosteuer</field>
+        <field name="code">4355</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4360">
+        <field name="name">Versicherungen</field>
+        <field name="code">4360</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4366">
+        <field name="name">Versicherung für Gebäude</field>
+        <field name="code">4366</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4370">
+        <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen </field>
+        <field name="code">4370</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4380">
+        <field name="name">Beiträge</field>
+        <field name="code">4380</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4390">
+        <field name="name">Sonstige Abgaben</field>
+        <field name="code">4390</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4396">
+        <field name="name">Abzugsf. Verspätungszuschlag und Zwangsgelder </field>
+        <field name="code">4396</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4397">
+        <field name="name">Nicht abzugsf. Verspätungszuschlag und Zwangsgelder </field>
+        <field name="code">4397</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4500">
+        <field name="name">Fahrzeugkosten </field>
+        <field name="code">4500</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4510">
+        <field name="name">Kfz - Steuern</field>
+        <field name="code">4510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4520">
+        <field name="name">Kfz - Versicherungen</field>
+        <field name="code">4520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4530">
+        <field name="name">Laufende Kfz - Betriebskosten</field>
+        <field name="code">4530</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4540">
+        <field name="name">Kfz - Reparaturen</field>
+        <field name="code">4540</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4550">
+        <field name="name">Garagenmieten</field>
+        <field name="code">4550</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4560">
+        <field name="name">Mautgebühren</field>
+        <field name="code">4560</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4570">
+        <field name="name">Mietleasing Kfz</field>
+        <field name="code">4570</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4580">
+        <field name="name">Sonstige Kfz - Kosten</field>
+        <field name="code">4580</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4590">
+        <field name="name">Kf -Kosten betriebl. Nutzung Kfz im PV</field>
+        <field name="code">4590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4595">
+        <field name="name">Fremdfahrzeugkosten </field>
+        <field name="code">4595</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4600">
+        <field name="name">Werbekosten</field>
+        <field name="code">4600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4605">
+        <field name="name">Streuartikel</field>
+        <field name="code">4605</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4630">
+        <field name="name">Geschenke abzugsfähig ohne § 37b EStG</field>
+        <field name="code">4630</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4631">
+        <field name="name">Geschenke abzugsfähig mit § 37b EStG</field>
+        <field name="code">4631</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4632">
+        <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
+        <field name="code">4632</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4635">
+        <field name="name">Geschenke nicht abzugsfähig ohne § 37b EStG</field>
+        <field name="code">4635</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4636">
+        <field name="name">Geschenke nicht abzugsfähig mit § 37b EStG</field>
+        <field name="code">4636</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4638">
+        <field name="name">Geschenke ausschließlich betrieblich genutzt</field>
+        <field name="code">4638</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4639">
+        <field name="name">Zugaben mit § 37b EStG</field>
+        <field name="code">4639</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4640">
+        <field name="name">Repräsentationskosten</field>
+        <field name="code">4640</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4650">
+        <field name="name">Bewirtungskosten</field>
+        <field name="code">4650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4651">
+        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
+        <field name="code">4651</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4652">
+        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
+        <field name="code">4652</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4653">
+        <field name="name">Aufmerksamkeiten </field>
+        <field name="code">4653</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4654">
+        <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
+        <field name="code">4654</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4655">
+        <field name="name">Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten</field>
+        <field name="code">4655</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4660">
+        <field name="name">Reisekosten Arbeitnehmer</field>
+        <field name="code">4660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4663">
+        <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
+        <field name="code">4663</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4664">
+        <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
+        <field name="code">4664</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4666">
+        <field name="name">Reisekosten Arbeitnehmer Übernachtungsaufwand</field>
+        <field name="code">4666</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4668">
+        <field name="name">Reisekosten Arbeitnehmer Kilometergelderstattung</field>
+        <field name="code">4668</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4670">
+        <field name="name">Reisekosten Unternehmer</field>
+        <field name="code">4670</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4673">
+        <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
+        <field name="code">4673</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4674">
+        <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
+        <field name="code">4674</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4676">
+        <field name="name">Reisekosten UN Übernachtungsaufwand u. Reisenebenkosten</field>
+        <field name="code">4676</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4678">
+        <field name="name">Fahrten zwischen Wohnung u. Betriebsstätte u. Heimfahrten (abziehbarer Anteil)</field>
+        <field name="code">4678</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4679">
+        <field name="name">Fahrten zwischen Wohnung u. Betriebsstätte u. Heimfahrten (nicht abz. Anteil)</field>
+        <field name="code">4679</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4680">
+        <field name="name">Fahrten zwischen Wohnung u. Betriebsstätte u. Heimfahrten (Haben) </field>
+        <field name="code">4680</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4681">
+        <field name="name">Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung</field>
+        <field name="code">4681</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4700">
+        <field name="name">Kosten der Warenabgabe</field>
+        <field name="code">4700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4710">
+        <field name="name">Verpackungsmaterial</field>
+        <field name="code">4710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4730">
+        <field name="name">Ausgangsfrachten</field>
+        <field name="code">4730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4750">
+        <field name="name">Transportversicherungen</field>
+        <field name="code">4750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4760">
+        <field name="name">Verkaufsprovisionen</field>
+        <field name="code">4760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4780">
+        <field name="name">Fremdarbeiten (Vertrieb)</field>
+        <field name="code">4780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4790">
+        <field name="name">Aufwand für Gewährleistungen</field>
+        <field name="code">4790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4800">
+        <field name="name">Reparatur und Instandhaltung techn. Anlagen u. Maschinen</field>
+        <field name="code">4800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4801">
+        <field name="name">Reparaturen und Instandhaltung von Bauten</field>
+        <field name="code">4801</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4805">
+        <field name="name">Reparatur und Instandhaltung Betriebs- u. Geschäftsausst.</field>
+        <field name="code">4805</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4806">
+        <field name="name">Wartungskosten für Hard- und Software</field>
+        <field name="code">4806</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4808">
+        <field name="name">Zuführung zu Aufwandsrückstellungen</field>
+        <field name="code">4808</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4809">
+        <field name="name">Sonstige Reparaturen und Instandhaltungen</field>
+        <field name="code">4809</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4810">
+        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">4810</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4815">
+        <field name="name">Kaufleasing</field>
+        <field name="code">4815</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4820">
+        <field name="name">Abschreibungen Ingangsetzung, Erweiterung</field>
+        <field name="code">4820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4822">
+        <field name="name">Abschreibung immaterielle Vermögensgegenstände</field>
+        <field name="code">4822</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4823">
+        <field name="name">Abschreibungen selbst geschaffene immaterielle Vermögensgegenstände</field>
+        <field name="code">4823</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4824">
+        <field name="name">Abschreibung Geschäfts-, Firmenwert</field>
+        <field name="code">4824</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4825">
+        <field name="name">Außerplanmäßige Abschreibung Geschäfts-, Firmenwert</field>
+        <field name="code">4825</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4826">
+        <field name="name">Außerplanmäßige Abschreibung immaterielle Vermögensgegenstände</field>
+        <field name="code">4826</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4827">
+        <field name="name">Außerplanmäßige Abschreibungen a. selbst gesch. immat. Vermögensge</field>
+        <field name="code">4827</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4830">
+        <field name="name">Abschreibungen auf Sachanlagen</field>
+        <field name="code">4830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4831">
+        <field name="name">Abschreibungen auf Gebäude</field>
+        <field name="code">4831</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4832">
+        <field name="name">Abschreibungen auf Kfz</field>
+        <field name="code">4832</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4833">
+        <field name="name">Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers</field>
+        <field name="code">4833</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4840">
+        <field name="name">Außerplanmäßige Abschreibungen Sachanlagen</field>
+        <field name="code">4840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4841">
+        <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
+        <field name="code">4841</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4842">
+        <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
+        <field name="code">4842</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4843">
+        <field name="name">Außergewöhnliche Abschreibung so. WG</field>
+        <field name="code">4843</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4850">
+        <field name="name">Abschreibungen Sachanlagen / sfl. So-Vorschr.</field>
+        <field name="code">4850</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4851">
+        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)</field>
+        <field name="code">4851</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4852">
+        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)</field>
+        <field name="code">4852</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4853">
+        <field name="name">Kürzung der AHK § 7g Abs. 2 EStG n.F. (ohne Kfz)</field>
+        <field name="code">4853</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4854">
+        <field name="name">Kürzung der AHK § 7g Abs. 2 EStG n.F. (für Kfz)</field>
+        <field name="code">4854</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4855">
+        <field name="name">Sofortabschreibung GWG</field>
+        <field name="code">4855</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4860">
+        <field name="name">Abschreibungen auf aktivierte GWG</field>
+        <field name="code">4860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4862">
+        <field name="name">Abschreibung Sammelposten GWG</field>
+        <field name="code">4862</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4865">
+        <field name="name">Außerplanmäßige Abschreibungen auf aktivierte, geringwertige WG</field>
+        <field name="code">4865</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4866">
+        <field name="name">Abschreibungen auf Finanzanlagen (nicht dauerhaft)</field>
+        <field name="code">4866</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4870">
+        <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
+        <field name="code">4870</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4871">
+        <field name="name">Abschreibungen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (dauerhaft)</field>
+        <field name="code">4871</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4872">
+        <field name="name">Aufwendg. a. Grd. v. Verlustant. an gewerbl. u. selbständ. Mitunternehmersch.</field>
+        <field name="code">4872</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4873">
+        <field name="name">Abschreibungen Finanzanlagen z.T. n.abz.</field>
+        <field name="code">4873</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4874">
+        <field name="name">Abschreibungen Finanzanlagen / steuerliche Sondervorschriften</field>
+        <field name="code">4874</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4875">
+        <field name="name">Abschreibungen Wertpapiere des UV</field>
+        <field name="code">4875</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4876">
+        <field name="name">Abschreibungen Wertpapiere UV z.T. n.abz.</field>
+        <field name="code">4876</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4877">
+        <field name="name">Abschreibungen auf Finanzanlagen - verbundene Unternehmen</field>
+        <field name="code">4877</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4878">
+        <field name="name">Abschreibungen Wertpapiere des UV - verbundene Unternehmen</field>
+        <field name="code">4878</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4880">
+        <field name="name">Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögen</field>
+        <field name="code">4880</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4882">
+        <field name="name">Abschreibungen auf Umlaufvermögen, steuerrechtl. bedingt</field>
+        <field name="code">4882</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4886">
+        <field name="name">Abschreibg. a. Umlaufvermögen außer Vorräte und Wertpapiere d. Umlaufverm.</field>
+        <field name="code">4886</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4887">
+        <field name="name">Abschr. a. Umlaufverm. auß. Vorräte u. Wertp. d. Uml.verm., steuerrechtl. bed.</field>
+        <field name="code">4887</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4900">
+        <field name="name">Sonstige betriebliche Aufwendungen</field>
+        <field name="code">4900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4902">
+        <field name="name">Interimskonto Aufwendg. and. Land, keine VorSt-Vergütung mögl.</field>
+        <field name="code">4902</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4905">
+        <field name="name">Sonstige betriebl. u. regelm. Aufwendungen</field>
+        <field name="code">4905</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4909">
+        <field name="name">Fremdleistungen und Fremdarbeiten</field>
+        <field name="code">4909</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4910">
+        <field name="name">Porto</field>
+        <field name="code">4910</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4920">
+        <field name="name">Telefon</field>
+        <field name="code">4920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4925">
+        <field name="name">Telefax und Internetkosten</field>
+        <field name="code">4925</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4930">
+        <field name="name">Bürobedarf</field>
+        <field name="code">4930</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4940">
+        <field name="name">Zeitschriften, Bücher (Fachliteratur)</field>
+        <field name="code">4940</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4945">
+        <field name="name">Fortbildungskosten</field>
+        <field name="code">4945</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4946">
+        <field name="name">Freiwillige Sozialleistungen </field>
+        <field name="code">4946</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4948">
+        <field name="name">Vergütungen an Mitunternehmer § 15 EStG</field>
+        <field name="code">4948</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4949">
+        <field name="name">Haftungsvergütung an Mitunternehmer § 15 EStG</field>
+        <field name="code">4949</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4950">
+        <field name="name">Rechts- und Beratungskosten</field>
+        <field name="code">4950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4955">
+        <field name="name">Buchführungskosten </field>
+        <field name="code">4955</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4957">
+        <field name="name">Abschluss- und Prüfungskosten</field>
+        <field name="code">4957</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4960">
+        <field name="name">Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">4960</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4961">
+        <field name="name">Pacht (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">4961</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4963">
+        <field name="name">Aufwendungen Miete o. Pacht f. bewegl. WG, gewerbest. hinzuzurechnen </field>
+        <field name="code">4963</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4964">
+        <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
+        <field name="code">4964</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4965">
+        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">4965</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4969">
+        <field name="name">Aufwand Abraum- und Abfallbeseitigung</field>
+        <field name="code">4969</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4970">
+        <field name="name">Kosten des Geldverkehrs</field>
+        <field name="code">4970</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4975">
+        <field name="name">Aufwendg. Anteile KapGes. z.T. n. abz.</field>
+        <field name="code">4975</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4976">
+        <field name="name">Aufw. Veräußerung Anteile Kap.Ges. z.T. nicht abz. </field>
+        <field name="code">4976</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4980">
+        <field name="name">Sonstiger Betriebsbedarf</field>
+        <field name="code">4980</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_4985">
+        <field name="name">Werkzeuge und Kleingeräte</field>
+        <field name="code">4985</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7000">
+        <field name="name">Unfertige Erzeugnisse und Leistungen</field>
+        <field name="code">7000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7050">
+        <field name="name">Unfertige Erzeugnisse ( Bestand )</field>
+        <field name="code">7050</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7080">
+        <field name="name">Unfertige Leistungen ( Bestand )</field>
+        <field name="code">7080</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7090">
+        <field name="name">In Ausführung befindliche Bauaufträge </field>
+        <field name="code">7090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7095">
+        <field name="name">In Arbeit befindliche Aufträge</field>
+        <field name="code">7095</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7100">
+        <field name="name">Fertige Erzeugnisse und Waren ( Bestand )</field>
+        <field name="code">7100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7110">
+        <field name="name">Fertige Erzeugnisse ( Bestand )</field>
+        <field name="code">7110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_7140">
+        <field name="name">Waren ( Bestand )</field>
+        <field name="code">7140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8000">
+        <field name="name">Umsatzerlöse</field>
+        <field name="code">8000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8100">
+        <field name="name">Steuerfreie Umsätze - § 4 Nr.8 ff UStG</field>
+        <field name="code">8100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8110">
+        <field name="name">Sonstige steuerfreie Umsätze Inland </field>
+        <field name="code">8110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8120">
+        <field name="name">Steuerfreie Umsätze § 4 Nr.1a UStG</field>
+        <field name="code">8120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8125">
+        <field name="name">Steuerfreie EG- Lieferungen § 4, 1b UStG</field>
+        <field name="code">8125</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8130">
+        <field name="name">Innergemeinschaftliches Dreiecksgeschäft</field>
+        <field name="code">8130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8135">
+        <field name="name">Steuerfr.EG Lieferung v. Neufahrzeugen o. USt-Id-Nr.</field>
+        <field name="code">8135</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8140">
+        <field name="name">Steuerfreie Umsätze Offshore usw.</field>
+        <field name="code">8140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8150">
+        <field name="name">Steuerfreie Umsätze § 4 Nr. 2-7 UStG</field>
+        <field name="code">8150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8190">
+        <field name="name">Erlöse gemäß § 24 UStG</field>
+        <field name="code">8190</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8191">
+        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG 19% USt</field>
+        <field name="code">8191</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8193">
+        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</field>
+        <field name="code">8193</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8194">
+        <field name="name">Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</field>
+        <field name="code">8194</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8195">
+        <field name="name">Erlöse Kleinunternehmer § 19</field>
+        <field name="code">8195</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8196">
+        <field name="name">Erlöse aus Geldspielautomaten 19 % USt</field>
+        <field name="code">8196</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8200">
+        <field name="name">Erlöse</field>
+        <field name="code">8200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8300">
+        <field name="name">Erlöse 7 % Umsatzsteuer</field>
+        <field name="code">8300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8310">
+        <field name="name">Erlöse EG-Lieferungen 7 % USt</field>
+        <field name="code">8310</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8315">
+        <field name="name">Erlöse EG-Lieferungen 19 % USt</field>
+        <field name="code">8315</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8320">
+        <field name="name">Im anderen EG-Land steuerpflichtige Lieferungen</field>
+        <field name="code">8320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8330">
+        <field name="name">Erlöse - Inl. steuerpfl. EG-Lief. 16 % USt</field>
+        <field name="code">8330</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8331">
+        <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</field>
+        <field name="code">8331</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8335">
+        <field name="name">Erlöse Lieferung Mobilfunkgeräte/Schaltkreise nach § 13b UStG</field>
+        <field name="code">8335</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8336">
+        <field name="name">Erlöse sonst. Leistungen im and. EG-Land stpfl., 13b UStG</field>
+        <field name="code">8336</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8337">
+        <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
+        <field name="code">8337</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8338">
+        <field name="name">Nicht steuerbare Umsätze Drittland</field>
+        <field name="code">8338</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8339">
+        <field name="name">Nicht steuerbare Umsätze EG-Land</field>
+        <field name="code">8339</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8340">
+        <field name="name">Erlöse 16 % Umsatzsteuer</field>
+        <field name="code">8340</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8400">
+        <field name="name">Erlöse 19 % Umsatzsteuer</field>
+        <field name="code">8400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8510">
+        <field name="name">Provisionsumsätze</field>
+        <field name="code">8510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8516">
+        <field name="name">Provisionsumsätze 7 % UStG</field>
+        <field name="code">8516</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8518">
+        <field name="name">Provisionsumsätze 16 % USt</field>
+        <field name="code">8518</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8519">
+        <field name="name">Provisionsumsätze 19 % USt</field>
+        <field name="code">8519</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8520">
+        <field name="name">Erlöse Abfallverwertung</field>
+        <field name="code">8520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8540">
+        <field name="name">Erlöse - Leergut</field>
+        <field name="code">8540</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8570">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten</field>
+        <field name="code">8570</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8574">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
+        <field name="code">8574</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8575">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
+        <field name="code">8575</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8576">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt</field>
+        <field name="code">8576</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8579">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt</field>
+        <field name="code">8579</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8590">
+        <field name="name">Verrechnete sonstige Sachbezüge (keine Waren)</field>
+        <field name="code">8590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8591">
+        <field name="name">Sachbezüge 7 % USt (Waren)</field>
+        <field name="code">8591</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8595">
+        <field name="name">Sachbezüge 19 % USt (Waren)</field>
+        <field name="code">8595</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8600">
+        <field name="name">Sonstige Erlöse betrieblich und regelmäßig</field>
+        <field name="code">8600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8604">
+        <field name="name">Erstattete Vorsteuer anderer Länder</field>
+        <field name="code">8604</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8606">
+        <field name="name">Sonstige betriebliche Erträge von verbundenen Unternehmen</field>
+        <field name="code">8606</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8607">
+        <field name="name">Andere Nebenerlöse</field>
+        <field name="code">8607</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8609">
+        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei</field>
+        <field name="code">8609</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8610">
+        <field name="name">Verrechnete sonstige Sachbezüge</field>
+        <field name="code">8610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8611">
+        <field name="name">Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt</field>
+        <field name="code">8611</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8613">
+        <field name="name">Verrechnete sonstige Sachbezüge 19% USt</field>
+        <field name="code">8613</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8614">
+        <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
+        <field name="code">8614</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8625">
+        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei</field>
+        <field name="code">8625</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8630">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig 7 % USt</field>
+        <field name="code">8630</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8640">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig 19 % USt</field>
+        <field name="code">8640</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8649">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig 16 % USt</field>
+        <field name="code">8649</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8650">
+        <field name="name">Erlöse Zinsen und Diskontspesen</field>
+        <field name="code">8650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8660">
+        <field name="name">Erlöse Zinsen und Diskontspesen aus verbundenen Unternehmen </field>
+        <field name="code">8660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8700">
+        <field name="name">Erlösschmälerungen </field>
+        <field name="code">8700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8705">
+        <field name="name">Erlösschmälerungen steuerfrei § 4 Nr. 1a UStG</field>
+        <field name="code">8705</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8710">
+        <field name="name">Erlösschmälerungen 7 % USt</field>
+        <field name="code">8710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8720">
+        <field name="name">Erlösschmälerungen 19 % USt</field>
+        <field name="code">8720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8723">
+        <field name="name">Erlösschmälerungen 16 % USt</field>
+        <field name="code">8723</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8724">
+        <field name="name">Erlösschmälerungen EG-Lieferungen steuerfrei</field>
+        <field name="code">8724</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8725">
+        <field name="name">Erlösschmälerungen EG-Lieferungen 7 % USt</field>
+        <field name="code">8725</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8726">
+        <field name="name">Erlösschmälerungen EG-Lieferung 19 % USt</field>
+        <field name="code">8726</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8727">
+        <field name="name">Erlösschmälerungen aus im anderen EG-Land stpfl. Lieferungen</field>
+        <field name="code">8727</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8729">
+        <field name="name">Erlösschm. - Inl. steuerpfl. EG-Lief.16 % USt</field>
+        <field name="code">8729</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8730">
+        <field name="name">Gewährte Skonti</field>
+        <field name="code">8730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8731">
+        <field name="name">Gewährte Skonti 7 % USt</field>
+        <field name="code">8731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8735">
+        <field name="name">Gewährte Skonti 16 % USt</field>
+        <field name="code">8735</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8736">
+        <field name="name">Gewährte Skonti 19 % USt</field>
+        <field name="code">8736</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8738">
+        <field name="name">Gewährte Skonti Lieferung Mobilfunkgeräte/Schaltkreise nach § 13b UStG</field>
+        <field name="code">8738</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8741">
+        <field name="name">Gewährte Skonti aus Leistungen nach § 13b UStG</field>
+        <field name="code">8741</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8742">
+        <field name="name">Gewährte Skonti Erlöse i.a. EG-Land steuerpfl. so. Leistg., 13 b</field>
+        <field name="code">8742</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8743">
+        <field name="name">Gewährte Skonti aus steuerfreien EG- Lieferungen § 4, 1b UStG</field>
+        <field name="code">8743</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8745">
+        <field name="name">Gewährte Skonti aus im Inl. steuerpfl. EG-Lief. </field>
+        <field name="code">8745</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8746">
+        <field name="name">Gew. Skonti im Inland stpfl. EG-Lieferungen 7 % USt</field>
+        <field name="code">8746</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8748">
+        <field name="name">Gew. Skonti im Inland stpfl. EG-Lieferungen 19 %</field>
+        <field name="code">8748</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8750">
+        <field name="name">Gewährte Boni 7 % USt</field>
+        <field name="code">8750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8760">
+        <field name="name">Gewährte Boni 19 % USt</field>
+        <field name="code">8760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8764">
+        <field name="name">Gewährte Boni 16 % USt</field>
+        <field name="code">8764</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8770">
+        <field name="name">Gewährte Rabatte</field>
+        <field name="code">8770</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8780">
+        <field name="name">Gewährte Rabatte 7 %  USt</field>
+        <field name="code">8780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8790">
+        <field name="name">Gewährte Rabatte 19 %  USt</field>
+        <field name="code">8790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8794">
+        <field name="name">Gewährte Rabatte 16 % USt</field>
+        <field name="code">8794</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8800">
+        <field name="name">Erlöse Sachanlageverkäufe</field>
+        <field name="code">8800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8801">
+        <field name="name">Erlöse Sachanlagenverkäufe 19 % USt (Buchverlust)</field>
+        <field name="code">8801</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8807">
+        <field name="name">Erlöse Sachanlagenverkäufe  § 4 Nr. 1a UStG (Buchverlust)</field>
+        <field name="code">8807</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8808">
+        <field name="name">Erlöse  Sachanlageverkäufe § 4 Nr. 1b UStG (bei Buchverlust)</field>
+        <field name="code">8808</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8817">
+        <field name="name">Erlöse Verkäufe immaterieller Vermögensgegenstände (Buchverlust)</field>
+        <field name="code">8817</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8818">
+        <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)</field>
+        <field name="code">8818</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8819">
+        <field name="name">Erlöse Verkauf Finanzanlagen z.T. nicht abziehbar</field>
+        <field name="code">8819</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8820">
+        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19 % (Buchgewinn)</field>
+        <field name="code">8820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8827">
+        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen § 4 Nr. 1a UStG  (Buchgewinn)</field>
+        <field name="code">8827</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8828">
+        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen § 4 Nr. 1b UStG (Buchgewinn)</field>
+        <field name="code">8828</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8829">
+        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)</field>
+        <field name="code">8829</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8837">
+        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände (Buchgewinn)</field>
+        <field name="code">8837</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8838">
+        <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)</field>
+        <field name="code">8838</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8839">
+        <field name="name">Erlöse Verkauf Finanzanlagen z.T. steuerfrei  (bei Buchgewinn)</field>
+        <field name="code">8839</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8900">
+        <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="code">8900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8905">
+        <field name="name">Entnahme von Gegenständen ohne USt</field>
+        <field name="code">8905</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8910">
+        <field name="name">Entnahme Unternehmer (Waren) 19 % USt</field>
+        <field name="code">8910</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8915">
+        <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
+        <field name="code">8915</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8919">
+        <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
+        <field name="code">8919</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8920">
+        <field name="name">Verwendung von Gegenständen 19 %  USt</field>
+        <field name="code">8920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8921">
+        <field name="name">Verwendung von Gegenständen (Kfz) 19 % USt</field>
+        <field name="code">8921</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8922">
+        <field name="name">Verwendung von Gegenständen (Tel) 19 % USt</field>
+        <field name="code">8922</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8924">
+        <field name="name">Verwendung von Gegenständen (Kfz) ohne USt</field>
+        <field name="code">8924</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8925">
+        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt</field>
+        <field name="code">8925</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8929">
+        <field name="name">Unentgeltliche Erbringung sonstigen Leistung ohne USt</field>
+        <field name="code">8929</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8930">
+        <field name="name">Verwendung von Gegenständen 7 %  USt</field>
+        <field name="code">8930</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8932">
+        <field name="name">Unentgeltliche Erbringung sonstigen Leistung 7 % USt</field>
+        <field name="code">8932</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8935">
+        <field name="name">Unentgeltliche Zuwendung von Gegenständen 19 % USt</field>
+        <field name="code">8935</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8939">
+        <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
+        <field name="code">8939</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8940">
+        <field name="name">Unentgeltliche Zuwendung von Waren 19 %  USt</field>
+        <field name="code">8940</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8945">
+        <field name="name">Unentgeltliche Zuwendung von Waren 7 %  USt</field>
+        <field name="code">8945</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8949">
+        <field name="name">Unentgeltliche Zuwendung von Waren ohne USt</field>
+        <field name="code">8949</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8950">
+        <field name="name">Nicht steuerbare Umsätze (Innenumsätze)</field>
+        <field name="code">8950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8955">
+        <field name="name">Umsatzsteuervergütungen</field>
+        <field name="code">8955</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8959">
+        <field name="name">Direkt mit dem Umsatz verbundene Steuern</field>
+        <field name="code">8959</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8960">
+        <field name="name">Bestandsveränderungen unfertige Erzeugnisse</field>
+        <field name="code">8960</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8970">
+        <field name="name">Bestandsveränderung unfertige Leistungen</field>
+        <field name="code">8970</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8975">
+        <field name="name">Bestandsveränderung Bauaufträge </field>
+        <field name="code">8975</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8977">
+        <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
+        <field name="code">8977</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8980">
+        <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
+        <field name="code">8980</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8990">
+        <field name="name">Andere aktivierte Eigenleistungen</field>
+        <field name="code">8990</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8994">
+        <field name="name">Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen)</field>
+        <field name="code">8994</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_8995">
+        <field name="name">Aktivierte Eigenleistungen selbst geschaff. immat. Vermögensgeg.</field>
+        <field name="code">8995</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_9000">
+        <field name="name">Saldenvorträge Sachkonten</field>
+        <field name="code">9000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_9008">
+        <field name="name">Saldenvorträge Debitoren</field>
+        <field name="code">9008</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_9009">
+        <field name="name">Saldenvorträge Kreditoren</field>
+        <field name="code">9009</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
+    </record>
+
+    <record model="account.account.template" id="account_9090">
+        <field name="name">Summenvortragskonto</field>
+        <field name="code">9090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_de_chart_template"/>
     </record>
 
     <record id="l10n_de_chart_template" model="account.chart.template">
@@ -9291,4 +11305,4 @@
     </record>
 
     </data>
-</odoo>
+</odoo>
\ No newline at end of file
diff --git a/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml b/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
index dacb627268e..dc98514baa6 100644
--- a/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
+++ b/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
@@ -9,10 +9,10 @@
             <field name="description">19% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">-19</field>
-            <field name="refund_account_id" ref="chart_skr04_3804"/>
-            <field name="account_id" ref="chart_skr04_3804"/>
+            <field name="refund_account_id" ref="account_3804"/>
+            <field name="account_id" ref="account_3804"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_15')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_vst_skr04" model="account.tax.template">
@@ -21,10 +21,10 @@
             <field name="description">19% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="chart_skr04_1404"/>
-            <field name="account_id" ref="chart_skr04_1404"/>
+            <field name="refund_account_id" ref="account_1404"/>
+            <field name="account_id" ref="account_1404"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_27')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_skr04" model="account.tax.template">
@@ -34,8 +34,8 @@
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_skr04'), ref('tax_eu_19_purchase_vst_skr04')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_53')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_ust_skr04" model="account.tax.template">
@@ -44,10 +44,10 @@
             <field name="description">7% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">-7</field>
-            <field name="refund_account_id" ref="chart_skr04_3802"/>
-            <field name="account_id" ref="chart_skr04_3802"/>
+            <field name="refund_account_id" ref="account_3802"/>
+            <field name="account_id" ref="account_3802"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_54')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_vst_skr04" model="account.tax.template">
@@ -56,10 +56,10 @@
             <field name="description">7% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="chart_skr04_1402"/>
-            <field name="account_id" ref="chart_skr04_1402"/>
+            <field name="refund_account_id" ref="account_1402"/>
+            <field name="account_id" ref="account_1402"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
             <field name="type_tax_use">none</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_27')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_skr04" model="account.tax.template">
@@ -69,8 +69,8 @@
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_7_purchase_ust_skr04'), ref('tax_eu_7_purchase_vst_skr04')])]"/>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_53')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_sale_skr04" model="account.tax.template">
@@ -79,10 +79,10 @@
             <field name="description">steuerfreie innergem. Lieferung</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="chart_skr04_3800"/>
-            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="refund_account_id" ref="account_3800"/>
+            <field name="account_id" ref="account_3800"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_41')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_36')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_export_skr04" model="account.tax.template">
@@ -91,10 +91,10 @@
             <field name="description">steuerfreie Ausfuhr</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="chart_skr04_3800"/>
-            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="refund_account_id" ref="account_3800"/>
+            <field name="account_id" ref="account_3800"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_43')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_37')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_import_19_skr04" model="account.tax.template">
@@ -103,10 +103,10 @@
             <field name="description">19% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="chart_skr04_1433"/>
-            <field name="account_id" ref="chart_skr04_1433"/>
+            <field name="refund_account_id" ref="account_1433"/>
+            <field name="account_id" ref="account_1433"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_28'), ref('l10n_de.tag_de_67')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_import_7_skr04" model="account.tax.template">
@@ -115,10 +115,10 @@
             <field name="description">7% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="chart_skr04_1433"/>
-            <field name="account_id" ref="chart_skr04_1433"/>
+            <field name="refund_account_id" ref="account_1433"/>
+            <field name="account_id" ref="account_1433"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_28'), ref('l10n_de.tag_de_68')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_not_taxable_skr04" model="account.tax.template">
@@ -127,10 +127,10 @@
             <field name="description">nicht steuerbar</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="chart_skr04_3800"/>
-            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="refund_account_id" ref="account_3800"/>
+            <field name="account_id" ref="account_3800"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_45')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_59')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_ust_19_skr04" model="account.tax.template">
@@ -139,10 +139,10 @@
             <field name="description">19% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="chart_skr04_3806"/>
-            <field name="account_id" ref="chart_skr04_3806"/>
+            <field name="refund_account_id" ref="account_3806"/>
+            <field name="account_id" ref="account_3806"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_09'), ref('l10n_de.tag_de_44')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_ust_7_skr04" model="account.tax.template">
@@ -151,10 +151,10 @@
             <field name="description">7% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="chart_skr04_3801"/>
-            <field name="account_id" ref="chart_skr04_3801"/>
+            <field name="refund_account_id" ref="account_3801"/>
+            <field name="account_id" ref="account_3801"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_10'), ref('l10n_de.tag_de_45')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_vst_19_skr04" model="account.tax.template">
@@ -163,10 +163,10 @@
             <field name="description">19% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="chart_skr04_1406"/>
-            <field name="account_id" ref="chart_skr04_1406"/>
+            <field name="refund_account_id" ref="account_1406"/>
+            <field name="account_id" ref="account_1406"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_31'), ref('l10n_de.tag_de_70')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_vst_7_skr04" model="account.tax.template">
@@ -175,10 +175,10 @@
             <field name="description">7% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="chart_skr04_1401"/>
-            <field name="account_id" ref="chart_skr04_1401"/>
+            <field name="refund_account_id" ref="account_1401"/>
+            <field name="account_id" ref="account_1401"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_31'), ref('l10n_de.tag_de_71')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
         <record id="tax_ust_19_eu_skr04" model="account.tax.template">
@@ -187,24 +187,109 @@
             <field name="description">19% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="chart_skr04_3808"/>
-            <field name="account_id" ref="chart_skr04_3808"/>
+            <field name="refund_account_id" ref="account_3808"/>
+            <field name="account_id" ref="account_3808"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_09'), ref('l10n_de.tag_de_44')])]"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_ust_eu_skr04" model="account.tax.template">
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Umsatzsteuer EU Lieferung skr04</field>
-            <field name="description">USt EU</field>
+            <field name="name">7% Umsatzsteuer EU Lieferung skr04</field>
+            <field name="description">7% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="chart_skr04_3807"/>
-            <field name="account_id" ref="chart_skr04_3807"/>
+            <field name="refund_account_id" ref="account_3807"/>
+            <field name="account_id" ref="account_3807"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86')])]"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45'), ref('l10n_de.tag_de_10')])]"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
+        <record id="tax_free_eu_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Steuerfreie Leistung EU skr04</field>
+            <field name="description">0% USt EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_21'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_free_third_country_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Steuerfreie Leistung Drittland skr04</field>
+            <field name="description">0% USt Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_ust_goods_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">19% USt Steurp. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_47')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_vst_goods_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">19% VSt Steuerp. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_goods_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerpflichtige sonstige Leistungen EU 19%USt/19%VSt</field>
+            <field name="description">Leistungen EU 19%Ust/19%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_46')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_goods_skr04'), ref('tax_eu_19_purchase_vst_goods_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+
+        <record id="tax_eu_19_purchase_ust_dritland_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt Steuerpflichtige Sonstige Leistungen Drittland</field>
+            <field name="description">19% USt Steurp. Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_53')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_vst_dritland_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen Drittland</field>
+            <field name="description">19% VSt Steuerp. Drittland</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_19_purchase_dritland_skr04" model="account.tax.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerpflichtige sonstige Leistungen Drittland 19%USt/19%VSt</field>
+            <field name="description">Leistungen Drittland 19%Ust/19%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_52')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_dritland_skr04'), ref('tax_eu_19_purchase_vst_dritland_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
 
 
         <record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_purchase_skr04">
@@ -293,62 +378,62 @@
         </record>
         <record id="account_fiscal_position_account_eu_vat_id_sale_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4400" />
-            <field name="account_dest_id" ref="chart_skr04_4125" />
+            <field name="account_src_id" ref="account_4400" />
+            <field name="account_dest_id" ref="account_4125" />
         </record>
         <record id="account_fiscal_position_account_eu_vat_id_sale_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4300" />
-            <field name="account_dest_id" ref="chart_skr04_4125" />
+            <field name="account_src_id" ref="account_4300" />
+            <field name="account_dest_id" ref="account_4125" />
         </record>
         <record id="account_fiscal_position_account_non_eu_sale_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4400" />
-            <field name="account_dest_id" ref="chart_skr04_4120" />
+            <field name="account_src_id" ref="account_4400" />
+            <field name="account_dest_id" ref="account_4120" />
         </record>
         <record id="account_fiscal_position_account_non_eu_sale_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4300" />
-            <field name="account_dest_id" ref="chart_skr04_4120" />
+            <field name="account_src_id" ref="account_4300" />
+            <field name="account_dest_id" ref="account_4120" />
         </record>
         <record id="account_fiscal_position_account_non_eu_purchase_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5400" />
-            <field name="account_dest_id" ref="chart_skr04_5435" />
+            <field name="account_src_id" ref="account_5400" />
+            <field name="account_dest_id" ref="account_5435" />
         </record>
         <record id="account_fiscal_position_account_non_eu_purchase_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5300" />
-            <field name="account_dest_id" ref="chart_skr04_5430" />
+            <field name="account_src_id" ref="account_5300" />
+            <field name="account_dest_id" ref="account_5430" />
         </record>
         <record id="account_fiscal_position_account_eu_no_id_sale_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4400" />
-            <field name="account_dest_id" ref="chart_skr04_4315" />
+            <field name="account_src_id" ref="account_4400" />
+            <field name="account_dest_id" ref="account_4315" />
         </record>
         <record id="account_fiscal_position_account_no_id_sale_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_4300" />
-            <field name="account_dest_id" ref="chart_skr04_4310" />
+            <field name="account_src_id" ref="account_4300" />
+            <field name="account_dest_id" ref="account_4310" />
         </record>
         <record id="account_fiscal_position_account_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5400" />
-            <field name="account_dest_id" ref="chart_skr04_5425" />
+            <field name="account_src_id" ref="account_5400" />
+            <field name="account_dest_id" ref="account_5425" />
         </record>
         <record id="account_fiscal_position_account_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5300" />
-            <field name="account_dest_id" ref="chart_skr04_5420" />
+            <field name="account_src_id" ref="account_5300" />
+            <field name="account_dest_id" ref="account_5420" />
         </record>
         <record id="account_fiscal_position_account_eu_no_id_purchase_19_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5400" />
-            <field name="account_dest_id" ref="chart_skr04_5435" />
+            <field name="account_src_id" ref="account_5400" />
+            <field name="account_dest_id" ref="account_5435" />
         </record>
         <record id="account_fiscal_position_account_no_id_purchase_7_skr04" model="account.fiscal.position.account.template">
             <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
-            <field name="account_src_id" ref="chart_skr04_5300" />
-            <field name="account_dest_id" ref="chart_skr04_5430" />
+            <field name="account_src_id" ref="account_5300" />
+            <field name="account_dest_id" ref="account_5430" />
         </record>
 </odoo>
diff --git a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
index fb9f9bf758d..f2269d6282e 100644
--- a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
+++ b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
@@ -1,12411 +1,11375 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-  <data noupdate="1">
-    <!-- account templates -->
+<data noupdate="1">
 
-    <record id="chart_skr04_1520" model="account.account.template">
-        <field name="code">1520</field>
+    <record id="account_1520" model="account.account.template">
         <field name="name">Finanzwechsel</field>
+        <field name="code">1520</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
     </record>
 
     <record id="l10n_chart_de_skr04" model="account.chart.template">
         <field name="name">Deutscher Kontenplan SKR04</field>
         <field name="currency_id" ref="base.EUR"/>
-        <field name="transfer_account_id" ref="chart_skr04_1520"/>
-    </record>
-
-    <record id="chart_skr04_1520" model="account.account.template">
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1" model="account.account.template">
-        <field name="code">0001</field>
-        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_40" model="account.account.template">
-        <field name="code">0040</field>
-        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_50" model="account.account.template">
-        <field name="code">0050</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_51" model="account.account.template">
-        <field name="code">0051</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_52" model="account.account.template">
-        <field name="code">0052</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_53" model="account.account.template">
-        <field name="code">0053</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_54" model="account.account.template">
-        <field name="code">0054</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_55" model="account.account.template">
-        <field name="code">0055</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_56" model="account.account.template">
-        <field name="code">0056</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_57" model="account.account.template">
-        <field name="code">0057</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_58" model="account.account.template">
-        <field name="code">0058</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_59" model="account.account.template">
-        <field name="code">0059</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_60" model="account.account.template">
-        <field name="code">0060</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_61" model="account.account.template">
-        <field name="code">0061</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_62" model="account.account.template">
-        <field name="code">0062</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_63" model="account.account.template">
-        <field name="code">0063</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_64" model="account.account.template">
-        <field name="code">0064</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_65" model="account.account.template">
-        <field name="code">0065</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_66" model="account.account.template">
-        <field name="code">0066</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_67" model="account.account.template">
-        <field name="code">0067</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_68" model="account.account.template">
-        <field name="code">0068</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_69" model="account.account.template">
-        <field name="code">0069</field>
-        <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_70" model="account.account.template">
-        <field name="code">0070</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        <field name="transfer_account_id" ref="account_1520"/>
     </record>
 
-    <record id="chart_skr04_71" model="account.account.template">
-        <field name="code">0071</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record id="account_1520" model="account.account.template">
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_72" model="account.account.template">
-        <field name="code">0072</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+    <record model="account.account.template" id="account_0100">
+        <field name="name">Entgeltlich erworbene Konzessionen und gewerbliche Schutzrechte</field>
+        <field name="code">0100</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_73" model="account.account.template">
-        <field name="code">0073</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_74" model="account.account.template">
-        <field name="code">0074</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_75" model="account.account.template">
-        <field name="code">0075</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_76" model="account.account.template">
-        <field name="code">0076</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_77" model="account.account.template">
-        <field name="code">0077</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_78" model="account.account.template">
-        <field name="code">0078</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_79" model="account.account.template">
-        <field name="code">0079</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_80" model="account.account.template">
-        <field name="code">0080</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_81" model="account.account.template">
-        <field name="code">0081</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_82" model="account.account.template">
-        <field name="code">0082</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_83" model="account.account.template">
-        <field name="code">0083</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_84" model="account.account.template">
-        <field name="code">0084</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_85" model="account.account.template">
-        <field name="code">0085</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_86" model="account.account.template">
-        <field name="code">0086</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+    <record model="account.account.template" id="account_0110">
+        <field name="name">Konzessionen</field>
+        <field name="code">0110</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_87" model="account.account.template">
-        <field name="code">0087</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+    <record model="account.account.template" id="account_0120">
+        <field name="name">Gewerbliche Schutzrechte</field>
+        <field name="code">0120</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_88" model="account.account.template">
-        <field name="code">0088</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+    <record model="account.account.template" id="account_0130">
+        <field name="name">Ähnliche Rechte und Werte</field>
+        <field name="code">0130</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_89" model="account.account.template">
-        <field name="code">0089</field>
-        <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+    <record model="account.account.template" id="account_0135">
+        <field name="name">EDV-Software</field>
+        <field name="code">0135</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_95" model="account.account.template">
-        <field name="code">0095</field>
-        <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+    <record model="account.account.template" id="account_0140">
+        <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
+        <field name="code">0140</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_96" model="account.account.template">
-        <field name="code">0096</field>
-        <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
+    <record model="account.account.template" id="account_0143">
+        <field name="name">Selbst geschaffene immaterielle Vermögensgegenstände</field>
+        <field name="code">0143</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_110" model="account.account.template">
-        <field name="code">0110</field>
-        <field name="name">Konzessionen </field>
+    <record model="account.account.template" id="account_0144">
+        <field name="name">EDV-Software</field>
+        <field name="code">0144</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_120" model="account.account.template">
-        <field name="code">0120</field>
-        <field name="name">Gewerbliche Schutzrechte</field>
+    <record model="account.account.template" id="account_0145">
+        <field name="name">Lizenzen und Franchiseverträge</field>
+        <field name="code">0145</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_130" model="account.account.template">
-        <field name="code">0130</field>
-        <field name="name">ähnliche Rechte und Werte </field>
+    <record model="account.account.template" id="account_0146">
+        <field name="name">Konzessionen und gewerbliche Schutzrechte</field>
+        <field name="code">0146</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_135" model="account.account.template">
-        <field name="code">0135</field>
-        <field name="name">EDV-Software</field>
+    <record model="account.account.template" id="account_0147">
+        <field name="name">Rezepte, Verfahren, Prototypen</field>
+        <field name="code">0147</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_140" model="account.account.template">
-        <field name="code">0140</field>
-        <field name="name">Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten </field>
+    <record model="account.account.template" id="account_0148">
+        <field name="name">Immaterielle Vermögensgegenstände in Entwicklung</field>
+        <field name="code">0148</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_150" model="account.account.template">
-        <field name="code">0150</field>
+    <record model="account.account.template" id="account_0150">
         <field name="name">Geschäfts- oder Firmenwert</field>
+        <field name="code">0150</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_160" model="account.account.template">
-        <field name="code">0160</field>
-        <field name="name">Verschmelzungsmehrwert</field>
+    <record model="account.account.template" id="account_0170">
+        <field name="name">Anzahlungen auf immaterielle Vermögensgegenstände </field>
+        <field name="code">0170</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_170" model="account.account.template">
-        <field name="code">0170</field>
-        <field name="name">Geleistete Anzahlungen auf immaterielle Vermögensgegenstände</field>
+    <record model="account.account.template" id="account_0179">
+        <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert </field>
+        <field name="code">0179</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_179" model="account.account.template">
-        <field name="code">0179</field>
-        <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert</field>
+    <record model="account.account.template" id="account_0200">
+        <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten</field>
+        <field name="code">0200</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_210" model="account.account.template">
+    <record model="account.account.template" id="account_0210">
+        <field name="name">Grundstücksgleiche Rechte ohne Bauten</field>
         <field name="code">0210</field>
-        <field name="name">Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_215" model="account.account.template">
-        <field name="code">0215</field>
+    <record model="account.account.template" id="account_0215">
         <field name="name">Unbebaute Grundstücke</field>
+        <field name="code">0215</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_220" model="account.account.template">
+    <record model="account.account.template" id="account_0220">
+        <field name="name">Grundstücksgleiche Rechte</field>
         <field name="code">0220</field>
-        <field name="name">Grundstücksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_225" model="account.account.template">
+    <record model="account.account.template" id="account_0225">
+        <field name="name">Grundstücke mit Substanzverzehr </field>
         <field name="code">0225</field>
-        <field name="name">Grundstücke mit Substanzverzehr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_229" model="account.account.template">
-        <field name="code">0229</field>
-        <field name="name">Grundstücksanteil des häuslichen Arbeitszimmers</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_230" model="account.account.template">
+    <record model="account.account.template" id="account_0230">
+        <field name="name">Bauten auf eigenen Grundstücken</field>
         <field name="code">0230</field>
-        <field name="name">Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_235" model="account.account.template">
+    <record model="account.account.template" id="account_0235">
+        <field name="name">Grundstückswerte eigener bebauter Grundstücke </field>
         <field name="code">0235</field>
-        <field name="name">Grundstückswerte eigener bebauter Grundstücke</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_240" model="account.account.template">
-        <field name="code">0240</field>
+    <record model="account.account.template" id="account_0240">
         <field name="name">Geschäftsbauten</field>
+        <field name="code">0240</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_250" model="account.account.template">
-        <field name="code">0250</field>
+    <record model="account.account.template" id="account_0250">
         <field name="name">Fabrikbauten</field>
+        <field name="code">0250</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_260" model="account.account.template">
-        <field name="code">0260</field>
+    <record model="account.account.template" id="account_0260">
         <field name="name">Andere Bauten</field>
+        <field name="code">0260</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_270" model="account.account.template">
-        <field name="code">0270</field>
+    <record model="account.account.template" id="account_0270">
         <field name="name">Garagen</field>
+        <field name="code">0270</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_280" model="account.account.template">
+    <record model="account.account.template" id="account_0280">
+        <field name="name">Außenanlagen Fabrik und Geschäftsbauten</field>
         <field name="code">0280</field>
-        <field name="name">Außenanlagen für Geschäfts- Fabrik- und andere Bauten </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_285" model="account.account.template">
-        <field name="code">0285</field>
+    <record model="account.account.template" id="account_0285">
         <field name="name">Hof- und Wegebefestigungen</field>
+        <field name="code">0285</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_290" model="account.account.template">
+    <record model="account.account.template" id="account_0290">
+        <field name="name">Einrichtungen für Geschäfts- Fabrik- und andere Bauten </field>
         <field name="code">0290</field>
-        <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_300" model="account.account.template">
-        <field name="code">0300</field>
+    <record model="account.account.template" id="account_0300">
         <field name="name">Wohnbauten</field>
+        <field name="code">0300</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_305" model="account.account.template">
-        <field name="code">0305</field>
+    <record model="account.account.template" id="account_0305">
         <field name="name">Garagen</field>
+        <field name="code">0305</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_310" model="account.account.template">
-        <field name="code">0310</field>
+    <record model="account.account.template" id="account_0310">
         <field name="name">Außenanlagen </field>
+        <field name="code">0310</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_315" model="account.account.template">
-        <field name="code">0315</field>
+    <record model="account.account.template" id="account_0315">
         <field name="name">Hof- und Wegebefestigungen</field>
+        <field name="code">0315</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_320" model="account.account.template">
+    <record model="account.account.template" id="account_0320">
+        <field name="name">Einrichtungen für Wohnbauten </field>
         <field name="code">0320</field>
-        <field name="name">Einrichtungen für Wohnbauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_329" model="account.account.template">
+    <record model="account.account.template" id="account_0329">
+        <field name="name">Gebäudeteil des häuslichen Arbeitszimmers</field>
         <field name="code">0329</field>
-        <field name="name">Gebäudeteile des häuslischen Arbeitszimmers</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_330" model="account.account.template">
-        <field name="code">0330</field>
+    <record model="account.account.template" id="account_0330">
         <field name="name">Bauten auf fremden Grundstücken</field>
+        <field name="code">0330</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_340" model="account.account.template">
+    <record model="account.account.template" id="account_0340">
+        <field name="name">Geschäftsbauten </field>
         <field name="code">0340</field>
-        <field name="name">Geschäftsbauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_350" model="account.account.template">
+    <record model="account.account.template" id="account_0350">
+        <field name="name">Fabrikbauten </field>
         <field name="code">0350</field>
-        <field name="name">Fabrikbauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_360" model="account.account.template">
+    <record model="account.account.template" id="account_0360">
+        <field name="name">Wohnbauten </field>
         <field name="code">0360</field>
-        <field name="name">Wohnbauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_370" model="account.account.template">
+    <record model="account.account.template" id="account_0370">
+        <field name="name">Andere Bauten </field>
         <field name="code">0370</field>
-        <field name="name">Andere Bauten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_380" model="account.account.template">
+    <record model="account.account.template" id="account_0380">
+        <field name="name">Garagen </field>
         <field name="code">0380</field>
-        <field name="name">Garagen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_390" model="account.account.template">
+    <record model="account.account.template" id="account_0390">
+        <field name="name">Außenanlagen </field>
         <field name="code">0390</field>
-        <field name="name">Außenanlagen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_395" model="account.account.template">
+    <record model="account.account.template" id="account_0395">
+        <field name="name">Hof- und Wegebefestigungen </field>
         <field name="code">0395</field>
-        <field name="name">Hof- und Wegebefestigungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_398" model="account.account.template">
+    <record model="account.account.template" id="account_0398">
+        <field name="name">Einrichtung Fabrik- und Geschäftsbauten </field>
         <field name="code">0398</field>
-        <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_420" model="account.account.template">
-        <field name="code">0420</field>
-        <field name="name">Technische Anlagen </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_440" model="account.account.template">
-        <field name="code">0440</field>
-        <field name="name">Maschinen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_460" model="account.account.template">
-        <field name="code">0460</field>
-        <field name="name">Maschinen gebundene Werkzeuge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_470" model="account.account.template">
-        <field name="code">0470</field>
-        <field name="name">Betriebsvorrichtungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_510" model="account.account.template">
-        <field name="code">0510</field>
-        <field name="name">Andere Anlagen </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_520" model="account.account.template">
-        <field name="code">0520</field>
-        <field name="name">Pkw</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_540" model="account.account.template">
-        <field name="code">0540</field>
-        <field name="name">Lkw</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_560" model="account.account.template">
-        <field name="code">0560</field>
-        <field name="name">Sonstige Transportmittel</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_620" model="account.account.template">
-        <field name="code">0620</field>
-        <field name="name">Werkzeuge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_640" model="account.account.template">
-        <field name="code">0640</field>
-        <field name="name">Ladeneinrichtungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_650" model="account.account.template">
-        <field name="code">0650</field>
-        <field name="name">Büroeinrichtungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_660" model="account.account.template">
-        <field name="code">0660</field>
-        <field name="name">Gerüst- und Schalungsmaterial</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_670" model="account.account.template">
-        <field name="code">0670</field>
-        <field name="name">Geringwertige Wirtschaftsgüter bis 410 Euro</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_680" model="account.account.template">
-        <field name="code">0680</field>
-        <field name="name">Einbauten in fremde Grundstücke</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_690" model="account.account.template">
-        <field name="code">0690</field>
-        <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_705" model="account.account.template">
-        <field name="code">0705</field>
-        <field name="name">Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_710" model="account.account.template">
-        <field name="code">0710</field>
-        <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf eingenen Grundstücken</field>
+    <record model="account.account.template" id="account_0400">
+        <field name="name">Technische Anlagen und Maschinen</field>
+        <field name="code">0400</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_720" model="account.account.template">
-        <field name="code">0720</field>
-        <field name="name">Anzahlungen auf Geschäfts- Fabrik-und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_725" model="account.account.template">
-        <field name="code">0725</field>
-        <field name="name">Wohnbauten im Bau</field>
+    <record model="account.account.template" id="account_0420">
+        <field name="name">Technische Anlagen</field>
+        <field name="code">0420</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_735" model="account.account.template">
-        <field name="code">0735</field>
-        <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
+    <record model="account.account.template" id="account_0440">
+        <field name="name">Maschinen</field>
+        <field name="code">0440</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_740" model="account.account.template">
-        <field name="code">0740</field>
-        <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf fremden Grundstücken</field>
+    <record model="account.account.template" id="account_0450">
+        <field name="name">Transportanlagen und Ähnliches</field>
+        <field name="code">0450</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_750" model="account.account.template">
-        <field name="code">0750</field>
-        <field name="name">Anzahlungen auf Geschäfts- Fabrik- und andere Bauten auf fremden Grundstücken</field>
+    <record model="account.account.template" id="account_0460">
+        <field name="name">Maschinengebundene Werkzeuge</field>
+        <field name="code">0460</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_755" model="account.account.template">
-        <field name="code">0755</field>
-        <field name="name">Wohnbauten im Bau</field>
+    <record model="account.account.template" id="account_0470">
+        <field name="name">Betriebsvorrichtungen</field>
+        <field name="code">0470</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_765" model="account.account.template">
-        <field name="code">0765</field>
-        <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundstücken </field>
+    <record model="account.account.template" id="account_0500">
+        <field name="name">Betriebs- und Geschäftsausstattung</field>
+        <field name="code">0500</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_770" model="account.account.template">
-        <field name="code">0770</field>
-        <field name="name">Technische Anlagen und Maschinen im Bau </field>
+    <record model="account.account.template" id="account_0510">
+        <field name="name">Andere Anlagen</field>
+        <field name="code">0510</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_780" model="account.account.template">
-        <field name="code">0780</field>
-        <field name="name">Anzahlungen auf technische Anlagen und Maschinen</field>
+    <record model="account.account.template" id="account_0520">
+        <field name="name">Pkw</field>
+        <field name="code">0520</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_785" model="account.account.template">
-        <field name="code">0785</field>
-        <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung im Bau</field>
+    <record model="account.account.template" id="account_0540">
+        <field name="name">Lkw</field>
+        <field name="code">0540</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_795" model="account.account.template">
-        <field name="code">0795</field>
-        <field name="name">Anzahlungen auf andere Anlagen- Betriebs und Geschäftsausstattung</field>
+    <record model="account.account.template" id="account_0560">
+        <field name="name">Sonstige Transportmittel</field>
+        <field name="code">0560</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_800" model="account.account.template">
-        <field name="code">0800</field>
-        <field name="name">Anteile an verbundenen Unternehmen</field>
+    <record model="account.account.template" id="account_0620">
+        <field name="name">Werkzeuge</field>
+        <field name="code">0620</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_809" model="account.account.template">
-        <field name="code">0809</field>
-        <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
+    <record model="account.account.template" id="account_0630">
+        <field name="name">Betriebsausstattung</field>
+        <field name="code">0630</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_810" model="account.account.template">
-        <field name="code">0810</field>
-        <field name="name">Ausleihungen an verbundene Unternehmen</field>
+    <record model="account.account.template" id="account_0635">
+        <field name="name">Geschäftsausstattung</field>
+        <field name="code">0635</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_829" model="account.account.template">
-        <field name="code">0829</field>
-        <field name="name">Beteiligungen einer GmbH Co. KG an einer Komplementär GmbH</field>
+    <record model="account.account.template" id="account_0640">
+        <field name="name">Ladeneinrichtung</field>
+        <field name="code">0640</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_830" model="account.account.template">
-        <field name="code">0830</field>
-        <field name="name">Typisch stille Beteiligungen</field>
+    <record model="account.account.template" id="account_0650">
+        <field name="name">Büroeinrichtung</field>
+        <field name="code">0650</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_840" model="account.account.template">
-        <field name="code">0840</field>
-        <field name="name">Atypisch stille Beteiligungen</field>
+    <record model="account.account.template" id="account_0660">
+        <field name="name">Gerüst- und Schalungsmaterial</field>
+        <field name="code">0660</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_850" model="account.account.template">
-        <field name="code">0850</field>
-        <field name="name">Andere Beteiligungen an Kapitalgesellschaften</field>
+    <record model="account.account.template" id="account_0670">
+        <field name="name">Geringwertige Wirtschaftsgüter</field>
+        <field name="code">0670</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_860" model="account.account.template">
-        <field name="code">0860</field>
-        <field name="name">Andere Beteilgungen an Personengesellschaften</field>
+    <record model="account.account.template" id="account_0675">
+        <field name="name">Geringwertige Wirtschaftsgüter Sammelposten</field>
+        <field name="code">0675</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_880" model="account.account.template">
-        <field name="code">0880</field>
-        <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+    <record model="account.account.template" id="account_0680">
+        <field name="name">Einbauten in fremde Grundstücke</field>
+        <field name="code">0680</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_910" model="account.account.template">
-        <field name="code">0910</field>
-        <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen- die dem Halbeinkünfteverfahren unterliegen</field>
+    <record model="account.account.template" id="account_0690">
+        <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
+        <field name="code">0690</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_920" model="account.account.template">
-        <field name="code">0920</field>
-        <field name="name">Festverzinsliche Wertpapiere</field>
+    <record model="account.account.template" id="account_0700">
+        <field name="name">Geleistete Anzahlungen und Anlagen im Bau </field>
+        <field name="code">0700</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_940" model="account.account.template">
-        <field name="code">0940</field>
-        <field name="name">Darlehen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_960" model="account.account.template">
-        <field name="code">0960</field>
-        <field name="name">Ausleihungen an Gesellschafter</field>
+    <record model="account.account.template" id="account_0705">
+        <field name="name">Anzahlungen auf Grundstücke ohne Bauten</field>
+        <field name="code">0705</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_970" model="account.account.template">
-        <field name="code">0970</field>
-        <field name="name">Ausleihungen an nahe stehende Personen</field>
+    <record model="account.account.template" id="account_0710">
+        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
+        <field name="code">0710</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_980" model="account.account.template">
-        <field name="code">0980</field>
-        <field name="name">Genossenschaftsanteile zum langfristigen Verbleib</field>
+    <record model="account.account.template" id="account_0720">
+        <field name="name">Anzahlungen auf Bauten auf eigenen Grundstücken</field>
+        <field name="code">0720</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_990" model="account.account.template">
-        <field name="code">0990</field>
-        <field name="name">Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</field>
+    <record model="account.account.template" id="account_0725">
+        <field name="name">Wohnbauten im Bau </field>
+        <field name="code">0725</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1000" model="account.account.template">
-        <field name="code">1000</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0735">
+        <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken</field>
+        <field name="code">0735</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1001" model="account.account.template">
-        <field name="code">1001</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0740">
+        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
+        <field name="code">0740</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1002" model="account.account.template">
-        <field name="code">1002</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0755">
+        <field name="name">Wohnbauten im Bau </field>
+        <field name="code">0755</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1003" model="account.account.template">
-        <field name="code">1003</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0765">
+        <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundtücken</field>
+        <field name="code">0765</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1004" model="account.account.template">
-        <field name="code">1004</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0770">
+        <field name="name">Technische Anlagen und Maschinen im Bau </field>
+        <field name="code">0770</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1005" model="account.account.template">
-        <field name="code">1005</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0780">
+        <field name="name">Anzahlungen auf Technische Anlagen und Maschinen </field>
+        <field name="code">0780</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1006" model="account.account.template">
-        <field name="code">1006</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0785">
+        <field name="name">Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau </field>
+        <field name="code">0785</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1007" model="account.account.template">
-        <field name="code">1007</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0795">
+        <field name="name">Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung </field>
+        <field name="code">0795</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1008" model="account.account.template">
-        <field name="code">1008</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0800">
+        <field name="name">Anteile an verbundenen Unternehmen</field>
+        <field name="code">0800</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1009" model="account.account.template">
-        <field name="code">1009</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0803">
+        <field name="name">Anteile an verbundenen Unternehmen, Personengesellschaften</field>
+        <field name="code">0803</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1010" model="account.account.template">
-        <field name="code">1010</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0804">
+        <field name="name">Anteile an verbundenen Unternehmen, Kapitalgesellschaften</field>
+        <field name="code">0804</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1011" model="account.account.template">
-        <field name="code">1011</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0805">
+        <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Personengesellschaften</field>
+        <field name="code">0805</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1012" model="account.account.template">
-        <field name="code">1012</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0808">
+        <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Kapitalgesellschaften</field>
+        <field name="code">0808</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1013" model="account.account.template">
-        <field name="code">1013</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0809">
+        <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft </field>
+        <field name="code">0809</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1014" model="account.account.template">
-        <field name="code">1014</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0810">
+        <field name="name">Ausleihungen an verbundene Unternehmen</field>
+        <field name="code">0810</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1015" model="account.account.template">
-        <field name="code">1015</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0813">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Personengesellschaften</field>
+        <field name="code">0813</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1016" model="account.account.template">
-        <field name="code">1016</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0814">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</field>
+        <field name="code">0814</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1017" model="account.account.template">
-        <field name="code">1017</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0815">
+        <field name="name">Ausleihungen an verbundene Unternehmen, Einzelunternehmen</field>
+        <field name="code">0815</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1018" model="account.account.template">
-        <field name="code">1018</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0820">
+        <field name="name">Beteiligungen</field>
+        <field name="code">0820</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1019" model="account.account.template">
-        <field name="code">1019</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0829">
+        <field name="name">Beteiligung einer GmbH and Co. KG an einer Komplementär-GmbH </field>
+        <field name="code">0829</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1020" model="account.account.template">
-        <field name="code">1020</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0830">
+        <field name="name">Typisch stille Beteiligungen </field>
+        <field name="code">0830</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1021" model="account.account.template">
-        <field name="code">1021</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0840">
+        <field name="name">Atypisch stille Beteiligungen </field>
+        <field name="code">0840</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1022" model="account.account.template">
-        <field name="code">1022</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0850">
+        <field name="name">Beteiligungen an Kapitalgesellschaften </field>
+        <field name="code">0850</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1023" model="account.account.template">
-        <field name="code">1023</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0860">
+        <field name="name">Beteiligungen an Personengesellschaften </field>
+        <field name="code">0860</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1024" model="account.account.template">
-        <field name="code">1024</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0880">
+        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis</field>
+        <field name="code">0880</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1025" model="account.account.template">
-        <field name="code">1025</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0883">
+        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis, Personengesellschaften</field>
+        <field name="code">0883</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1026" model="account.account.template">
-        <field name="code">1026</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0885">
+        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis,Kapitalgesellschaften</field>
+        <field name="code">0885</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1027" model="account.account.template">
-        <field name="code">1027</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0900">
+        <field name="name">Wertpapiere des Anlagevermögens</field>
+        <field name="code">0900</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1028" model="account.account.template">
-        <field name="code">1028</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0910">
+        <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen </field>
+        <field name="code">0910</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1029" model="account.account.template">
-        <field name="code">1029</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0920">
+        <field name="name">Festverzinsliche Wertpapiere </field>
+        <field name="code">0920</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1030" model="account.account.template">
-        <field name="code">1030</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0930">
+        <field name="name">Sonstige Ausleihungen</field>
+        <field name="code">0930</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1031" model="account.account.template">
-        <field name="code">1031</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0940">
+        <field name="name">Darlehen</field>
+        <field name="code">0940</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1032" model="account.account.template">
-        <field name="code">1032</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0960">
+        <field name="name">Ausleihungen an Gesellschafter </field>
+        <field name="code">0960</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1033" model="account.account.template">
-        <field name="code">1033</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0961">
+        <field name="name">Ausleihungen an GmbH-Gesellschafter </field>
+        <field name="code">0961</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1034" model="account.account.template">
-        <field name="code">1034</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0962">
+        <field name="name">Ausleihungen an persönlich haftende Gesellschafter </field>
+        <field name="code">0962</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1035" model="account.account.template">
-        <field name="code">1035</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0963">
+        <field name="name">Ausleihungen an Kommanditisten</field>
+        <field name="code">0963</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1036" model="account.account.template">
-        <field name="code">1036</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0964">
+        <field name="name">Ausleihungen stille Gesellschafter</field>
+        <field name="code">0964</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1037" model="account.account.template">
-        <field name="code">1037</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0970">
+        <field name="name">Ausleihungen an nahe stehende Personen  </field>
+        <field name="code">0970</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1038" model="account.account.template">
-        <field name="code">1038</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_0980">
+        <field name="name">Genossenschaftsanteile zum langfristigen Verbleib </field>
+        <field name="code">0980</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1039" model="account.account.template">
-        <field name="code">1039</field>
-        <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+    <record model="account.account.template" id="account_1000">
+        <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">1000</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1040" model="account.account.template">
+    <record model="account.account.template" id="account_1040">
+        <field name="name">Unfertige Erzeugnisse und Leistungen</field>
         <field name="code">1040</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1041" model="account.account.template">
-        <field name="code">1041</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1042" model="account.account.template">
-        <field name="code">1042</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1043" model="account.account.template">
-        <field name="code">1043</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1044" model="account.account.template">
-        <field name="code">1044</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1045" model="account.account.template">
-        <field name="code">1045</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1046" model="account.account.template">
-        <field name="code">1046</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1047" model="account.account.template">
-        <field name="code">1047</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1048" model="account.account.template">
-        <field name="code">1048</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1049" model="account.account.template">
-        <field name="code">1049</field>
-        <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1050" model="account.account.template">
-        <field name="code">1050</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1051" model="account.account.template">
-        <field name="code">1051</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1052" model="account.account.template">
-        <field name="code">1052</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1053" model="account.account.template">
-        <field name="code">1053</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1054" model="account.account.template">
-        <field name="code">1054</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1055" model="account.account.template">
-        <field name="code">1055</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1056" model="account.account.template">
-        <field name="code">1056</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1057" model="account.account.template">
-        <field name="code">1057</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1058" model="account.account.template">
-        <field name="code">1058</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1059" model="account.account.template">
-        <field name="code">1059</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1060" model="account.account.template">
-        <field name="code">1060</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1061" model="account.account.template">
-        <field name="code">1061</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1062" model="account.account.template">
-        <field name="code">1062</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1063" model="account.account.template">
-        <field name="code">1063</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1064" model="account.account.template">
-        <field name="code">1064</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1065" model="account.account.template">
-        <field name="code">1065</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1066" model="account.account.template">
-        <field name="code">1066</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1067" model="account.account.template">
-        <field name="code">1067</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1068" model="account.account.template">
-        <field name="code">1068</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1069" model="account.account.template">
-        <field name="code">1069</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1070" model="account.account.template">
-        <field name="code">1070</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1071" model="account.account.template">
-        <field name="code">1071</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1072" model="account.account.template">
-        <field name="code">1072</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1073" model="account.account.template">
-        <field name="code">1073</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1074" model="account.account.template">
-        <field name="code">1074</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1075" model="account.account.template">
-        <field name="code">1075</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1076" model="account.account.template">
-        <field name="code">1076</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1077" model="account.account.template">
-        <field name="code">1077</field>
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1078" model="account.account.template">
-        <field name="code">1078</field>
-        <field name="name">Unfertige Erzeugnisse</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1079" model="account.account.template">
-        <field name="code">1079</field>
+    <record model="account.account.template" id="account_1050">
         <field name="name">Unfertige Erzeugnisse</field>
+        <field name="code">1050</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1080" model="account.account.template">
-        <field name="code">1080</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1081" model="account.account.template">
-        <field name="code">1081</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1082" model="account.account.template">
-        <field name="code">1082</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1083" model="account.account.template">
-        <field name="code">1083</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1084" model="account.account.template">
-        <field name="code">1084</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1085" model="account.account.template">
-        <field name="code">1085</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1086" model="account.account.template">
-        <field name="code">1086</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1087" model="account.account.template">
-        <field name="code">1087</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1088" model="account.account.template">
-        <field name="code">1088</field>
-        <field name="name">Unfertige Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1089" model="account.account.template">
-        <field name="code">1089</field>
+    <record model="account.account.template" id="account_1080">
         <field name="name">Unfertige Leistungen</field>
+        <field name="code">1080</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1090" model="account.account.template">
-        <field name="code">1090</field>
-        <field name="name">In Ausführung befindliche Bauaufträge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1091" model="account.account.template">
-        <field name="code">1091</field>
-        <field name="name">In Ausführung befindliche Bauaufträge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1092" model="account.account.template">
-        <field name="code">1092</field>
-        <field name="name">In Ausführung befindliche Bauaufträge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1093" model="account.account.template">
-        <field name="code">1093</field>
-        <field name="name">In Ausführung befindliche Bauaufträge</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1094" model="account.account.template">
-        <field name="code">1094</field>
+    <record model="account.account.template" id="account_1090">
         <field name="name">In Ausführung befindliche Bauaufträge</field>
+        <field name="code">1090</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1095" model="account.account.template">
+    <record model="account.account.template" id="account_1095">
+        <field name="name">In Arbeit befindliche Aufträge</field>
         <field name="code">1095</field>
-        <field name="name">In Arbeit befindliche Aufträge </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1096" model="account.account.template">
-        <field name="code">1096</field>
-        <field name="name">In Arbeit befindliche Aufträge </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1097" model="account.account.template">
-        <field name="code">1097</field>
-        <field name="name">In Arbeit befindliche Aufträge </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1098" model="account.account.template">
-        <field name="code">1098</field>
-        <field name="name">In Arbeit befindliche Aufträge </field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1099" model="account.account.template">
-        <field name="code">1099</field>
-        <field name="name">In Arbeit befindliche Aufträge </field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1100" model="account.account.template">
+    <record model="account.account.template" id="account_1100">
+        <field name="name">Fertige Erzeugnisse und Waren</field>
         <field name="code">1100</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1101" model="account.account.template">
-        <field name="code">1101</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1102" model="account.account.template">
-        <field name="code">1102</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1103" model="account.account.template">
-        <field name="code">1103</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1104" model="account.account.template">
-        <field name="code">1104</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1105" model="account.account.template">
-        <field name="code">1105</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1106" model="account.account.template">
-        <field name="code">1106</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1107" model="account.account.template">
-        <field name="code">1107</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1108" model="account.account.template">
-        <field name="code">1108</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1109" model="account.account.template">
-        <field name="code">1109</field>
-        <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1110" model="account.account.template">
+    <record model="account.account.template" id="account_1110">
+        <field name="name">Fertige Erzeugnisse</field>
         <field name="code">1110</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1111" model="account.account.template">
-        <field name="code">1111</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1112" model="account.account.template">
-        <field name="code">1112</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1113" model="account.account.template">
-        <field name="code">1113</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1114" model="account.account.template">
-        <field name="code">1114</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1115" model="account.account.template">
-        <field name="code">1115</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1116" model="account.account.template">
-        <field name="code">1116</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1117" model="account.account.template">
-        <field name="code">1117</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1118" model="account.account.template">
-        <field name="code">1118</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1119" model="account.account.template">
-        <field name="code">1119</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1120" model="account.account.template">
-        <field name="code">1120</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1121" model="account.account.template">
-        <field name="code">1121</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1122" model="account.account.template">
-        <field name="code">1122</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1123" model="account.account.template">
-        <field name="code">1123</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1124" model="account.account.template">
-        <field name="code">1124</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1125" model="account.account.template">
-        <field name="code">1125</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1126" model="account.account.template">
-        <field name="code">1126</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1127" model="account.account.template">
-        <field name="code">1127</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1128" model="account.account.template">
-        <field name="code">1128</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1129" model="account.account.template">
-        <field name="code">1129</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1130" model="account.account.template">
-        <field name="code">1130</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1131" model="account.account.template">
-        <field name="code">1131</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1132" model="account.account.template">
-        <field name="code">1132</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1133" model="account.account.template">
-        <field name="code">1133</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1134" model="account.account.template">
-        <field name="code">1134</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1135" model="account.account.template">
-        <field name="code">1135</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1136" model="account.account.template">
-        <field name="code">1136</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1137" model="account.account.template">
-        <field name="code">1137</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1138" model="account.account.template">
-        <field name="code">1138</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1139" model="account.account.template">
-        <field name="code">1139</field>
-        <field name="name">Fertige Erzeugnisse (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1140" model="account.account.template">
+    <record model="account.account.template" id="account_1140">
+        <field name="name">Waren</field>
         <field name="code">1140</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1141" model="account.account.template">
-        <field name="code">1141</field>
-        <field name="name">* Lager Bestandswert Korrektur</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1142" model="account.account.template">
-        <field name="code">1142</field>
-        <field name="name">* Lager Differenzkorrektur Gewinn / Verlust</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1143" model="account.account.template">
-        <field name="code">1143</field>
-        <field name="name">* Lager Differenzkorrektur Marktwert</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1144" model="account.account.template">
-        <field name="code">1144</field>
-        <field name="name">* Lager Bestand Zwischenkonto</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1145" model="account.account.template">
-        <field name="code">1145</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1146" model="account.account.template">
-        <field name="code">1146</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1147" model="account.account.template">
-        <field name="code">1147</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1148" model="account.account.template">
-        <field name="code">1148</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1149" model="account.account.template">
-        <field name="code">1149</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1150" model="account.account.template">
-        <field name="code">1150</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1151" model="account.account.template">
-        <field name="code">1151</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1152" model="account.account.template">
-        <field name="code">1152</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1153" model="account.account.template">
-        <field name="code">1153</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1154" model="account.account.template">
-        <field name="code">1154</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1155" model="account.account.template">
-        <field name="code">1155</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1180">
+        <field name="name">Geleistete Anzahlungen auf Vorräte</field>
+        <field name="code">1180</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1156" model="account.account.template">
-        <field name="code">1156</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1181">
+        <field name="name">Geleistete Anzahlungen 7 % Vorsteuer</field>
+        <field name="code">1181</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1157" model="account.account.template">
-        <field name="code">1157</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1184">
+        <field name="name">Geleistete Anzahlungen 16 % Vorsteuer</field>
+        <field name="code">1184</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1158" model="account.account.template">
-        <field name="code">1158</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1185">
+        <field name="name">Geleistete Anzahlungen 15 % Vorsteuer</field>
+        <field name="code">1185</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1159" model="account.account.template">
-        <field name="code">1159</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1186">
+        <field name="name">Geleistete Anzahlungen 19 % Vorsteuer</field>
+        <field name="code">1186</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1160" model="account.account.template">
-        <field name="code">1160</field>
-        <field name="name">Waren (Bestand)</field>
+    <record model="account.account.template" id="account_1190">
+        <field name="name">Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)</field>
+        <field name="code">1190</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1161" model="account.account.template">
-        <field name="code">1161</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1200">
+        <field name="name">Forderungen aus Lieferungen und Leistungen</field>
+        <field name="code">1200</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1162" model="account.account.template">
-        <field name="code">1162</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1210">
+        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</field>
+        <field name="code">1210</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1163" model="account.account.template">
-        <field name="code">1163</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1211">
+        <field name="name">Forderungen BEMAVINO / syscoon</field>
+        <field name="code">1211</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1164" model="account.account.template">
-        <field name="code">1164</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1215">
+        <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz</field>
+        <field name="code">1215</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1165" model="account.account.template">
-        <field name="code">1165</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1216">
+        <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz </field>
+        <field name="code">1216</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1166" model="account.account.template">
-        <field name="code">1166</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1217">
+        <field name="name">Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen</field>
+        <field name="code">1217</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1167" model="account.account.template">
-        <field name="code">1167</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1218">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gemäß §24 UStG</field>
+        <field name="code">1218</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1168" model="account.account.template">
-        <field name="code">1168</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1219">
+        <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)</field>
+        <field name="code">1219</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1169" model="account.account.template">
-        <field name="code">1169</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1220">
+        <field name="name">Forderungen nach § 11 EStG für § 4/3</field>
+        <field name="code">1220</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1170" model="account.account.template">
-        <field name="code">1170</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1221">
+        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent b. 1J</field>
+        <field name="code">1221</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1171" model="account.account.template">
-        <field name="code">1171</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1225">
+        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent g. 1J</field>
+        <field name="code">1225</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1172" model="account.account.template">
-        <field name="code">1172</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1230">
+        <field name="name">Wechsel aus Lieferungen und Leistungen</field>
+        <field name="code">1230</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1173" model="account.account.template">
-        <field name="code">1173</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1231">
+        <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1231</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1174" model="account.account.template">
-        <field name="code">1174</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1232">
+        <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1232</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1175" model="account.account.template">
-        <field name="code">1175</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1235">
+        <field name="name">Wechsel aus Lieferungen und Leistungen, bundesbankfähig</field>
+        <field name="code">1235</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1176" model="account.account.template">
-        <field name="code">1176</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1240">
+        <field name="name">Zweifelhafte Forderungen </field>
+        <field name="code">1240</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1177" model="account.account.template">
-        <field name="code">1177</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1241">
+        <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1241</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1178" model="account.account.template">
-        <field name="code">1178</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1245">
+        <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1245</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1179" model="account.account.template">
-        <field name="code">1179</field>
-        <field name="name">Waren (Bestand)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1246">
+        <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1246</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1181" model="account.account.template">
-        <field name="code">1181</field>
-        <field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1247">
+        <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1247</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1184" model="account.account.template">
-        <field name="code">1184</field>
-        <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1248">
+        <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1248</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1185" model="account.account.template">
-        <field name="code">1185</field>
-        <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1249">
+        <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1249</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1186" model="account.account.template">
-        <field name="code">1186</field>
-        <field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1250">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter </field>
+        <field name="code">1250</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1190" model="account.account.template">
-        <field name="code">1190</field>
-        <field name="name">Erhaltene Anzahlungen auf Bestellungen (</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1251">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter b 1J</field>
+        <field name="code">1251</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1206" model="account.account.template">
-        <field name="code">1206</field>
-        <field name="name">Forderungen aus Dienstleistungen</field>
+    <record model="account.account.template" id="account_1255">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter g. 1J</field>
+        <field name="code">1255</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1211" model="account.account.template">
-        <field name="code">1211</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+    <record model="account.account.template" id="account_1260">
+        <field name="name">Forderungen gegen verbundene Unternehmen</field>
+        <field name="code">1260</field>
         <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1212" model="account.account.template">
-        <field name="code">1212</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+    <record model="account.account.template" id="account_1261">
+        <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1261</field>
         <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1213" model="account.account.template">
-        <field name="code">1213</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+    <record model="account.account.template" id="account_1265">
+        <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1265</field>
         <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1214" model="account.account.template">
-        <field name="code">1214</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+    <record model="account.account.template" id="account_1266">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen </field>
+        <field name="code">1266</field>
         <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1215" model="account.account.template">
-        <field name="code">1215</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (EüR)</field>
+    <record model="account.account.template" id="account_1267">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1267</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1216" model="account.account.template">
-        <field name="code">1216</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+    <record model="account.account.template" id="account_1268">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1268</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1217" model="account.account.template">
-        <field name="code">1217</field>
-        <field name="name">Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EüR)</field>
+    <record model="account.account.template" id="account_1269">
+        <field name="name">Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig </field>
+        <field name="code">1269</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1218" model="account.account.template">
-        <field name="code">1218</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen gemäß §24 UStG (EüR)</field>
+    <record model="account.account.template" id="account_1270">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen </field>
+        <field name="code">1270</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1219" model="account.account.template">
-        <field name="code">1219</field>
-        <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuersätzen (EüR)</field>
+    <record model="account.account.template" id="account_1271">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen b. 1J</field>
+        <field name="code">1271</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1220" model="account.account.template">
-        <field name="code">1220</field>
-        <field name="name">Forderungen nach §11 Abs. 1 Satz 2 EStG für § 4/3 EStG</field>
+    <record model="account.account.template" id="account_1275">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen g 1J </field>
+        <field name="code">1275</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1221" model="account.account.template">
-        <field name="code">1221</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1276">
+        <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen b. 1J </field>
+        <field name="code">1276</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1225" model="account.account.template">
-        <field name="code">1225</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit größer 1 Jahr.</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1277">
+        <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 1J</field>
+        <field name="code">1277</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1230" model="account.account.template">
-        <field name="code">1230</field>
-        <field name="name">Wechsel aus Lieferungen und Leistungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1280">
+        <field name="name">Forderungen gegen Unternehmen mit Beteiligungsverhältnis</field>
+        <field name="code">1280</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1231" model="account.account.template">
-        <field name="code">1231</field>
-        <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1281">
+        <field name="name">Forderungen gegen Unternehmen,mit Beteiligungsverhältnis b. 1J</field>
+        <field name="code">1281</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1232" model="account.account.template">
-        <field name="code">1232</field>
-        <field name="name">Wechsel aus Lieferungen und Leistungen Restlaufzeit größer 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1285">
+        <field name="name">Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 1J</field>
+        <field name="code">1285</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1235" model="account.account.template">
-        <field name="code">1235</field>
-        <field name="name">Wechsel aus Lieferungen und Leistungen- bundesbankfähig.</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1286">
+        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis</field>
+        <field name="code">1286</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1240" model="account.account.template">
-        <field name="code">1240</field>
-        <field name="name">Zweifelhafte Forderungen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1287">
+        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis  b. 1J</field>
+        <field name="code">1287</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1241" model="account.account.template">
-        <field name="code">1241</field>
-        <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1288">
+        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 1J</field>
+        <field name="code">1288</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1245" model="account.account.template">
-        <field name="code">1245</field>
-        <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1289">
+        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig</field>
+        <field name="code">1289</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1246" model="account.account.template">
-        <field name="code">1246</field>
-        <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1290">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis</field>
+        <field name="code">1290</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1247" model="account.account.template">
-        <field name="code">1247</field>
-        <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1291">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. b. 1J</field>
+        <field name="code">1291</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1248" model="account.account.template">
-        <field name="code">1248</field>
-        <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1295">
+        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.1J</field>
+        <field name="code">1295</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1249" model="account.account.template">
-        <field name="code">1249</field>
-        <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1296">
+        <field name="name">WB Forderungen gg. UN. mit Beteiliggverh. b. 1J</field>
+        <field name="code">1296</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1250" model="account.account.template">
-        <field name="code">1250</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter</field>
+    <record model="account.account.template" id="account_1297">
+        <field name="name">WB Forderungen gg. UN. mit Beteiligungsverh. gr.1J</field>
+        <field name="code">1297</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1251" model="account.account.template">
-        <field name="code">1251</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1298">
+        <field name="name">Ausstehende Einlagen eingefordert</field>
+        <field name="code">1298</field>
+        <field name="reconcile" eval="True"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1255" model="account.account.template">
-        <field name="code">1255</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+    <record model="account.account.template" id="account_1299">
+        <field name="name">Nachschüsse (Forderungen, Gegenkonto 2929)</field>
+        <field name="code">1299</field>
+        <field name="reconcile" eval="True"/>
+        <field name="user_type_id" ref="account.data_account_type_receivable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1258" model="account.account.template">
-        <field name="code">1258</field>
-        <field name="name">Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</field>
+    <record model="account.account.template" id="account_1300">
+        <field name="name">Sonstige Vermögensgegenstände</field>
+        <field name="code">1300</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1259" model="account.account.template">
-        <field name="code">1259</field>
-        <field name="name">Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto</field>
+    <record model="account.account.template" id="account_1301">
+        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1301</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1261" model="account.account.template">
-        <field name="code">1261</field>
-        <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. </field>
+    <record model="account.account.template" id="account_1305">
+        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1305</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1265" model="account.account.template">
-        <field name="code">1265</field>
-        <field name="name">Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr. </field>
+    <record model="account.account.template" id="account_1307">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter</field>
+        <field name="code">1307</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1266" model="account.account.template">
-        <field name="code">1266</field>
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen</field>
+    <record model="account.account.template" id="account_1308">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr</field>
+        <field name="code">1308</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1267" model="account.account.template">
-        <field name="code">1267</field>
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1309">
+        <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr</field>
+        <field name="code">1309</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1268" model="account.account.template">
-        <field name="code">1268</field>
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit größer Jahr</field>
+    <record model="account.account.template" id="account_1310">
+        <field name="name">Forderungen gegen Geschäftsführer</field>
+        <field name="code">1310</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1269" model="account.account.template">
-        <field name="code">1269</field>
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen- bundesbankfähig</field>
+    <record model="account.account.template" id="account_1311">
+        <field name="name">Forderungen gegen Geschäftsführer bis 1J</field>
+        <field name="code">1311</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1270" model="account.account.template">
-        <field name="code">1270</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1271" model="account.account.template">
-        <field name="code">1271</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1315">
+        <field name="name">Forderungen gegen Geschäftsführer größer 1J</field>
+        <field name="code">1315</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1275" model="account.account.template">
-        <field name="code">1275</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1317">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter</field>
+        <field name="code">1317</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1276" model="account.account.template">
-        <field name="code">1276</field>
-        <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen</field>
+    <record model="account.account.template" id="account_1318">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr</field>
+        <field name="code">1318</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1277" model="account.account.template">
-        <field name="code">1277</field>
-        <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen</field>
+    <record model="account.account.template" id="account_1319">
+        <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 J</field>
+        <field name="code">1319</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1281" model="account.account.template">
-        <field name="code">1281</field>
-        <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1320">
+        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder </field>
+        <field name="code">1320</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1285" model="account.account.template">
-        <field name="code">1285</field>
-        <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1321">
+        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder bis 1 Jahr </field>
+        <field name="code">1321</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1286" model="account.account.template">
-        <field name="code">1286</field>
-        <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+    <record model="account.account.template" id="account_1325">
+        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder größer 1 Jahr </field>
+        <field name="code">1325</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1287" model="account.account.template">
-        <field name="code">1287</field>
-        <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1327">
+        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</field>
+        <field name="code">1327</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1288" model="account.account.template">
-        <field name="code">1288</field>
-        <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1328">
+        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter bis 1 Jahr</field>
+        <field name="code">1328</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1289" model="account.account.template">
-        <field name="code">1289</field>
-        <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht- bundesbankfähig</field>
+    <record model="account.account.template" id="account_1329">
+        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 1 J</field>
+        <field name="code">1329</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1290" model="account.account.template">
-        <field name="code">1290</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1291" model="account.account.template">
-        <field name="code">1291</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1330">
+        <field name="name">Forderungen gegen sonstige Gesellschafter</field>
+        <field name="code">1330</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1295" model="account.account.template">
-        <field name="code">1295</field>
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1331">
+        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1331</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1296" model="account.account.template">
-        <field name="code">1296</field>
-        <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
+    <record model="account.account.template" id="account_1335">
+        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1335</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1297" model="account.account.template">
-        <field name="code">1297</field>
-        <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
+    <record model="account.account.template" id="account_1337">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter</field>
+        <field name="code">1337</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1298" model="account.account.template">
-        <field name="code">1298</field>
-        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)</field>
+    <record model="account.account.template" id="account_1338">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter bis 1 Jahr</field>
+        <field name="code">1338</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1299" model="account.account.template">
-        <field name="code">1299</field>
-        <field name="name">Eingeforderte Nachschüsse (gegenkonto 2929)</field>
+    <record model="account.account.template" id="account_1339">
+        <field name="name">Forderungen gegen typisch stille Gesellschafter größer 1 Jahr</field>
+        <field name="code">1339</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1301" model="account.account.template">
-        <field name="code">1301</field>
-        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1340">
+        <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung</field>
+        <field name="code">1340</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1305" model="account.account.template">
-        <field name="code">1305</field>
-        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1341">
+        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung b. 1 Jahr </field>
+        <field name="code">1341</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1310" model="account.account.template">
-        <field name="code">1310</field>
-        <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1311" model="account.account.template">
-        <field name="code">1311</field>
-        <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1345">
+        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 1 Jahr </field>
+        <field name="code">1345</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1315" model="account.account.template">
-        <field name="code">1315</field>
-        <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1350">
+        <field name="name">Kautionen</field>
+        <field name="code">1350</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1320" model="account.account.template">
-        <field name="code">1320</field>
-        <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1321" model="account.account.template">
-        <field name="code">1321</field>
-        <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1351">
+        <field name="name">Kautionen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1351</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1325" model="account.account.template">
-        <field name="code">1325</field>
-        <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1355">
+        <field name="name">Kautionen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1355</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1330" model="account.account.template">
-        <field name="code">1330</field>
-        <field name="name">Forderungen gegen Gesellschafter</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1331" model="account.account.template">
-        <field name="code">1331</field>
-        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1360">
+        <field name="name">Darlehen</field>
+        <field name="code">1360</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1335" model="account.account.template">
-        <field name="code">1335</field>
-        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1361">
+        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
+        <field name="code">1361</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1340" model="account.account.template">
-        <field name="code">1340</field>
-        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1341" model="account.account.template">
-        <field name="code">1341</field>
-        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1365">
+        <field name="name">Darlehen - Restlaufzeit größer 1 Jahr </field>
+        <field name="code">1365</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1345" model="account.account.template">
-        <field name="code">1345</field>
-        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1369">
+        <field name="name">Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz</field>
+        <field name="code">1369</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1350" model="account.account.template">
-        <field name="code">1350</field>
-        <field name="name">Kautionen </field>
+    <record model="account.account.template" id="account_1370">
+        <field name="name">Durchlaufende Posten</field>
+        <field name="code">1370</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1351" model="account.account.template">
-        <field name="code">1351</field>
-        <field name="name">Kautionen - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1374">
+        <field name="name">Fremdgeld </field>
+        <field name="code">1374</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1355" model="account.account.template">
-        <field name="code">1355</field>
-        <field name="name">Kautionen - Restlaufzeit größer 1 Jar</field>
+    <record model="account.account.template" id="account_1375">
+        <field name="name">Agenturwarenabrechnung </field>
+        <field name="code">1375</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1360" model="account.account.template">
-        <field name="code">1360</field>
-        <field name="name">Darlehen</field>
+    <record model="account.account.template" id="account_1378">
+        <field name="name">Ansprüche aus Rückdeckungsversicherungen </field>
+        <field name="code">1378</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1361" model="account.account.template">
-        <field name="code">1361</field>
-        <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
+    <record model="account.account.template" id="account_1380">
+        <field name="name">Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.</field>
+        <field name="code">1380</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1365" model="account.account.template">
-        <field name="code">1365</field>
-        <field name="name">Darlehen - Restlaufzeit größer 1 jahr</field>
+    <record model="account.account.template" id="account_1381">
+        <field name="name">Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.</field>
+        <field name="code">1381</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1370" model="account.account.template">
-        <field name="code">1370</field>
-        <field name="name">Durchlaufende Posten</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1374" model="account.account.template">
-        <field name="code">1374</field>
-        <field name="name">Fremdgeld</field>
+    <record model="account.account.template" id="account_1382">
+        <field name="name">Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.</field>
+        <field name="code">1382</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1375" model="account.account.template">
-        <field name="code">1375</field>
-        <field name="name">Agenturwarenabrechnung</field>
+    <record model="account.account.template" id="account_1383">
+        <field name="name">Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §246 Abs. 2 HGB</field>
+        <field name="code">1383</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1376" model="account.account.template">
-        <field name="code">1376</field>
-        <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 2 UStG</field>
+    <record model="account.account.template" id="account_1390">
+        <field name="name">GmbH-Anteile zum kurzfristigen Verbleib </field>
+        <field name="code">1390</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1377" model="account.account.template">
-        <field name="code">1377</field>
-        <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 2 UStG</field>
+    <record model="account.account.template" id="account_1391">
+        <field name="name">Forderungen gegen Arbeitsgemeinschaften</field>
+        <field name="code">1391</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1378" model="account.account.template">
-        <field name="code">1378</field>
-        <field name="name">Ansprüche aus Rückdeckungsversicherungen</field>
+    <record model="account.account.template" id="account_1393">
+        <field name="name">Genussrechte</field>
+        <field name="code">1393</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1390" model="account.account.template">
-        <field name="code">1390</field>
-        <field name="name">GmbH-Anteile zum kurzfristigen Verbleib</field>
+    <record model="account.account.template" id="account_1394">
+        <field name="name">Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</field>
+        <field name="code">1394</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1395" model="account.account.template">
+    <record model="account.account.template" id="account_1395">
+        <field name="name">Genossenschafts-Anteile zum kurzfristigen Verbleib </field>
         <field name="code">1395</field>
-        <field name="name">Genossenschaftsanteile zum kurzfristigen Verbleib</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1396" model="account.account.template">
+    <record model="account.account.template" id="account_1396">
+        <field name="name">Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter</field>
         <field name="code">1396</field>
-        <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1397" model="account.account.template">
+    <record model="account.account.template" id="account_1397">
+        <field name="name">Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter</field>
         <field name="code">1397</field>
-        <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1398" model="account.account.template">
+    <record model="account.account.template" id="account_1398">
+        <field name="name">Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter</field>
         <field name="code">1398</field>
-        <field name="name">Natürlich abziehbare Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1399" model="account.account.template">
+    <record model="account.account.template" id="account_1399">
+        <field name="name">Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter</field>
         <field name="code">1399</field>
-        <field name="name">Zurückzahlende Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-<record id="chart_skr04_1400" model="account.account.template">
-        <field name="code">1400</field>
+    <record model="account.account.template" id="account_1400">
         <field name="name">Abziehbare Vorsteuer</field>
+        <field name="code">1400</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1401" model="account.account.template">
+    <record model="account.account.template" id="account_1401">
+        <field name="name">Abziehbare Vorsteuer 7 %</field>
         <field name="code">1401</field>
-        <field name="name">Abziehbare Vorsteuer 7%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1402" model="account.account.template">
+    <record model="account.account.template" id="account_1402">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
         <field name="code">1402</field>
-        <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1403" model="account.account.template">
+    <record model="account.account.template" id="account_1403">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 16 %</field>
         <field name="code">1403</field>
-        <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1404" model="account.account.template">
+    <record model="account.account.template" id="account_1404">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19 %</field>
         <field name="code">1404</field>
-        <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1405" model="account.account.template">
+    <record model="account.account.template" id="account_1405">
+        <field name="name">Abziehbare Vorsteuer 16 %</field>
         <field name="code">1405</field>
-        <field name="name">Abziehbare Vorsteuer 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1406" model="account.account.template">
+    <record model="account.account.template" id="account_1406">
+        <field name="name">Abziehbare Vorsteuer 19 %</field>
         <field name="code">1406</field>
-        <field name="name">Abziehbare Vorsteuer 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1407" model="account.account.template">
+    <record model="account.account.template" id="account_1407">
+        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19 %</field>
         <field name="code">1407</field>
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1408" model="account.account.template">
+    <record model="account.account.template" id="account_1408">
+        <field name="name">Abziehbare Vorsteuer nach § 13b UStG</field>
         <field name="code">1408</field>
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1409" model="account.account.template">
+    <record model="account.account.template" id="account_1409">
+        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16 %</field>
         <field name="code">1409</field>
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1410" model="account.account.template">
-        <field name="code">1410</field>
+    <record model="account.account.template" id="account_1410">
         <field name="name">Aufzuteilende Vorsteuer</field>
+        <field name="code">1410</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1411" model="account.account.template">
+    <record model="account.account.template" id="account_1411">
+        <field name="name">Aufzuteilende Vorsteuer 7 %</field>
         <field name="code">1411</field>
-        <field name="name">Aufzuteilende Vorsteuer 7%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1412" model="account.account.template">
+    <record model="account.account.template" id="account_1412">
+        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb</field>
         <field name="code">1412</field>
-        <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1413" model="account.account.template">
+    <record model="account.account.template" id="account_1413">
+        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb 19 %</field>
         <field name="code">1413</field>
-        <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1415" model="account.account.template">
+    <record model="account.account.template" id="account_1415">
+        <field name="name">Aufzuteilende Vorsteuer 16 %</field>
         <field name="code">1415</field>
-        <field name="name">Aufzuteilende Vorsteuer 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1416" model="account.account.template">
+    <record model="account.account.template" id="account_1416">
+        <field name="name">Aufzuteilende Vorsteuer 19 %</field>
         <field name="code">1416</field>
-        <field name="name">Aufzuteilende Vorsteuer 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1417" model="account.account.template">
-        <field name="code">1417</field>
+    <record model="account.account.template" id="account_1417">
         <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
+        <field name="code">1417</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1418" model="account.account.template">
+    <record model="account.account.template" id="account_1418">
+        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 % </field>
         <field name="code">1418</field>
-        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1419" model="account.account.template">
+    <record model="account.account.template" id="account_1419">
+        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % </field>
         <field name="code">1419</field>
-        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1420" model="account.account.template">
+    <record model="account.account.template" id="account_1420">
+        <field name="name">Umsatzsteuerforderungen </field>
         <field name="code">1420</field>
-        <field name="name">Umsatzsteuerforderung</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1421" model="account.account.template">
-        <field name="code">1421</field>
+    <record model="account.account.template" id="account_1421">
         <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
+        <field name="code">1421</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1422" model="account.account.template">
-        <field name="code">1422</field>
+    <record model="account.account.template" id="account_1422">
         <field name="name">Umsatzsteuerforderungen Vorjahr</field>
+        <field name="code">1422</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1425" model="account.account.template">
+    <record model="account.account.template" id="account_1425">
+        <field name="name">Umsatzsteuerforderungen früherer Jahre</field>
         <field name="code">1425</field>
-        <field name="name">Umsatzsteuerforderungen frühere Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1427" model="account.account.template">
+    <record model="account.account.template" id="account_1427">
+        <field name="name">Forderungen aus entrichteten Verbrauchsteuern</field>
         <field name="code">1427</field>
-        <field name="name">Forderungen aus einrichteten Verbrauchsteuern</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1431" model="account.account.template">
-        <field name="code">1431</field>
-        <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Unsatzsteuerlager</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1432" model="account.account.template">
+    <record model="account.account.template" id="account_1432">
+        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb von Neufahrzeugen</field>
         <field name="code">1432</field>
-        <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1433" model="account.account.template">
+    <record model="account.account.template" id="account_1433">
+        <field name="name">Entstandene Einfuhrumsatzsteuer</field>
         <field name="code">1433</field>
-        <field name="name">Bezahlte Einfuhrumsatzsteuer</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1434" model="account.account.template">
+    <record model="account.account.template" id="account_1434">
+        <field name="name">Vorsteuer in Folgeperiode/im Folgejahr abziehbar</field>
         <field name="code">1434</field>
-        <field name="name">Vorsteuer im Folgejahr abziehbar</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1435" model="account.account.template">
+    <record model="account.account.template" id="account_1435">
+        <field name="name">Forderungen aus Gewerbesteuerüberzahlungen</field>
         <field name="code">1435</field>
-        <field name="name">Steuerüberzahlungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1440" model="account.account.template">
-        <field name="code">1440</field>
-        <field name="name">Steuererstattungsanspruch gegenüber andere EG-Ländern</field>
+    <record model="account.account.template" id="account_1436">
+        <field name="name">Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
+        <field name="code">1436</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1450" model="account.account.template">
-        <field name="code">1450</field>
-        <field name="name">Körperschaftsteuerrückforderung</field>
+    <record model="account.account.template" id="account_1440">
+        <field name="name">Steuererstattungsansprüche gegenüber anderen Ländern</field>
+        <field name="code">1440</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1452" model="account.account.template">
-        <field name="code">1452</field>
-        <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit bis 1 Jahr</field>
+    <record model="account.account.template" id="account_1450">
+        <field name="name">Körperschaftsteuerrückforderung</field>
+        <field name="code">1450</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1453" model="account.account.template">
-        <field name="code">1453</field>
-        <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit größer 1 Jahr</field>
+    <record model="account.account.template" id="account_1456">
+        <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
+        <field name="code">1456</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1456" model="account.account.template">
-        <field name="code">1456</field>
-        <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
+    <record model="account.account.template" id="account_1457">
+        <field name="name">Forderung gegenüber Bundesagentur für Arbeit</field>
+        <field name="code">1457</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1460" model="account.account.template">
-        <field name="code">1460</field>
+    <record model="account.account.template" id="account_1460">
         <field name="name">Geldtransit</field>
+        <field name="code">1460</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1480" model="account.account.template">
+    <record model="account.account.template" id="account_1480">
+        <field name="name">Gegenkonto Vorsteuer § 4/3 EStG </field>
         <field name="code">1480</field>
-        <field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1481" model="account.account.template">
+    <record model="account.account.template" id="account_1481">
+        <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG </field>
         <field name="code">1481</field>
-        <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1482" model="account.account.template">
+    <record model="account.account.template" id="account_1482">
+        <field name="name">Vorsteuer aus Investitionen § 4/3 EStG </field>
         <field name="code">1482</field>
-        <field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1483" model="account.account.template">
+    <record model="account.account.template" id="account_1483">
+        <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG </field>
         <field name="code">1483</field>
-        <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1484" model="account.account.template">
-        <field name="code">1484</field>
-        <field name="name">Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1485" model="account.account.template">
+    <record model="account.account.template" id="account_1485">
+        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam  </field>
         <field name="code">1485</field>
-        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- ergebniswirksam</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1486" model="account.account.template">
+    <record model="account.account.template" id="account_1486">
+        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam  </field>
         <field name="code">1486</field>
-        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG- nicht ergebniswirksam</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1487" model="account.account.template">
-        <field name="code">1487</field>
-        <field name="name">Wirtschaftsgüter des Umlaufvermögens gemäß §4 Abs. 3 Satz 4 EStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1490" model="account.account.template">
-        <field name="code">1490</field>
+    <record model="account.account.template" id="account_1490">
         <field name="name">Verrechnungskonto Ist-Versteuerung</field>
+        <field name="code">1490</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1495" model="account.account.template">
+    <record model="account.account.template" id="account_1495">
+        <field name="name">Verrechnung erhaltene Anzahlungen </field>
         <field name="code">1495</field>
-        <field name="name">Verrechnungskonto erhaltene Anzahlungen bei Buchungen über Debitorenkonto</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1498" model="account.account.template">
+    <record model="account.account.template" id="account_1498">
+        <field name="name">Überleitungskonto Kostenstellen</field>
         <field name="code">1498</field>
-        <field name="name">überleitungskonto Kostenstellen</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1500" model="account.account.template">
+    <record model="account.account.template" id="account_1500">
+        <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen) </field>
         <field name="code">1500</field>
-        <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1504" model="account.account.template">
+    <record model="account.account.template" id="account_1504">
+        <field name="name">Anteile an herrschender Gesellschaft (Umlaufvermögen) </field>
         <field name="code">1504</field>
-        <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_1505" model="account.account.template">
-        <field name="code">1505</field>
-        <field name="name">Eigene Anteile </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1510" model="account.account.template">
-        <field name="code">1510</field>
+    <record model="account.account.template" id="account_1510">
         <field name="name">Sonstige Wertpapiere</field>
+        <field name="code">1510</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1525" model="account.account.template">
+    <record model="account.account.template" id="account_1525">
+        <field name="name">Wertpapiere mit unwesentlichen Wertschwankungen</field>
         <field name="code">1525</field>
-        <field name="name">Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1530" model="account.account.template">
+    <record model="account.account.template" id="account_1530">
+        <field name="name">Wertpapieranlagen kurzfr. Disposition</field>
         <field name="code">1530</field>
-        <field name="name">Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1550" model="account.account.template">
-        <field name="code">1550</field>
+    <record model="account.account.template" id="account_1550">
         <field name="name">Schecks</field>
-        <field name="reconcile" eval="True"/>
+        <field name="code">1550</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1610" model="account.account.template">
-        <field name="code">1610</field>
+    <record model="account.account.template" id="account_1610">
         <field name="name">Nebenkasse 1</field>
+        <field name="code">1610</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1620" model="account.account.template">
-        <field name="code">1620</field>
+    <record model="account.account.template" id="account_1620">
         <field name="name">Nebenkasse 2</field>
+        <field name="code">1620</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1700" model="account.account.template">
+    <record model="account.account.template" id="account_1700">
+        <field name="name">Bank (Postbank)</field>
         <field name="code">1700</field>
-        <field name="name">Postbank</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1710" model="account.account.template">
+    <record model="account.account.template" id="account_1710">
+        <field name="name">Bank (Postbank 1)</field>
         <field name="code">1710</field>
-        <field name="name">Postbank 1</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1720" model="account.account.template">
+    <record model="account.account.template" id="account_1720">
+        <field name="name">Bank (Postbank 2)</field>
         <field name="code">1720</field>
-        <field name="name">Postbank 2</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1730" model="account.account.template">
+    <record model="account.account.template" id="account_1730">
+        <field name="name">Bank (Postbank 3)</field>
         <field name="code">1730</field>
-        <field name="name">Postbank 3</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1780" model="account.account.template">
+    <record model="account.account.template" id="account_1780">
+        <field name="name">LZB-Guthaben </field>
         <field name="code">1780</field>
-        <field name="name">LZB-Guthaben</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1790" model="account.account.template">
+    <record model="account.account.template" id="account_1790">
+        <field name="name">Bundesbankguthaben </field>
         <field name="code">1790</field>
-        <field name="name">Bundesbankguthaben</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1810" model="account.account.template">
+    <record model="account.account.template" id="account_1810">
+        <field name="name">Paypal</field>
         <field name="code">1810</field>
-        <field name="name">Bank 1</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1820" model="account.account.template">
-        <field name="code">1820</field>
+    <record model="account.account.template" id="account_1820">
         <field name="name">Bank 2</field>
+        <field name="code">1820</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1830" model="account.account.template">
-        <field name="code">1830</field>
+    <record model="account.account.template" id="account_1830">
         <field name="name">Bank 3</field>
+        <field name="code">1830</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1840" model="account.account.template">
-        <field name="code">1840</field>
+    <record model="account.account.template" id="account_1840">
         <field name="name">Bank 4</field>
+        <field name="code">1840</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1850" model="account.account.template">
-        <field name="code">1850</field>
+    <record model="account.account.template" id="account_1850">
         <field name="name">Bank 5</field>
+        <field name="code">1850</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-     </record>
+    </record>
 
-    <record id="chart_skr04_1890" model="account.account.template">
+    <record model="account.account.template" id="account_1890">
+        <field name="name">Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds</field>
         <field name="code">1890</field>
-        <field name="name">Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition</field>
-        <field name="reconcile" eval="True"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-     </record>
+    </record>
 
-    <record id="chart_skr04_1895" model="account.account.template">
-        <field name="code">1895</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)</field>
+    <record model="account.account.template" id="account_1900">
+        <field name="name">Aktive Rechnungsabgrenzung</field>
+        <field name="code">1900</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1920" model="account.account.template">
+    <record model="account.account.template" id="account_1920">
+        <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
         <field name="code">1920</field>
-        <field name="name">Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1930" model="account.account.template">
+    <record model="account.account.template" id="account_1930">
+        <field name="name">Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen </field>
         <field name="code">1930</field>
-        <field name="name">Als Aufwand berücksichtigte Umstazsteuer auf Anzahlungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1940" model="account.account.template">
-        <field name="code">1940</field>
+    <record model="account.account.template" id="account_1940">
         <field name="name">Damnum/Disagio</field>
+        <field name="code">1940</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_1950" model="account.account.template">
-        <field name="code">1950</field>
+    <record model="account.account.template" id="account_1950">
         <field name="name">Abgrenzung aktive latente Steuern </field>
+        <field name="code">1950</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2000" model="account.account.template">
-        <field name="code">2000</field>
+    <record model="account.account.template" id="account_2000">
         <field name="name">Festkapital</field>
+        <field name="code">2000</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2010" model="account.account.template">
-        <field name="code">2010</field>
+    <record model="account.account.template" id="account_2010">
         <field name="name">Variables Kapital</field>
+        <field name="code">2010</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2020" model="account.account.template">
+    <record model="account.account.template" id="account_2020">
+        <field name="name">Gesellschafter-Darlehen </field>
         <field name="code">2020</field>
-        <field name="name">Gesellschafter-Darlehen</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_2030" model="account.account.template">
-        <field name="code">2030</field>
-        <field name="name">(zur freien Verfügung )</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2050" model="account.account.template">
-        <field name="code">2050</field>
+    <record model="account.account.template" id="account_2050">
         <field name="name">Kommandit-Kapital</field>
+        <field name="code">2050</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2060" model="account.account.template">
-        <field name="code">2060</field>
+    <record model="account.account.template" id="account_2060">
         <field name="name">Verlustausgleichskonto</field>
+        <field name="code">2060</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2070" model="account.account.template">
+    <record model="account.account.template" id="account_2070">
+        <field name="name">Gesellschafter-Darlehen </field>
         <field name="code">2070</field>
-        <field name="name">Gesellschafter-Darlehen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2080" model="account.account.template">
-        <field name="code">2080</field>
-        <field name="name">(zur freien Verfügung )</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_2100" model="account.account.template">
-        <field name="code">2100</field>
+    <record model="account.account.template" id="account_2100">
         <field name="name">Privatentnahmen allgemein</field>
+        <field name="code">2100</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2130" model="account.account.template">
-        <field name="code">2130</field>
+    <record model="account.account.template" id="account_2130">
         <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="code">2130</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2150" model="account.account.template">
-        <field name="code">2150</field>
+    <record model="account.account.template" id="account_2150">
         <field name="name">Privatsteuern</field>
+        <field name="code">2150</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2180" model="account.account.template">
-        <field name="code">2180</field>
+    <record model="account.account.template" id="account_2180">
         <field name="name">Privateinlagen</field>
+        <field name="code">2180</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2200" model="account.account.template">
-        <field name="code">2200</field>
+    <record model="account.account.template" id="account_2200">
         <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+        <field name="code">2200</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2230" model="account.account.template">
+    <record model="account.account.template" id="account_2230">
+        <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
         <field name="code">2230</field>
-        <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2250" model="account.account.template">
+    <record model="account.account.template" id="account_2250">
+        <field name="name">Zuwendungen, Spenden</field>
         <field name="code">2250</field>
-        <field name="name">Zuwendungen- Spenden</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2280" model="account.account.template">
+    <record model="account.account.template" id="account_2280">
+        <field name="name">Außergewöhnliche Belastungen</field>
         <field name="code">2280</field>
-        <field name="name">Ausgewöhnliche Belastungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2300" model="account.account.template">
-        <field name="code">2300</field>
+    <record model="account.account.template" id="account_2300">
         <field name="name">Grundstücksaufwand</field>
+        <field name="code">2300</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2349" model="account.account.template">
+    <record model="account.account.template" id="account_2349">
+        <field name="name">Grundstücksaufwand</field>
         <field name="code">2349</field>
-        <field name="name">Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2350" model="account.account.template">
-        <field name="code">2350</field>
+    <record model="account.account.template" id="account_2350">
         <field name="name">Grundstücksertrag</field>
+        <field name="code">2350</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2399" model="account.account.template">
+    <record model="account.account.template" id="account_2399">
+        <field name="name">Grundstücksertrag</field>
         <field name="code">2399</field>
-        <field name="name">Grundstücksertrag ( Umsatzsteuerschlüssel möglich)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2500" model="account.account.template">
+    <record model="account.account.template" id="account_2500">
+        <field name="name">Privatentnahmen allgemein Teilh.</field>
         <field name="code">2500</field>
-        <field name="name">Privatentnahmen allgemein</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2530" model="account.account.template">
+    <record model="account.account.template" id="account_2530">
+        <field name="name">Unentgeltliche Wertabgaben Teilh.</field>
         <field name="code">2530</field>
-        <field name="name">Unentgeltliche Wertabgaben</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2550" model="account.account.template">
+    <record model="account.account.template" id="account_2550">
+        <field name="name">Privatsteuern Teilh.</field>
         <field name="code">2550</field>
-        <field name="name">Privatsteuern</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2580" model="account.account.template">
+    <record model="account.account.template" id="account_2580">
+        <field name="name">Privateinlagen Teilh.</field>
         <field name="code">2580</field>
-        <field name="name">Privateinlagen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2600" model="account.account.template">
+    <record model="account.account.template" id="account_2600">
+        <field name="name">Sonderausgaben beschränkt abzugsfähig Teilh.</field>
         <field name="code">2600</field>
-        <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2630" model="account.account.template">
+    <record model="account.account.template" id="account_2630">
+        <field name="name">Sonderausgaben unbeschränkt abzugsfähig Teilh.</field>
         <field name="code">2630</field>
-        <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2650" model="account.account.template">
+    <record model="account.account.template" id="account_2650">
+        <field name="name">Zuwendungen, Spenden Teilh.</field>
         <field name="code">2650</field>
-        <field name="name">Zuwendungen- Spenden</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2680" model="account.account.template">
+    <record model="account.account.template" id="account_2680">
+        <field name="name">Außergewöhnliche Belastungen Teilh.</field>
         <field name="code">2680</field>
-        <field name="name">Ausgewöhnliche Belastungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2700" model="account.account.template">
+    <record model="account.account.template" id="account_2700">
+        <field name="name">Grundstücksaufwand Teilh.</field>
         <field name="code">2700</field>
-        <field name="name">Grundstücksaufwand</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2750" model="account.account.template">
+    <record model="account.account.template" id="account_2750">
+        <field name="name">Grundstücksertrag Teilh.</field>
         <field name="code">2750</field>
-        <field name="name">Grundstücksertrag</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2900" model="account.account.template">
-        <field name="code">2900</field>
+    <record model="account.account.template" id="account_2900">
         <field name="name">Gezeichnetes Kapital</field>
+        <field name="code">2900</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2910" model="account.account.template">
+    <record model="account.account.template" id="account_2908">
+        <field name="name">Kapitalerhöhung aus Gesellschaftsmitteln</field>
+        <field name="code">2908</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_2909">
+        <field name="name">Erworbene eigene Anteile</field>
+        <field name="code">2909</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_2910">
+        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</field>
         <field name="code">2910</field>
-        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_2920">
+        <field name="name">Kapitalrücklage</field>
+        <field name="code">2920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2925" model="account.account.template">
+    <record model="account.account.template" id="account_2925">
+        <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag </field>
         <field name="code">2925</field>
-        <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2926" model="account.account.template">
+    <record model="account.account.template" id="account_2926">
+        <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen</field>
         <field name="code">2926</field>
-        <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2927" model="account.account.template">
+    <record model="account.account.template" id="account_2927">
+        <field name="name">Kapitalrücklage gg. Vorzugsgewährung</field>
         <field name="code">2927</field>
-        <field name="name">Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2928" model="account.account.template">
+    <record model="account.account.template" id="account_2928">
+        <field name="name">Kapitalrücklage durch Zuzahlungen in das Eigenkapital</field>
         <field name="code">2928</field>
-        <field name="name">Andere Zuzahlungen in das Eigenkapital </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2929" model="account.account.template">
+    <record model="account.account.template" id="account_2929">
+        <field name="name">Nachschusskapital (Gegenkonto 1299)</field>
         <field name="code">2929</field>
-        <field name="name">Eingefordertes Nachschusskapital (Gegenkonto 1299)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2930" model="account.account.template">
+    <record model="account.account.template" id="account_2930">
+        <field name="name">Gesetzliche Rücklage </field>
         <field name="code">2930</field>
-        <field name="name">Gesetzliche Rücklagen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2940" model="account.account.template">
-        <field name="code">2940</field>
-        <field name="name">Rücklage für Eigene Anteile</field>
+    <record model="account.account.template" id="account_2935">
+        <field name="name">Rücklage f. Anteile an herrschendem oder mehrh. bet. Unternehmen</field>
+        <field name="code">2935</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2950" model="account.account.template">
-        <field name="code">2950</field>
+    <record model="account.account.template" id="account_2950">
         <field name="name">Satzungsmäßige Rücklagen</field>
+        <field name="code">2950</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2962" model="account.account.template">
+    <record model="account.account.template" id="account_2960">
+        <field name="name">Andere Gewinnrücklagen</field>
+        <field name="code">2960</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_2961">
+        <field name="name">Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</field>
+        <field name="code">2961</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_2962">
+        <field name="name">Eigenkapitalanteil von Wertaufholungen </field>
         <field name="code">2962</field>
-        <field name="name">Eigenkapitalanteil von Wertaufholungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2970" model="account.account.template">
-        <field name="code">2970</field>
-        <field name="name">Gewinnvortrag vor Verwendung</field>
+    <record model="account.account.template" id="account_2963">
+        <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG</field>
+        <field name="code">2963</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2978" model="account.account.template">
-        <field name="code">2978</field>
-        <field name="name">Verlustvortrag vor Verwendung</field>
+    <record model="account.account.template" id="account_2964">
+        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)</field>
+        <field name="code">2964</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2979" model="account.account.template">
-        <field name="code">2979</field>
-        <field name="name">Vortrag auf neue Rechnung (Bilanz)</field>
+    <record model="account.account.template" id="account_2965">
+        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)</field>
+        <field name="code">2965</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2980" model="account.account.template">
-        <field name="code">2980</field>
-        <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen</field>
+    <record model="account.account.template" id="account_2966">
+        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)</field>
+        <field name="code">2966</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2981" model="account.account.template">
-        <field name="code">2981</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
+    <record model="account.account.template" id="account_2967">
+        <field name="name">Latente Steuern (Gewinnrücklage Haben)</field>
+        <field name="code">2967</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2982" model="account.account.template">
-        <field name="code">2982</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach Abschnitt 35 EStG</field>
+    <record model="account.account.template" id="account_2968">
+        <field name="name">Latente Steuern (Gewinnrücklage Soll)</field>
+        <field name="code">2968</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2983" model="account.account.template">
-        <field name="code">2983</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 6d EStG</field>
+    <record model="account.account.template" id="account_2969">
+        <field name="name">Rechnungsabgrenzungsposten  (Gewinnrücklage Soll)</field>
+        <field name="code">2969</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2984" model="account.account.template">
-        <field name="code">2984</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 1 EntwLStG</field>
+    <record model="account.account.template" id="account_2970">
+        <field name="name">Gewinnvortrag vor Verwendung</field>
+        <field name="code">2970</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2985" model="account.account.template">
-        <field name="code">2985</field>
-        <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
+    <record model="account.account.template" id="account_2978">
+        <field name="name">Verlustvortrag vor Verwendung</field>
+        <field name="code">2978</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2986" model="account.account.template">
-        <field name="code">2986</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 7d EStG</field>
+    <record model="account.account.template" id="account_2979">
+        <field name="name">Vorträge auf neue Rechnung ( Bilanz )</field>
+        <field name="code">2979</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2987" model="account.account.template">
-        <field name="code">2987</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 79 EStDV</field>
+    <record model="account.account.template" id="account_2980">
+        <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen </field>
+        <field name="code">2980</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2988" model="account.account.template">
-        <field name="code">2988</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 80 EStDV</field>
+    <record model="account.account.template" id="account_2981">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
+        <field name="code">2981</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2989" model="account.account.template">
-        <field name="code">2989</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+    <record model="account.account.template" id="account_2982">
+        <field name="name">Sonderposten mit Rücklageanteil nach EStR R 6.6</field>
+        <field name="code">2982</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2990" model="account.account.template">
-        <field name="code">2990</field>
-        <field name="name">Sonderposten mit Rücklageanteil- Sonderabschreibung</field>
+    <record model="account.account.template" id="account_2988">
+        <field name="name">Rücklage für Zuschüsse</field>
+        <field name="code">2988</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2991" model="account.account.template">
-        <field name="code">2991</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 82a EStDV</field>
+    <record model="account.account.template" id="account_2989">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+        <field name="code">2989</field>
+        <field name="reconcile" eval="False"/>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2992" model="account.account.template">
-        <field name="code">2992</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 82d EStDV</field>
+    <record model="account.account.template" id="account_2990">
+        <field name="name">Sonderposten mit Rücklageanteil, Sonderabschreibungen  </field>
+        <field name="code">2990</field>
+        <field name="reconcile" eval="False"/>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2993" model="account.account.template">
+    <record model="account.account.template" id="account_2993">
+        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG n.F.</field>
         <field name="code">2993</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 82e EStDV</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2994" model="account.account.template">
-        <field name="code">2994</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 14 BerlinFG</field>
+    <record model="account.account.template" id="account_2995">
+        <field name="name">Ausgleichsposten bei Entnahmen § 4g EStG</field>
+        <field name="code">2995</field>
         <field name="reconcile" eval="False"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2995" model="account.account.template">
-        <field name="code">2995</field>
-        <field name="name">Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG / §4-6 FördergebietsG</field>
+    <record model="account.account.template" id="account_2997">
+        <field name="name">Sonderposten mit Rücklageanteil § 7g Abs. 5 EStG</field>
+        <field name="code">2997</field>
+        <field name="reconcile" eval="False"/>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2996" model="account.account.template">
-        <field name="code">2996</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 4d EStG</field>
+    <record model="account.account.template" id="account_2999">
+        <field name="name">Sonderposten für Zuschüsse und Zulagen </field>
+        <field name="code">2999</field>
+        <field name="reconcile" eval="False"/>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2997" model="account.account.template">
-        <field name="code">2997</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</field>
+    <record model="account.account.template" id="account_3000">
+        <field name="name">Pensions- und ähnliche Rückstellungen</field>
+        <field name="code">3000</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2998" model="account.account.template">
-        <field name="code">2998</field>
-        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 3 u. 7 EStG</field>
+    <record model="account.account.template" id="account_3005">
+        <field name="name">Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern</field>
+        <field name="code">3005</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_2999" model="account.account.template">
-        <field name="code">2999</field>
-        <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
+    <record model="account.account.template" id="account_3009">
+        <field name="name">Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. </field>
+        <field name="code">3009</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3010" model="account.account.template">
+    <record model="account.account.template" id="account_3010">
+        <field name="name">Rückstellungen für Direktzusagen</field>
         <field name="code">3010</field>
-        <field name="name">Pensionsrückstellungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3015" model="account.account.template">
+    <record model="account.account.template" id="account_3011">
+        <field name="name">Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV</field>
+        <field name="code">3011</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3015">
+        <field name="name">Pensionsähnliche Rückstellungen</field>
         <field name="code">3015</field>
-        <field name="name">Rückstellungen für Pensionsähnliche Verpflichtungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3030" model="account.account.template">
-        <field name="code">3030</field>
+    <record model="account.account.template" id="account_3020">
+        <field name="name">Steuerrückstellungen </field>
+        <field name="code">3020</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3030">
         <field name="name">Gewerbesteuerrückstellung</field>
+        <field name="code">3030</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3040" model="account.account.template">
-        <field name="code">3040</field>
+    <record model="account.account.template" id="account_3035">
+        <field name="name">Gewerbesteuerrückstellung, § 4 Abs. 5b EStG</field>
+        <field name="code">3035</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3040">
         <field name="name">Körperschaftsteuerrückstellung</field>
+        <field name="code">3040</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3060" model="account.account.template">
-        <field name="code">3060</field>
+    <record model="account.account.template" id="account_3050">
+        <field name="name">Steuerrückstellung aus Steuerstundung (BStBK)</field>
+        <field name="code">3050</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3060">
         <field name="name">Rückstellung für latente Steuern </field>
+        <field name="code">3060</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3065">
+        <field name="name">Passive latente Steuern </field>
+        <field name="code">3065</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_F'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3074" model="account.account.template">
-        <field name="code">3074</field>
-        <field name="name">Rückstellungen für Personelkosten</field>
+    <record model="account.account.template" id="account_3070">
+        <field name="name">Sonstige Rückstellungen </field>
+        <field name="code">3070</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3075" model="account.account.template">
+    <record model="account.account.template" id="account_3075">
+        <field name="name">Rückstellungen Instandhaltungen bis 3 M</field>
         <field name="code">3075</field>
-        <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung in den ersten drei Monaten</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3080" model="account.account.template">
-        <field name="code">3080</field>
-        <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats</field>
+    <record model="account.account.template" id="account_3076">
+        <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen</field>
+        <field name="code">3076</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3085" model="account.account.template">
-        <field name="code">3085</field>
+    <record model="account.account.template" id="account_3077">
+        <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 246 Abs. 2 HGB</field>
+        <field name="code">3077</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3079">
+        <field name="name">Urlaubsrückstellungen</field>
+        <field name="code">3079</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3085">
         <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
+        <field name="code">3085</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3090" model="account.account.template">
+    <record model="account.account.template" id="account_3090">
+        <field name="name">Rückstellungen für Gewährleistungen</field>
         <field name="code">3090</field>
-        <field name="name">Rückstellungen für Gewährleistungen (Gegenkonto 6790)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3092" model="account.account.template">
+    <record model="account.account.template" id="account_3092">
+        <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften </field>
         <field name="code">3092</field>
-        <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3095" model="account.account.template">
-        <field name="code">3095</field>
+    <record model="account.account.template" id="account_3095">
         <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
+        <field name="code">3095</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3096" model="account.account.template">
-        <field name="code">3096</field>
-        <field name="name">Rückstellungen zur Erfüllung der Aufbewahrungspflichten</field>
+    <record model="account.account.template" id="account_3098">
+        <field name="name">Aufwandsrückstellungen gemäß § 249 Abs 2 HGB</field>
+        <field name="code">3098</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3098" model="account.account.template">
-        <field name="code">3098</field>
-        <field name="name">Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</field>
+    <record model="account.account.template" id="account_3099">
+        <field name="name">Rückstellungen für Umweltschutz</field>
+        <field name="code">3099</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3099" model="account.account.template">
-        <field name="code">3099</field>
-        <field name="name">Rückstellungen für Umweltschutz</field>
+    <record model="account.account.template" id="account_3100">
+        <field name="name">Anleihen, nicht konvertibel </field>
+        <field name="code">3100</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3101" model="account.account.template">
+    <record model="account.account.template" id="account_3101">
+        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3101</field>
-        <field name="name">Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3105" model="account.account.template">
+    <record model="account.account.template" id="account_3105">
+        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5  Jahre</field>
         <field name="code">3105</field>
-        <field name="name">Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3110" model="account.account.template">
+    <record model="account.account.template" id="account_3110">
+        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit größer 5  Jahre</field>
         <field name="code">3110</field>
-        <field name="name">Anleihen- nicht konvertibel Restlaufzeit größer 5 Jahre </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3120" model="account.account.template">
+    <record model="account.account.template" id="account_3120">
+        <field name="name">Anleihen, konvertibel </field>
         <field name="code">3120</field>
-        <field name="name">Anleihen- konvertibel</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3121" model="account.account.template">
+    <record model="account.account.template" id="account_3121">
+        <field name="name">Anleihen, konvertibel - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3121</field>
-        <field name="name">Anleihen- konvertibel Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3125" model="account.account.template">
+    <record model="account.account.template" id="account_3125">
+        <field name="name">Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3125</field>
-        <field name="name">Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3130" model="account.account.template">
+    <record model="account.account.template" id="account_3130">
+        <field name="name">Anleihen, konvertibel - Restlaufzeit größer 5 Jahre</field>
         <field name="code">3130</field>
-        <field name="name">Anleihen- konvertibel Restlaufzeit größer 5 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3151" model="account.account.template">
+    <record model="account.account.template" id="account_3150">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten</field>
+        <field name="code">3150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3151">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr</field>
         <field name="code">3151</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3160" model="account.account.template">
+    <record model="account.account.template" id="account_3160">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3160</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3170" model="account.account.template">
+    <record model="account.account.template" id="account_3170">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre</field>
         <field name="code">3170</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3180" model="account.account.template">
+    <record model="account.account.template" id="account_3180">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen </field>
         <field name="code">3180</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3181" model="account.account.template">
+    <record model="account.account.template" id="account_3181">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen  bis 1 Jahr</field>
         <field name="code">3181</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3190" model="account.account.template">
+    <record model="account.account.template" id="account_3190">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 5 J</field>
         <field name="code">3190</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3200" model="account.account.template">
+    <record model="account.account.template" id="account_3200">
+        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre</field>
         <field name="code">3200</field>
-        <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3210" model="account.account.template">
-        <field name="code">3210</field>
-        <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
+    <record model="account.account.template" id="account_3250">
+        <field name="name">Erhaltene Anzahlungen auf Bestellungen </field>
+        <field name="code">3250</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3249" model="account.account.template">
-        <field name="code">3249</field>
-        <field name="name">Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_3260" model="account.account.template">
+    <record model="account.account.template" id="account_3260">
+        <field name="name">Erhaltene Anzahlungen 7 % USt.</field>
         <field name="code">3260</field>
-        <field name="name">Erhaltene Anzahlungen 7% USt</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3270" model="account.account.template">
+    <record model="account.account.template" id="account_3270">
+        <field name="name">Erhaltene Anzahlungen 16 % USt.</field>
         <field name="code">3270</field>
-        <field name="name">Erhaltene Anzahlungen 16% USt</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3271" model="account.account.template">
+    <record model="account.account.template" id="account_3271">
+        <field name="name">Erhaltene Anzahlungen 15 % USt.</field>
         <field name="code">3271</field>
-        <field name="name">Erhaltene Anzahlungen 15% USt</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3272" model="account.account.template">
+    <record model="account.account.template" id="account_3272">
+        <field name="name">Erhaltene Anzahlungen 19 % USt.</field>
         <field name="code">3272</field>
-        <field name="name">Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3280" model="account.account.template">
+    <record model="account.account.template" id="account_3280">
+        <field name="name">Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr</field>
         <field name="code">3280</field>
-        <field name="name">Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3284" model="account.account.template">
+    <record model="account.account.template" id="account_3284">
+        <field name="name">Erhaltene Anzahlungen - Restlaufzeit 1 bis 5  Jahre</field>
         <field name="code">3284</field>
-        <field name="name">Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3285" model="account.account.template">
+    <record model="account.account.template" id="account_3285">
+        <field name="name">Erhaltene Anzahlungen - Restlaufzeit größer 5  Jahre</field>
         <field name="code">3285</field>
-        <field name="name">Erhaltene Anzahlungen Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3301" model="account.account.template">
-        <field name="code">3301</field>
-        <field name="name">Lieferanten Verbindlichkeiten Dienstleistungen</field>
+    <record model="account.account.template" id="account_3300">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
+        <field name="code">3300</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3305" model="account.account.template">
+    <record model="account.account.template" id="account_3305">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz</field>
         <field name="code">3305</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3306" model="account.account.template">
+    <record model="account.account.template" id="account_3306">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz</field>
         <field name="code">3306</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3307" model="account.account.template">
+    <record model="account.account.template" id="account_3307">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</field>
         <field name="code">3307</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EüR)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3309" model="account.account.template">
+    <record model="account.account.template" id="account_3309">
+        <field name="name">Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)</field>
         <field name="code">3309</field>
-        <field name="name">Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EüR)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3310" model="account.account.template">
+    <record model="account.account.template" id="account_3310">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</field>
         <field name="code">3310</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent </field>
         <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3334" model="account.account.template">
+    <record model="account.account.template" id="account_3334">
+        <field name="name">Verindlichkeiten Investitionen §4/3 EStG</field>
         <field name="code">3334</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3335" model="account.account.template">
+    <record model="account.account.template" id="account_3335">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr </field>
         <field name="code">3335</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3337" model="account.account.template">
+    <record model="account.account.template" id="account_3337">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1-5 J.</field>
         <field name="code">3337</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3338" model="account.account.template">
+    <record model="account.account.template" id="account_3338">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 5 J</field>
         <field name="code">3338</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3340" model="account.account.template">
+    <record model="account.account.template" id="account_3340">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern </field>
         <field name="code">3340</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern </field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3341" model="account.account.template">
+    <record model="account.account.template" id="account_3341">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1 J</field>
         <field name="code">3341</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3345" model="account.account.template">
+    <record model="account.account.template" id="account_3345">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1-5 J. </field>
         <field name="code">3345</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3348" model="account.account.template">
+    <record model="account.account.template" id="account_3348">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J</field>
         <field name="code">3348</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3349" model="account.account.template">
-        <field name="code">3349</field>
-        <field name="name">Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+    <record model="account.account.template" id="account_3350">
+        <field name="name">Wechselverbindlichkeiten </field>
+        <field name="code">3350</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3351" model="account.account.template">
+    <record model="account.account.template" id="account_3351">
+        <field name="name">Wechselverbindlichkeiten bis 1 Jahr</field>
         <field name="code">3351</field>
-        <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3380" model="account.account.template">
+    <record model="account.account.template" id="account_3380">
+        <field name="name">WWechselverbindlichkeiten</field>
         <field name="code">3380</field>
-        <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3390" model="account.account.template">
+    <record model="account.account.template" id="account_3390">
+        <field name="name">Wechselverbindlichkeiten</field>
         <field name="code">3390</field>
-        <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3401" model="account.account.template">
+    <record model="account.account.template" id="account_3400">
+        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen </field>
+        <field name="code">3400</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3401">
+        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr </field>
         <field name="code">3401</field>
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3405" model="account.account.template">
+    <record model="account.account.template" id="account_3405">
+        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre</field>
         <field name="code">3405</field>
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3410" model="account.account.template">
+    <record model="account.account.template" id="account_3410">
+        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 5 J.</field>
         <field name="code">3410</field>
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3420" model="account.account.template">
+    <record model="account.account.template" id="account_3420">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN</field>
         <field name="code">3420</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3421" model="account.account.template">
+    <record model="account.account.template" id="account_3421">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 1 J</field>
         <field name="code">3421</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3425" model="account.account.template">
+    <record model="account.account.template" id="account_3425">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN 1-5 J</field>
         <field name="code">3425</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3430" model="account.account.template">
+    <record model="account.account.template" id="account_3430">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 5 J</field>
         <field name="code">3430</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3450">
+        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis</field>
+        <field name="code">3450</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3451" model="account.account.template">
+    <record model="account.account.template" id="account_3451">
+        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr </field>
         <field name="code">3451</field>
-        <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3455" model="account.account.template">
+    <record model="account.account.template" id="account_3455">
+        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre</field>
         <field name="code">3455</field>
-        <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3460" model="account.account.template">
+    <record model="account.account.template" id="account_3460">
+        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J</field>
         <field name="code">3460</field>
-        <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit größer 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3470" model="account.account.template">
+    <record model="account.account.template" id="account_3470">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh.</field>
         <field name="code">3470</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
         <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3471" model="account.account.template">
+    <record model="account.account.template" id="account_3471">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.</field>
         <field name="code">3471</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3475" model="account.account.template">
+    <record model="account.account.template" id="account_3475">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. 1-5J.</field>
         <field name="code">3475</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3480" model="account.account.template">
+    <record model="account.account.template" id="account_3480">
+        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.5J.</field>
         <field name="code">3480</field>
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre</field>
+        <field name="reconcile" eval="True"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_payable"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3500">
+        <field name="name">Sonstige Verbindlichkeiten</field>
+        <field name="code">3500</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3501" model="account.account.template">
+    <record model="account.account.template" id="account_3501">
+        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3501</field>
-        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3504" model="account.account.template">
-        <field name="code">3504</field>
+    <record model="account.account.template" id="account_3504">
         <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">3504</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3507" model="account.account.template">
-        <field name="code">3507</field>
+    <record model="account.account.template" id="account_3507">
         <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">3507</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3509" model="account.account.template">
+    <record model="account.account.template" id="account_3509">
+        <field name="name">Sonstige Verbindlichkeiten nach § 11 EStG</field>
         <field name="code">3509</field>
-        <field name="name">Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für § 4/3 EStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3510" model="account.account.template">
+    <record model="account.account.template" id="account_3510">
+        <field name="name">Verbindlichkeiten geg. Gesellschaftern</field>
         <field name="code">3510</field>
-        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern </field>
-        <field name="reconcile" eval="True"/>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3511" model="account.account.template">
+    <record model="account.account.template" id="account_3511">
+        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr</field>
         <field name="code">3511</field>
-        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3514" model="account.account.template">
+    <record model="account.account.template" id="account_3514">
+        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3514</field>
-        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3517" model="account.account.template">
+    <record model="account.account.template" id="account_3517">
+        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit größer 5 Jahre</field>
         <field name="code">3517</field>
-        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3519" model="account.account.template">
+    <record model="account.account.template" id="account_3519">
+        <field name="name">Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen</field>
         <field name="code">3519</field>
-        <field name="name">Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3520" model="account.account.template">
+    <record model="account.account.template" id="account_3520">
+        <field name="name">Darlehen typisch stiller Gesellschafter </field>
         <field name="code">3520</field>
-        <field name="name">Darlehen typisch stiller Gesellschaftler</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3521" model="account.account.template">
+    <record model="account.account.template" id="account_3521">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3521</field>
-        <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3524" model="account.account.template">
+    <record model="account.account.template" id="account_3524">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3524</field>
-        <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3527" model="account.account.template">
+    <record model="account.account.template" id="account_3527">
+        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
         <field name="code">3527</field>
-        <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3530" model="account.account.template">
+    <record model="account.account.template" id="account_3530">
+        <field name="name">Darlehen atypisch stiller Gesellschafter </field>
         <field name="code">3530</field>
-        <field name="name">Darlehen atypisch stiller Gesellschaftler </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3531" model="account.account.template">
+    <record model="account.account.template" id="account_3531">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3531</field>
-        <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3534" model="account.account.template">
+    <record model="account.account.template" id="account_3534">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3534</field>
-        <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3537" model="account.account.template">
+    <record model="account.account.template" id="account_3537">
+        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
         <field name="code">3537</field>
-        <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3540" model="account.account.template">
+    <record model="account.account.template" id="account_3540">
+        <field name="name">Partiarische Darlehen </field>
         <field name="code">3540</field>
-        <field name="name">Partiarische Darlehen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3541" model="account.account.template">
+    <record model="account.account.template" id="account_3541">
+        <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3541</field>
-        <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3544" model="account.account.template">
-        <field name="code">3544</field>
+    <record model="account.account.template" id="account_3544">
         <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
+        <field name="code">3544</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3547" model="account.account.template">
-        <field name="code">3547</field>
+    <record model="account.account.template" id="account_3547">
         <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
+        <field name="code">3547</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3550" model="account.account.template">
-        <field name="code">3550</field>
+    <record model="account.account.template" id="account_3550">
         <field name="name">Erhaltene Kautionen</field>
+        <field name="code">3550</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3551" model="account.account.template">
+    <record model="account.account.template" id="account_3551">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3551</field>
-        <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3554" model="account.account.template">
+    <record model="account.account.template" id="account_3554">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre </field>
         <field name="code">3554</field>
-        <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3557" model="account.account.template">
+    <record model="account.account.template" id="account_3557">
+        <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre </field>
         <field name="code">3557</field>
-        <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3560" model="account.account.template">
-        <field name="code">3560</field>
+    <record model="account.account.template" id="account_3560">
         <field name="name">Darlehen</field>
+        <field name="code">3560</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3561" model="account.account.template">
+    <record model="account.account.template" id="account_3561">
+        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3561</field>
-        <field name="name">Darlehen - Restlaufzeit bis 1 jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3564" model="account.account.template">
+    <record model="account.account.template" id="account_3564">
+        <field name="name">Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="code">3564</field>
-        <field name="name">Darlehen - Restlaufzeit 1 bis 5 jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3567" model="account.account.template">
+    <record model="account.account.template" id="account_3567">
+        <field name="name">GLS Darlehen 7925867930 - KFW Startgeld</field>
         <field name="code">3567</field>
-        <field name="name">Darlehen - Restlaufzeit größer 5 jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3570" model="account.account.template">
-        <field name="code">3570</field>
-        <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
+    <record model="account.account.template" id="account_3600">
+        <field name="name">Agenturwarenabrechnungen</field>
+        <field name="code">3600</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3599" model="account.account.template">
-        <field name="code">3599</field>
-        <field name="name">Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</field>
+    <record model="account.account.template" id="account_3610">
+        <field name="name">Kreditkartenabrechnung</field>
+        <field name="code">3610</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3600" model="account.account.template">
-        <field name="code">3600</field>
-        <field name="name">Agenturwarenabrechnungen</field>
+    <record model="account.account.template" id="account_3611">
+        <field name="name">Verbindlichkeiten gegenüber Arbeitsgemeinschaften</field>
+        <field name="code">3611</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3610" model="account.account.template">
-        <field name="code">3610</field>
-        <field name="name">Kreditkartenabrechnung</field>
+    <record model="account.account.template" id="account_3620">
+        <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
+        <field name="code">3620</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3620" model="account.account.template">
-        <field name="code">3620</field>
-        <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
+    <record model="account.account.template" id="account_3630">
+        <field name="name">Sonstige Verrechnungskonten</field>
+        <field name="code">3630</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3640">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</field>
+        <field name="code">3640</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3630" model="account.account.template">
-        <field name="code">3630</field>
-        <field name="name">Sonstige Verrechnungskonten (Interimskonto)</field>
-        <field name="reconcile" eval="True"/>
+    <record model="account.account.template" id="account_3641">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr</field>
+        <field name="code">3641</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3642">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 1 bis 5 Jahre</field>
+        <field name="code">3642</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3695" model="account.account.template">
+    <record model="account.account.template" id="account_3643">
+        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - größer 5 Jahre</field>
+        <field name="code">3643</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3645">
+        <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern</field>
+        <field name="code">3645</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3646">
+        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr</field>
+        <field name="code">3646</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3647">
+        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 1 bis 5 Jahre</field>
+        <field name="code">3647</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3648">
+        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - größer 5 Jahre</field>
+        <field name="code">3648</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3650">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten</field>
+        <field name="code">3650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3651">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr</field>
+        <field name="code">3651</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3652">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - 1 bis 5 Jahre</field>
+        <field name="code">3652</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3653">
+        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - größer 5 Jahre</field>
+        <field name="code">3653</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3655">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern</field>
+        <field name="code">3655</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3656">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr</field>
+        <field name="code">3656</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3657">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - 1 bis 5 Jahre</field>
+        <field name="code">3657</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3658">
+        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - größer 5 Jahre</field>
+        <field name="code">3658</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3695">
+        <field name="name">Verrechnung geleistete Anzahlung</field>
         <field name="code">3695</field>
-        <field name="name">Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3700" model="account.account.template">
+    <record model="account.account.template" id="account_3700">
+        <field name="name">Verbindlichkeiten Steuern und Abgaben</field>
         <field name="code">3700</field>
-        <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3701" model="account.account.template">
+    <record model="account.account.template" id="account_3701">
+        <field name="name">Verbindlichkeiten Steuern und Abgaben bis 1 Jahr </field>
         <field name="code">3701</field>
-        <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3710" model="account.account.template">
+    <record model="account.account.template" id="account_3710">
+        <field name="name">Verbindlichkeiten Steuern und Abgaben 1 bis 5 Jahre</field>
         <field name="code">3710</field>
-        <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3715" model="account.account.template">
+    <record model="account.account.template" id="account_3715">
+        <field name="name">Verbindlichkeiten Steuern und Abgaben größer 5 Jahre</field>
         <field name="code">3715</field>
-        <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3720" model="account.account.template">
-        <field name="code">3720</field>
+    <record model="account.account.template" id="account_3720">
         <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
+        <field name="code">3720</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3725" model="account.account.template">
+    <record model="account.account.template" id="account_3725">
+        <field name="name">Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern </field>
         <field name="code">3725</field>
-        <field name="name">Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3726" model="account.account.template">
-        <field name="code">3726</field>
+    <record model="account.account.template" id="account_3726">
         <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
+        <field name="code">3726</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3730" model="account.account.template">
+    <record model="account.account.template" id="account_3730">
+        <field name="name">Verbindlichkeiten aus Lohn- u. Kirchensteuer</field>
         <field name="code">3730</field>
-        <field name="name">Verbindlichkeiten aus Lohn- und Kirchensteuer</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3740" model="account.account.template">
+    <record model="account.account.template" id="account_3740">
+        <field name="name">Verbindlichkeiten soziale Sicherheit</field>
         <field name="code">3740</field>
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3741" model="account.account.template">
+    <record model="account.account.template" id="account_3741">
+        <field name="name">Verbindlichkeiten soziale Sicherheit bis 1 Jahr </field>
         <field name="code">3741</field>
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3750" model="account.account.template">
+    <record model="account.account.template" id="account_3750">
+        <field name="name">Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre</field>
         <field name="code">3750</field>
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3755" model="account.account.template">
+    <record model="account.account.template" id="account_3755">
+        <field name="name">Verbindlichkeiten soziale Sicherheit größer 5 Jahre</field>
         <field name="code">3755</field>
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3759" model="account.account.template">
-        <field name="code">3759</field>
+    <record model="account.account.template" id="account_3759">
         <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
+        <field name="code">3759</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3760" model="account.account.template">
+    <record model="account.account.template" id="account_3760">
+        <field name="name">Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.</field>
         <field name="code">3760</field>
-        <field name="name">Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3761" model="account.account.template">
-        <field name="code">3761</field>
+    <record model="account.account.template" id="account_3761">
         <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
+        <field name="code">3761</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3770" model="account.account.template">
+    <record model="account.account.template" id="account_3770">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung</field>
         <field name="code">3770</field>
-        <field name="name">Verbindlichkeiten aus Vermögensbildung </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3771" model="account.account.template">
+    <record model="account.account.template" id="account_3771">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr </field>
         <field name="code">3771</field>
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3780" model="account.account.template">
+    <record model="account.account.template" id="account_3780">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre </field>
         <field name="code">3780</field>
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3785" model="account.account.template">
+    <record model="account.account.template" id="account_3785">
+        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre </field>
         <field name="code">3785</field>
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3791" model="account.account.template">
-        <field name="code">3791</field>
-        <field name="name">Lohn- und Gehaltsverrechnung § 11 Abs. 2 EStG für § a Abs. 3 EStG</field>
+    <record model="account.account.template" id="account_3786">
+        <field name="name">Ausgegebene Geschenkgutscheine</field>
+        <field name="code">3786</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3796" model="account.account.template">
+    <record model="account.account.template" id="account_3790">
+        <field name="name">Verrechnungskonto Lohn und Gehalt</field>
+        <field name="code">3790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3796">
+        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) </field>
         <field name="code">3796</field>
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG)</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-     <record id="chart_skr04_3800" model="account.account.template">
-        <field name="code">3800</field>
+    <record model="account.account.template" id="account_3798">
+        <field name="name">Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen</field>
+        <field name="code">3798</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3799">
+        <field name="name">Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS</field>
+        <field name="code">3799</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3800">
         <field name="name">Umsatzsteuer</field>
+        <field name="code">3800</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3801" model="account.account.template">
+    <record model="account.account.template" id="account_3801">
+        <field name="name">Umsatzsteuer 7 %</field>
         <field name="code">3801</field>
-        <field name="name">Umsatzsteuer 7%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3802" model="account.account.template">
+    <record model="account.account.template" id="account_3802">
+        <field name="name">Umsatzsteuer aus EG-Erwerb</field>
         <field name="code">3802</field>
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb </field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3803" model="account.account.template">
+    <record model="account.account.template" id="account_3803">
+        <field name="name">Umsatzsteuer aus EG-Erwerb 16 %</field>
         <field name="code">3803</field>
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3804" model="account.account.template">
+    <record model="account.account.template" id="account_3804">
+        <field name="name">Umsatzsteuer aus EG-Erwerb 19 %</field>
         <field name="code">3804</field>
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3805" model="account.account.template">
+    <record model="account.account.template" id="account_3805">
+        <field name="name">Umsatzsteuer 16 %</field>
         <field name="code">3805</field>
-        <field name="name">Umsatzsteuer 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3806" model="account.account.template">
+    <record model="account.account.template" id="account_3806">
+        <field name="name">Umsatzsteuer 19 %</field>
         <field name="code">3806</field>
-        <field name="name">Umsatzsteuer 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3807" model="account.account.template">
+    <record model="account.account.template" id="account_3807">
+        <field name="name">Umsatzsteuer EG-Lieferungen </field>
         <field name="code">3807</field>
-        <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3808" model="account.account.template">
+    <record model="account.account.template" id="account_3808">
+        <field name="name">Umsatzsteuer EG-Lieferungen 19 %</field>
         <field name="code">3808</field>
-        <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3809" model="account.account.template">
+    <record model="account.account.template" id="account_3809">
+        <field name="name">Umsatzsteuer aus EG-Erwerb ohne Vorsteuerabzug </field>
         <field name="code">3809</field>
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3810" model="account.account.template">
-        <field name="code">3810</field>
+    <record model="account.account.template" id="account_3810">
         <field name="name">Umsatzsteuer nicht fällig</field>
+        <field name="code">3810</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3811" model="account.account.template">
+    <record model="account.account.template" id="account_3811">
+        <field name="name">Umsatzsteuer nicht fällig 7 %</field>
         <field name="code">3811</field>
-        <field name="name">Umsatzsteuer nicht fällig 7%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3812" model="account.account.template">
+    <record model="account.account.template" id="account_3812">
+        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen</field>
         <field name="code">3812</field>
-        <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3813" model="account.account.template">
+    <record model="account.account.template" id="account_3813">
+        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 16 %</field>
         <field name="code">3813</field>
-        <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3814" model="account.account.template">
+    <record model="account.account.template" id="account_3814">
+        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 19 %</field>
         <field name="code">3814</field>
-        <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3815" model="account.account.template">
+    <record model="account.account.template" id="account_3815">
+        <field name="name">Umsatzsteuer nicht fällig 16 %</field>
         <field name="code">3815</field>
-        <field name="name">Umsatzsteuer nicht fällig 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3816" model="account.account.template">
+    <record model="account.account.template" id="account_3816">
+        <field name="name">Umsatzsteuer nicht fällig 19 %</field>
         <field name="code">3816</field>
-        <field name="name">Umsatzsteuer nicht fällig 19%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3817" model="account.account.template">
+    <record model="account.account.template" id="account_3817">
+        <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen </field>
         <field name="code">3817</field>
-        <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3818" model="account.account.template">
+    <record model="account.account.template" id="account_3818">
+        <field name="name">Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen  </field>
         <field name="code">3818</field>
-        <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3820" model="account.account.template">
+    <record model="account.account.template" id="account_3819">
+        <field name="name">Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
+        <field name="code">3819</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3820">
+        <field name="name">Umsatzsteuervorauszahlungen</field>
         <field name="code">3820</field>
-        <field name="name">Umsatzsteuer- Vorauszahlungen</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3830" model="account.account.template">
+    <record model="account.account.template" id="account_3830">
+        <field name="name">Umsatzsteuervorauszahlungen 1/11</field>
         <field name="code">3830</field>
-        <field name="name">Umsatzsteuer- Vorauszahlungen 1/11</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3832" model="account.account.template">
+    <record model="account.account.template" id="account_3832">
+        <field name="name">Nachsteuer</field>
         <field name="code">3832</field>
-        <field name="name">Nachsteuer- UStVA Kz. 65</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3834" model="account.account.template">
+    <record model="account.account.template" id="account_3834">
+        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen</field>
         <field name="code">3834</field>
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3835" model="account.account.template">
+    <record model="account.account.template" id="account_3835">
+        <field name="name">Umsatzsteuer nach § 13b UStG</field>
         <field name="code">3835</field>
-        <field name="name">Umsatzsteuer nach §13b UStG</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3836" model="account.account.template">
+    <record model="account.account.template" id="account_3836">
+        <field name="name">Umsatzsteuer nach § 13b UStG 16 %</field>
         <field name="code">3836</field>
-        <field name="name">Umsatzsteuer nach §13b UStG 16%</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3837" model="account.account.template">
+    <record model="account.account.template" id="account_3837">
+        <field name="name">Umsatzsteuer nach § 13b UStG 19 %</field>
         <field name="code">3837</field>
-        <field name="name">Umsatzsteuer nach §13b UStG 19%</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_3839" model="account.account.template">
-        <field name="code">3839</field>
-        <field name="name">Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3840" model="account.account.template">
+    <record model="account.account.template" id="account_3840">
+        <field name="name">USt laufendes Jahr</field>
         <field name="code">3840</field>
-        <field name="name">Umsatzsteuer laufendes Jahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3841" model="account.account.template">
+    <record model="account.account.template" id="account_3841">
+        <field name="name">USt Vorjahr</field>
         <field name="code">3841</field>
-        <field name="name">Umsatzsteuer Vorjahr</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3845" model="account.account.template">
+    <record model="account.account.template" id="account_3845">
+        <field name="name">USt frühere Jahre</field>
         <field name="code">3845</field>
-        <field name="name">Umsatzsteuer frühere Jahre</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3850" model="account.account.template">
+    <record model="account.account.template" id="account_3850">
+        <field name="name">Aufgeschobene Einfuhrumsatzsteuer</field>
         <field name="code">3850</field>
-        <field name="name">Einfuhrumsatzsteuer aufgeschoben bis</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3851" model="account.account.template">
+    <record model="account.account.template" id="account_3851">
+        <field name="name">Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer</field>
         <field name="code">3851</field>
-        <field name="name">In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge- UStVA Kz. 69</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3854" model="account.account.template">
+    <record model="account.account.template" id="account_3854">
+        <field name="name">Steuerzahlungen an andere Länder </field>
         <field name="code">3854</field>
-        <field name="name">Steuerzahlungen an andere EG-Länder</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3900" model="account.account.template">
-        <field name="code">3900</field>
+    <record model="account.account.template" id="account_3860">
+        <field name="name">Verbindlichkeiten aus Umsatzsteuer</field>
+        <field name="code">3860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3865">
+        <field name="name">Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)</field>
+        <field name="code">3865</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
+        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_3900">
         <field name="name">Passive Rechnungsabgrenzung</field>
+        <field name="code">3900</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_E'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_3950" model="account.account.template">
+    <record model="account.account.template" id="account_3950">
+        <field name="name">Abgrenzung unterjährige AfA für BWA</field>
         <field name="code">3950</field>
-        <field name="name">Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</field>
         <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_E'),])]"/>
         <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4000" model="account.account.template">
+    <record model="account.account.template" id="account_4000">
+        <field name="name">Umsatzerlöse</field>
         <field name="code">4000</field>
-        <field name="name">Umsatzerlöse (zur fr. Verfügung)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4100" model="account.account.template">
+    <record model="account.account.template" id="account_4100">
+        <field name="name">Steuerfreie Umsätze § 4 Nr. 8 ff UStG</field>
         <field name="code">4100</field>
-        <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff. UStG</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4105" model="account.account.template">
-        <field name="code">4105</field>
-        <field name="name">Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpackung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4110" model="account.account.template">
+    <record model="account.account.template" id="account_4110">
+        <field name="name">Sonstige steuerfreie Umsätze Inland </field>
         <field name="code">4110</field>
-        <field name="name">Sonstige steuerfreie Umsätze Inland</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4120" model="account.account.template">
+    <record model="account.account.template" id="account_4120">
+        <field name="name">Steuerfreie Umsätze § 4 Nr. 1a. UStG</field>
         <field name="code">4120</field>
-        <field name="name">Steuerfreie Umsätze §4 Nr. 1a UStG</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4125" model="account.account.template">
+    <record model="account.account.template" id="account_4125">
+        <field name="name">Steuerfreie EG-Lieferungen § 4 Nr.1b UStG</field>
         <field name="code">4125</field>
-        <field name="name">Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4130" model="account.account.template">
+    <record model="account.account.template" id="account_4130">
+        <field name="name">Innergemeinschaftliches Dreiecksgeschäft</field>
         <field name="code">4130</field>
-        <field name="name">Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b abs. UStG</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4135" model="account.account.template">
+    <record model="account.account.template" id="account_4135">
+        <field name="name">Steuerfreie EG-Lieferung von Neufahrzeugen ohne UStID</field>
         <field name="code">4135</field>
-        <field name="name">Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4140" model="account.account.template">
-        <field name="code">4140</field>
-        <field name="name">Steuerfreie Umsätze offshore etc.</field>
+    <record model="account.account.template" id="account_4136">
+        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG 19% USt</field>
+        <field name="code">4136</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4150" model="account.account.template">
-        <field name="code">4150</field>
-        <field name="name">Sonstige steuerfreie Umsätze (z.B. § 4 Nr. 2-7 UStG)</field>
+    <record model="account.account.template" id="account_4138">
+        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</field>
+        <field name="code">4138</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4160" model="account.account.template">
-        <field name="code">4160</field>
-        <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
+    <record model="account.account.template" id="account_4139">
+        <field name="name">Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</field>
+        <field name="code">4139</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4180" model="account.account.template">
-        <field name="code">4180</field>
-        <field name="name">Erlöse. Die mit den Durchschnittssätzen des § 24 UStG versteuert werden</field>
+    <record model="account.account.template" id="account_4140">
+        <field name="name">Steuerfreie Umsätze Offshore etc.</field>
+        <field name="code">4140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4185" model="account.account.template">
-        <field name="code">4185</field>
-        <field name="name">Erlöse als Kleinunternehmer i.S.d. § 19 Abs. 1 UStG</field>
+    <record model="account.account.template" id="account_4150">
+        <field name="name">Sonstige steuerfrei Umsätze (z.B. § 4 Nr. 2-7 UStG) </field>
+        <field name="code">4150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4186" model="account.account.template">
-        <field name="code">4186</field>
-        <field name="name">Erlöse aus Geldspielautomaten 19% USt</field>
+    <record model="account.account.template" id="account_4180">
+        <field name="name">Erlöse gemäß § 24 UStG</field>
+        <field name="code">4180</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4187" model="account.account.template">
-        <field name="code">4187</field>
-        <field name="name">Erlöse aus Geldspielautomaten 16% USt</field>
+    <record model="account.account.template" id="account_4185">
+        <field name="name">Erlöse als Kleinunternehmer § 19 Abs. 1 UStG</field>
+        <field name="code">4185</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4200" model="account.account.template">
-        <field name="code">4200</field>
+    <record model="account.account.template" id="account_4186">
+        <field name="name">Erlöse aus Geldspielautomaten 19 % USt</field>
+        <field name="code">4186</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_4200">
         <field name="name">Erlöse</field>
+        <field name="code">4200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4300" model="account.account.template">
+    <record model="account.account.template" id="account_4300">
+        <field name="name">Erlöse 7 % USt</field>
         <field name="code">4300</field>
-        <field name="name">Erlöse 7% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4310" model="account.account.template">
+    <record model="account.account.template" id="account_4310">
+        <field name="name">Erlöse EG-Lieferungen 7 % UStG</field>
         <field name="code">4310</field>
-        <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4315" model="account.account.template">
+    <record model="account.account.template" id="account_4315">
+        <field name="name">Erlöse EG-Lieferungen 19 % UStG</field>
         <field name="code">4315</field>
-        <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 19% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4320" model="account.account.template">
-        <field name="code">4320</field>
+    <record model="account.account.template" id="account_4320">
         <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
+        <field name="code">4320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4330" model="account.account.template">
+    <record model="account.account.template" id="account_4330">
+        <field name="name">Erlöse EG-Lieferungen 16 % UStG</field>
         <field name="code">4330</field>
-        <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 16% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4337" model="account.account.template">
-        <field name="code">4337</field>
-        <field name="name">Erlöse aus Leistungen- für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4338" model="account.account.template">
-        <field name="code">4338</field>
-        <field name="name">Erlöse aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Umsätze</field>
+    <record model="account.account.template" id="account_4331">
+        <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</field>
+        <field name="code">4331</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4339" model="account.account.template">
-        <field name="code">4339</field>
-        <field name="name">Erlöse aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Umsätze</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4340" model="account.account.template">
-        <field name="code">4340</field>
-        <field name="name">Erlöse 16% USt</field>
+    <record model="account.account.template" id="account_4335">
+        <field name="name">Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 13b UStG</field>
+        <field name="code">4335</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4400" model="account.account.template">
-        <field name="code">4400</field>
-        <field name="name">Erlöse 19% USt</field>
+    <record model="account.account.template" id="account_4336">
+        <field name="name">Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b</field>
+        <field name="code">4336</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4401" model="account.account.template">
-        <field name="code">4401</field>
-        <field name="name">* Vorausberechnete Einnahmen</field>
+    <record model="account.account.template" id="account_4337">
+        <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
+        <field name="code">4337</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4402" model="account.account.template">
-        <field name="code">4402</field>
-        <field name="name">* Sonstige Einnahmen</field>
+    <record model="account.account.template" id="account_4338">
+        <field name="name">Nicht steuerbare Umsätze Drittland</field>
+        <field name="code">4338</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4403" model="account.account.template">
-        <field name="code">4403</field>
-        <field name="name">* Konto Kasse Ertrag</field>
+    <record model="account.account.template" id="account_4339">
+        <field name="name">Nicht steuerbare Umsätze EG-Land</field>
+        <field name="code">4339</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4410" model="account.account.template">
-        <field name="code">4410</field>
-        <field name="name">Erlöse 19% USt</field>
+    <record model="account.account.template" id="account_4340">
+        <field name="name">Erlöse 16 % USt</field>
+        <field name="code">4340</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4499" model="account.account.template">
-        <field name="code">4499</field>
-        <field name="name">Nicht abgerechnete Einnahmen</field>
+    <record model="account.account.template" id="account_4400">
+        <field name="name">Erlöse 19 % USt</field>
+        <field name="code">4400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4510" model="account.account.template">
-        <field name="code">4510</field>
+    <record model="account.account.template" id="account_4510">
         <field name="name">Erlöse Abfallverwertung</field>
+        <field name="code">4510</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4520" model="account.account.template">
-        <field name="code">4520</field>
+    <record model="account.account.template" id="account_4520">
         <field name="name">Erlöse Leergut</field>
+        <field name="code">4520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4560" model="account.account.template">
-        <field name="code">4560</field>
+    <record model="account.account.template" id="account_4560">
         <field name="name">Provisionsumsätze</field>
+        <field name="code">4560</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4564" model="account.account.template">
-        <field name="code">4564</field>
-        <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 8 ff. UStG)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4565" model="account.account.template">
-        <field name="code">4565</field>
-        <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 5 UStG)</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4566" model="account.account.template">
+    <record model="account.account.template" id="account_4566">
+        <field name="name">Provisionsumsätze 7 % USt</field>
         <field name="code">4566</field>
-        <field name="name">Provisionsumsätze 7% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4568" model="account.account.template">
+    <record model="account.account.template" id="account_4568">
+        <field name="name">Provisionsumsätze 16 % USt</field>
         <field name="code">4568</field>
-        <field name="name">Provisionsumsätze 16% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4569" model="account.account.template">
+    <record model="account.account.template" id="account_4569">
+        <field name="name">Provisionsumsätze 19 % USt</field>
         <field name="code">4569</field>
-        <field name="name">Provisionsumsätze 19% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4570" model="account.account.template">
+    <record model="account.account.template" id="account_4570">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten</field>
         <field name="code">4570</field>
-        <field name="name">Provision- sonstige Erträge</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4574" model="account.account.template">
+    <record model="account.account.template" id="account_4574">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
         <field name="code">4574</field>
-        <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 8 ff. UStG)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4575" model="account.account.template">
+    <record model="account.account.template" id="account_4575">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
         <field name="code">4575</field>
-        <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 5 UStG)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4576" model="account.account.template">
+    <record model="account.account.template" id="account_4576">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt</field>
         <field name="code">4576</field>
-        <field name="name">Provision- sonstige Erträge 7% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4578" model="account.account.template">
-        <field name="code">4578</field>
-        <field name="name">Provision- sonstige Erträge 16% USt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4579" model="account.account.template">
+    <record model="account.account.template" id="account_4579">
+        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt</field>
         <field name="code">4579</field>
-        <field name="name">Provision- sonstige Erträge 19% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4580" model="account.account.template">
-        <field name="code">4580</field>
-        <field name="name">Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EüR)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4581" model="account.account.template">
-        <field name="code">4581</field>
-        <field name="name">Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EüR)</field>
+    <record model="account.account.template" id="account_4600">
+        <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="code">4600</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4582" model="account.account.template">
-        <field name="code">4582</field>
-        <field name="name">Statistisches konto Erlöse steuerfrei und nicht steuerbar (EüR)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4589" model="account.account.template">
-        <field name="code">4589</field>
-        <field name="name">Gegenkonto 4580-4582 bei Aufteilung der Erlöse nach Steuersätzen (EüR)</field>
+    <record model="account.account.template" id="account_4605">
+        <field name="name">Entnahme von Gegenständen ohne USt</field>
+        <field name="code">4605</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4600" model="account.account.template">
-        <field name="code">4600</field>
-        <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4605" model="account.account.template">
-        <field name="code">4605</field>
-        <field name="name">Entnahme von Gegensänden ohne USt</field>
+    <record model="account.account.template" id="account_4610">
+        <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
+        <field name="code">4610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4610" model="account.account.template">
-        <field name="code">4610</field>
-        <field name="name">Entnahme durh Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7% USt</field>
+    <record model="account.account.template" id="account_4616">
+        <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
+        <field name="code">4616</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4619" model="account.account.template">
+    <record model="account.account.template" id="account_4619">
+        <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
         <field name="code">4619</field>
-        <field name="name">Entnahme durch Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4620" model="account.account.template">
+    <record model="account.account.template" id="account_4620">
+        <field name="name">Entnahme Unternehmer  (Waren) 19 % USt</field>
         <field name="code">4620</field>
-        <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4627" model="account.account.template">
-        <field name="code">4627</field>
-        <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 16% USt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4630" model="account.account.template">
+    <record model="account.account.template" id="account_4630">
+        <field name="name">Verwendung von Gegenständen 7 % USt</field>
         <field name="code">4630</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7% USt</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4637" model="account.account.template">
-        <field name="code">4637</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4638" model="account.account.template">
-        <field name="code">4638</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4639" model="account.account.template">
+    <record model="account.account.template" id="account_4639">
+        <field name="name">Verwendung von Gegenständen (Kfz) ohne USt</field>
         <field name="code">4639</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4640" model="account.account.template">
+    <record model="account.account.template" id="account_4640">
+        <field name="name">Verwendung von Gegenständen 19 % USt</field>
         <field name="code">4640</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4645" model="account.account.template">
-        <field name="code">4645</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Kfz-Nutzung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4646" model="account.account.template">
-        <field name="code">4646</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Telefon-Nutzung)</field>
+    <record model="account.account.template" id="account_4645">
+        <field name="name">Verwendung von Gegenständen (Kfz) 19 % USt</field>
+        <field name="code">4645</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4647" model="account.account.template">
-        <field name="code">4647</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4648" model="account.account.template">
-        <field name="code">4648</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Kfz-Nutzung)</field>
+    <record model="account.account.template" id="account_4646">
+        <field name="name">Verwendung von Gegenständen (Tel) 19 % USt</field>
+        <field name="code">4646</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4649" model="account.account.template">
-        <field name="code">4649</field>
-        <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Telefon-Nutzung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4650" model="account.account.template">
+    <record model="account.account.template" id="account_4650">
+        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt</field>
         <field name="code">4650</field>
-        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4659" model="account.account.template">
+    <record model="account.account.template" id="account_4659">
+        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung ohne USt</field>
         <field name="code">4659</field>
-        <field name="name">Unentgeltliche Erbringung einer sostigen Leistung ohne USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4660" model="account.account.template">
+    <record model="account.account.template" id="account_4660">
+        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt</field>
         <field name="code">4660</field>
-        <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 19% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4667" model="account.account.template">
-        <field name="code">4667</field>
-        <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 16% USt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4670" model="account.account.template">
+    <record model="account.account.template" id="account_4670">
+        <field name="name">Unentgeltliche Zuwendung von Waren 7 % USt</field>
         <field name="code">4670</field>
-        <field name="name">Unentgeltliche Zuwendung von Waren 7% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4679" model="account.account.template">
+    <record model="account.account.template" id="account_4679">
+        <field name="name">Unentgeltliche Zuwendung von Waren ohne USt. </field>
         <field name="code">4679</field>
-        <field name="name">Unentgeltliche Zuwendung von Waren ohne USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4680" model="account.account.template">
+    <record model="account.account.template" id="account_4680">
+        <field name="name">Unentgeltliche Zuwendung von Waren 19 % USt</field>
         <field name="code">4680</field>
-        <field name="name">Unentgeltliche Zuwendung von Waren 19% USt</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4685" model="account.account.template">
-        <field name="code">4685</field>
-        <field name="name">Unentgeltliche Zuwendung von Waren 16% USt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4686" model="account.account.template">
+    <record model="account.account.template" id="account_4686">
+        <field name="name">Unentgeltliche Zuwendung von Gegenständen 19 % USt</field>
         <field name="code">4686</field>
-        <field name="name">Unentgeltliche Zuwendung von Gegenständen 19% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4688" model="account.account.template">
-        <field name="code">4688</field>
-        <field name="name">Unentgeltliche Zuwendung von Gegenständen 16% USt</field>
+    <record model="account.account.template" id="account_4689">
+        <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
+        <field name="code">4689</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4689" model="account.account.template">
-        <field name="code">4689</field>
-        <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
+    <record model="account.account.template" id="account_4690">
+        <field name="name">Nicht steuerbare Umsätze (Innenumsätze)</field>
+        <field name="code">4690</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4690" model="account.account.template">
-        <field name="code">4690</field>
-        <field name="name">Nicht steuerbare umsätze (Innenumsätze)</field>
+    <record model="account.account.template" id="account_4695">
+        <field name="name">Umsatzsteuervergütung, z.B. nach § 24 UStG</field>
+        <field name="code">4695</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4695" model="account.account.template">
-        <field name="code">4695</field>
-        <field name="name">Umsatzsteuervergütung</field>
+    <record model="account.account.template" id="account_4699">
+        <field name="name">Direkt mit dem Umsatz verbundene Steuern</field>
+        <field name="code">4699</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4700" model="account.account.template">
+    <record model="account.account.template" id="account_4700">
+        <field name="name">Erlösschmälerungen </field>
         <field name="code">4700</field>
-        <field name="name">Erlösschmälerungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4705" model="account.account.template">
+    <record model="account.account.template" id="account_4705">
+        <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a UStG</field>
         <field name="code">4705</field>
-        <field name="name">Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4710" model="account.account.template">
-        <field name="code">4710</field>
+    <record model="account.account.template" id="account_4710">
         <field name="name">Erlösschmälerungen 7 % USt</field>
+        <field name="code">4710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4720" model="account.account.template">
-        <field name="code">4720</field>
+    <record model="account.account.template" id="account_4720">
         <field name="name">Erlösschmälerungen 19 % USt</field>
+        <field name="code">4720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4723" model="account.account.template">
-        <field name="code">4723</field>
+    <record model="account.account.template" id="account_4723">
         <field name="name">Erlösschmälerungen 16 % USt</field>
+        <field name="code">4723</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4724" model="account.account.template">
+    <record model="account.account.template" id="account_4724">
+        <field name="name">Erlösschmälerungen steuerfreie EG-Lieferungen</field>
         <field name="code">4724</field>
-        <field name="name">Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4725" model="account.account.template">
+    <record model="account.account.template" id="account_4725">
+        <field name="name">Erlösschmälerungen EG-Lieferungen 7 % USt</field>
         <field name="code">4725</field>
-        <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4726" model="account.account.template">
+    <record model="account.account.template" id="account_4726">
+        <field name="name">Erlösschmälerungen EG-Lieferungen 19 % USt</field>
         <field name="code">4726</field>
-        <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4727" model="account.account.template">
+    <record model="account.account.template" id="account_4727">
+        <field name="name">Erlösschmälerungen im anderen EG-Land steuerpflichtige Lieferungen</field>
         <field name="code">4727</field>
-        <field name="name">Erlösschmälerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4729" model="account.account.template">
+    <record model="account.account.template" id="account_4729">
+        <field name="name">Erlösschmälerungen EG-Lieferungen 16 % USt</field>
         <field name="code">4729</field>
-        <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4730" model="account.account.template">
-        <field name="code">4730</field>
+    <record model="account.account.template" id="account_4730">
         <field name="name">Gewährte Skonti</field>
+        <field name="code">4730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4731" model="account.account.template">
-        <field name="code">4731</field>
+    <record model="account.account.template" id="account_4731">
         <field name="name">Gewährte Skonti 7 % USt</field>
+        <field name="code">4731</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4735" model="account.account.template">
-        <field name="code">4735</field>
+    <record model="account.account.template" id="account_4735">
         <field name="name">Gewährte Skonti 16 % USt</field>
+        <field name="code">4735</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4736" model="account.account.template">
-        <field name="code">4736</field>
+    <record model="account.account.template" id="account_4736">
         <field name="name">Gewährte Skonti 19 % USt</field>
+        <field name="code">4736</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4741" model="account.account.template">
-        <field name="code">4741</field>
-        <field name="name">Gewährte Skonti aus Leistungen- für die der Leistungsempfänger die umsatzsteuer nach § 13b UStG schuldet</field>
+    <record model="account.account.template" id="account_4738">
+        <field name="name">Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen nach §13b UStG</field>
+        <field name="code">4738</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4743" model="account.account.template">
-        <field name="code">4743</field>
-        <field name="name">Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</field>
+    <record model="account.account.template" id="account_4741">
+        <field name="name">Gewährte Skonti aus Leistungen, 13b UStG </field>
+        <field name="code">4741</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4745" model="account.account.template">
-        <field name="code">4745</field>
-        <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen</field>
+    <record model="account.account.template" id="account_4742">
+        <field name="name">Gew. Skonti a. Erlösen im and. EG-Land stpfl., 13b UStG</field>
+        <field name="code">4742</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4746" model="account.account.template">
-        <field name="code">4746</field>
-        <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt</field>
+    <record model="account.account.template" id="account_4743">
+        <field name="name">Gewährte Skonti aus steuerfr. EG-Lief. § 4 Nr.1b UStG</field>
+        <field name="code">4743</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4748" model="account.account.template">
-        <field name="code">4748</field>
-        <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt</field>
+    <record model="account.account.template" id="account_4745">
+        <field name="name">Gew. Skonti aus im Inland stpfl. EG-Lieferungen</field>
+        <field name="code">4745</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4749" model="account.account.template">
-        <field name="code">4749</field>
-        <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt</field>
+    <record model="account.account.template" id="account_4746">
+        <field name="name">Gewährte Skonti aus EG-Lieferungen 7 % UStG</field>
+        <field name="code">4746</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4750" model="account.account.template">
-        <field name="code">4750</field>
-        <field name="name">Gewährte Boni 7 % USt</field>
+    <record model="account.account.template" id="account_4748">
+        <field name="name">Gewährte Skonti aus EG-Lieferungen 19 % </field>
+        <field name="code">4748</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4760" model="account.account.template">
-        <field name="code">4760</field>
-        <field name="name">Gewährte Boni 19 % USt</field>
+    <record model="account.account.template" id="account_4750">
+        <field name="name">Gewährte Boni 7 % USt</field>
+        <field name="code">4750</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4762" model="account.account.template">
-        <field name="code">4762</field>
-        <field name="name">Gewährte Boni 16 % USt</field>
+    <record model="account.account.template" id="account_4760">
+        <field name="name">Gewährte Boni 19 % USt</field>
+        <field name="code">4760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4769" model="account.account.template">
-        <field name="code">4769</field>
-        <field name="name">Gewährte Boni </field>
+    <record model="account.account.template" id="account_4762">
+        <field name="name">Gewährte Boni 16 % USt</field>
+        <field name="code">4762</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4770" model="account.account.template">
-        <field name="code">4770</field>
+    <record model="account.account.template" id="account_4770">
         <field name="name">Gewährte Rabatte</field>
+        <field name="code">4770</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4780" model="account.account.template">
-        <field name="code">4780</field>
+    <record model="account.account.template" id="account_4780">
         <field name="name">Gewährte Rabatte 7 % USt</field>
+        <field name="code">4780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4790" model="account.account.template">
-        <field name="code">4790</field>
+    <record model="account.account.template" id="account_4790">
         <field name="name">Gewährte Rabatte 19 % USt</field>
+        <field name="code">4790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4792" model="account.account.template">
-        <field name="code">4792</field>
+    <record model="account.account.template" id="account_4792">
         <field name="name">Gewährte Rabatte 16 % USt</field>
+        <field name="code">4792</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4800" model="account.account.template">
+    <record model="account.account.template" id="account_4800">
+        <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
         <field name="code">4800</field>
-        <field name="name">Bestandsveränderungen - fertige Erzeugnisse</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4810" model="account.account.template">
+    <record model="account.account.template" id="account_4810">
+        <field name="name">Bestandsveränderung unfertige Erzeugnisse</field>
         <field name="code">4810</field>
-        <field name="name">Bestandsveränderungen - unfertige Erzeugnisse</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4815" model="account.account.template">
+    <record model="account.account.template" id="account_4815">
+        <field name="name">Bestandsveränderung unfertige Leistungen</field>
         <field name="code">4815</field>
-        <field name="name">Bestandsveränderungen - unfertige Leistungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4816" model="account.account.template">
+    <record model="account.account.template" id="account_4816">
+        <field name="name">Bestandsveränderung Bauaufträge </field>
         <field name="code">4816</field>
-        <field name="name">Bestandsveränderungen in Ausführung befindliche Bauaufträge</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4818" model="account.account.template">
+    <record model="account.account.template" id="account_4818">
+        <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
         <field name="code">4818</field>
-        <field name="name">Bestandsveränderungen in Arbeit befindlicher Aufträge</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4820" model="account.account.template">
-        <field name="code">4820</field>
+    <record model="account.account.template" id="account_4820">
         <field name="name">Andere aktivierte Eigenleistungen</field>
+        <field name="code">4820</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4830" model="account.account.template">
-        <field name="code">4830</field>
-        <field name="name">Sonstige betriebliche Erträge</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4834" model="account.account.template">
-        <field name="code">4834</field>
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig 16% USt</field>
+    <record model="account.account.template" id="account_4824">
+        <field name="name">Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen</field>
+        <field name="code">4824</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4835" model="account.account.template">
-        <field name="code">4835</field>
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4836" model="account.account.template">
-        <field name="code">4836</field>
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig 19% USt </field>
+    <record model="account.account.template" id="account_4825">
+        <field name="name">Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.</field>
+        <field name="code">4825</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4837" model="account.account.template">
-        <field name="code">4837</field>
-        <field name="name">Sonstige Erträge betriebsfremd und regelmäßig</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4839" model="account.account.template">
-        <field name="code">4839</field>
-        <field name="name">Sonstige Erträge unregelmßig</field>
+    <record model="account.account.template" id="account_4830">
+        <field name="name">Sonstige betriebliche Erträge</field>
+        <field name="code">4830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4840" model="account.account.template">
-        <field name="code">4840</field>
-        <field name="name">Erträge aus Kursdifferenzen</field>
+    <record model="account.account.template" id="account_4832">
+        <field name="name">Sonstige betriebliche Erträge von verbundenen Unternehmen</field>
+        <field name="code">4832</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_other_income"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4843" model="account.account.template">
-        <field name="code">4843</field>
-        <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4844" model="account.account.template">
-        <field name="code">4844</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4833">
+        <field name="name">Andere Nebenerlöse</field>
+        <field name="code">4833</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4845" model="account.account.template">
-        <field name="code">4845</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchgewinn)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4846" model="account.account.template">
-        <field name="code">4846</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4834">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig 16 % USt</field>
+        <field name="code">4834</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4848" model="account.account.template">
-        <field name="code">4848</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4849" model="account.account.template">
-        <field name="code">4849</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4835">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
+        <field name="code">4835</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4850" model="account.account.template">
-        <field name="code">4850</field>
-        <field name="name">Erlöse aus Verkauf immaterieller Vermögensgegenstände (bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4836">
+        <field name="name">Sonstige Erträge betrieblich und regelmäßig 19 % USt</field>
+        <field name="code">4836</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4851" model="account.account.template">
-        <field name="code">4851</field>
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4837">
+        <field name="name">Sonstige Erträge betriebsfremd und regelmäßig </field>
+        <field name="code">4837</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4852" model="account.account.template">
-        <field name="code">4852</field>
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4838">
+        <field name="name">Erstattete Vorsteuer anderer Länder</field>
+        <field name="code">4838</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4855" model="account.account.template">
-        <field name="code">4855</field>
-        <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4839">
+        <field name="name">Sonstige Erträge unregelmäßig </field>
+        <field name="code">4839</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4856" model="account.account.template">
-        <field name="code">4856</field>
-        <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4840">
+        <field name="name">Erträge aus Kursdifferenzen</field>
+        <field name="code">4840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4857" model="account.account.template">
-        <field name="code">4857</field>
-        <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4841">
+        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 UStG</field>
+        <field name="code">4841</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4858" model="account.account.template">
-        <field name="code">4858</field>
-        <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchgewinn)</field>
+    <record model="account.account.template" id="account_4842">
+        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 UStG</field>
+        <field name="code">4842</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4860" model="account.account.template">
-        <field name="code">4860</field>
-        <field name="name">Grundstückserträge</field>
+    <record model="account.account.template" id="account_4843">
+        <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
+        <field name="code">4843</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4865" model="account.account.template">
-        <field name="code">4865</field>
-        <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens 19% USt für § 4 Abs. 3 Satz 4 EStG</field>
+    <record model="account.account.template" id="account_4844">
+        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG</field>
+        <field name="code">4844</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4866" model="account.account.template">
-        <field name="code">4866</field>
-        <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens- umsatzsteuerfrei § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</field>
+    <record model="account.account.template" id="account_4845">
+        <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
+        <field name="code">4845</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4867" model="account.account.template">
-        <field name="code">4867</field>
-        <field name="name">Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_4847">
+        <field name="name">Erträge aus der Währungsumrechnung (nicht § 256a HGB)</field>
+        <field name="code">4847</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4869" model="account.account.template">
-        <field name="code">4869</field>
-        <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
+    <record model="account.account.template" id="account_4848">
+        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
+        <field name="code">4848</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4871" model="account.account.template">
-        <field name="code">4871</field>
-        <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
+    <record model="account.account.template" id="account_4849">
+        <field name="name">Erlöse Sachanlageverkäufe</field>
+        <field name="code">4849</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4872" model="account.account.template">
-        <field name="code">4872</field>
-        <field name="name">Realisierte Waehrungsdifferenzen</field>
+    <record model="account.account.template" id="account_4850">
+        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
+        <field name="code">4850</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4873" model="account.account.template">
-        <field name="code">4873</field>
-        <field name="name">Produkt Rechnung Preisdifferenz</field>
+    <record model="account.account.template" id="account_4851">
+        <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
+        <field name="code">4851</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4874" model="account.account.template">
-        <field name="code">4874</field>
-        <field name="name">Realisierte Waehrungsdifferenzen</field>
+    <record model="account.account.template" id="account_4852">
+        <field name="name">Erlöse Verkauf Finanzanl. z.T. steuerfrei </field>
+        <field name="code">4852</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4875" model="account.account.template">
-        <field name="code">4875</field>
-        <field name="name">Ertraege a. Waehrungsumstellung auf Euro</field>
+    <record model="account.account.template" id="account_4855">
+        <field name="name">Abgänge Sachanlagen Restbuchwert</field>
+        <field name="code">4855</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4877" model="account.account.template">
-        <field name="code">4877</field>
-        <field name="name">Bank Waehrungsverlust (Konto)</field>
+    <record model="account.account.template" id="account_4856">
+        <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
+        <field name="code">4856</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4878" model="account.account.template">
-        <field name="code">4878</field>
-        <field name="name">Waehrungsdifferenz zum Kontenausgleich</field>
+    <record model="account.account.template" id="account_4857">
+        <field name="name">Abgang Finanzanlagen Restbuchwert</field>
+        <field name="code">4857</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4879" model="account.account.template">
-        <field name="code">4879</field>
-        <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
+    <record model="account.account.template" id="account_4858">
+        <field name="name">Abgang Finanzanlagen z.T. steuerfrei Restbuchwert</field>
+        <field name="code">4858</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4881" model="account.account.template">
-        <field name="code">4881</field>
-        <field name="name">Bank Bewertungsertrag</field>
+    <record model="account.account.template" id="account_4860">
+        <field name="name">Grundstückserträge</field>
+        <field name="code">4860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4882" model="account.account.template">
-        <field name="code">4882</field>
-        <field name="name">Rundungsdifferenzen</field>
+    <record model="account.account.template" id="account_4861">
+        <field name="name">Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</field>
+        <field name="code">4861</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4883" model="account.account.template">
-        <field name="code">4883</field>
-        <field name="name">Kassendifferenzen</field>
+    <record model="account.account.template" id="account_4862">
+        <field name="name">Erlöse aus Vermietung und Verpachtung 19% USt</field>
+        <field name="code">4862</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4900" model="account.account.template">
-        <field name="code">4900</field>
+    <record model="account.account.template" id="account_4900">
         <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
+        <field name="code">4900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4901" model="account.account.template">
+    <record model="account.account.template" id="account_4901">
+        <field name="name">Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei</field>
         <field name="code">4901</field>
-        <field name="name">Erträge aus der Veräußerung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4905" model="account.account.template">
+    <record model="account.account.template" id="account_4905">
+        <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögens</field>
         <field name="code">4905</field>
-        <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4906" model="account.account.template">
+    <record model="account.account.template" id="account_4906">
+        <field name="name">Erträge aus Abgang Umlaufvermögen z.T. steuerfrei</field>
         <field name="code">4906</field>
-        <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50%steuerfrei (inlandische Kap.Ges.)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4910" model="account.account.template">
+    <record model="account.account.template" id="account_4910">
+        <field name="name">Erträge Zuschreibungen Sachanlagevermögen</field>
         <field name="code">4910</field>
-        <field name="name">Erträge aus Zuschreibungen des Sachanlagevermögens</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4911" model="account.account.template">
+    <record model="account.account.template" id="account_4911">
+        <field name="name">Erträge Zuschreibungen immat. Anlagevermögen</field>
         <field name="code">4911</field>
-        <field name="name">Erträge aus Zuschreibungen des immateriellen Anlagevermögens</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4912" model="account.account.template">
+    <record model="account.account.template" id="account_4912">
+        <field name="name">Erträge Zuschreibungen Finanzanlagevermögen</field>
         <field name="code">4912</field>
-        <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4913" model="account.account.template">
+    <record model="account.account.template" id="account_4913">
+        <field name="name">Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei</field>
         <field name="code">4913</field>
-        <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4914" model="account.account.template">
+    <record model="account.account.template" id="account_4914">
+        <field name="name">Erträge Zuschreibungen z.T. steuerfrei</field>
         <field name="code">4914</field>
-        <field name="name">Erträge aus Zuschreibungen des anderen Anlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4915" model="account.account.template">
+    <record model="account.account.template" id="account_4915">
+        <field name="name">Erträge Zuschreibungen Umlaufvermögen Gegenstände</field>
         <field name="code">4915</field>
-        <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4916" model="account.account.template">
+    <record model="account.account.template" id="account_4916">
+        <field name="name">Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei</field>
         <field name="code">4916</field>
-        <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4920" model="account.account.template">
+    <record model="account.account.template" id="account_4920">
+        <field name="name">Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen</field>
         <field name="code">4920</field>
-        <field name="name">Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4923" model="account.account.template">
+    <record model="account.account.template" id="account_4923">
+        <field name="name">Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen</field>
         <field name="code">4923</field>
-        <field name="name">Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4925" model="account.account.template">
-        <field name="code">4925</field>
+    <record model="account.account.template" id="account_4925">
         <field name="name">Erträge aus abgeschriebenen Forderungen</field>
+        <field name="code">4925</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4930" model="account.account.template">
-        <field name="code">4930</field>
-        <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
+    <record model="account.account.template" id="account_4927">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</field>
+        <field name="code">4927</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4932" model="account.account.template">
-        <field name="code">4932</field>
-        <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</field>
+    <record model="account.account.template" id="account_4928">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</field>
+        <field name="code">4928</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4933" model="account.account.template">
-        <field name="code">4933</field>
-        <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_4929">
+        <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen R 6.6 EStR</field>
+        <field name="code">4929</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4934" model="account.account.template">
+    <record model="account.account.template" id="account_4930">
+        <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
+        <field name="code">4930</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_4932">
+        <field name="name">Erträge aus der Herabsetzung von Verbindlichkeiten</field>
+        <field name="code">4932</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_4934">
+        <field name="name">Erträge aus Auflösung einer Existenzgründerrücklage</field>
         <field name="code">4934</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4935" model="account.account.template">
+    <record model="account.account.template" id="account_4935">
+        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage</field>
         <field name="code">4935</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklage)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4936" model="account.account.template">
+    <record model="account.account.template" id="account_4936">
+        <field name="name">Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung nach § 7g Abs. 2 EStG)</field>
         <field name="code">4936</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4937" model="account.account.template">
+    <record model="account.account.template" id="account_4937">
+        <field name="name">Erträge Auflösung steuerrechtlicher Sonderabschreibungen</field>
         <field name="code">4937</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4938" model="account.account.template">
+    <record model="account.account.template" id="account_4938">
+        <field name="name">Erträge Auflösung steuerliche Rücklage nach § 4g EStG</field>
         <field name="code">4938</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4939" model="account.account.template">
+    <record model="account.account.template" id="account_4939">
+        <field name="name">Erträge Auflösung steuerlichen Rücklagen § 52 Abs. 16 EStG </field>
         <field name="code">4939</field>
-        <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4940" model="account.account.template">
+    <record model="account.account.template" id="account_4940">
+        <field name="name">Verrechnete sonstige Sachbezüge</field>
         <field name="code">4940</field>
-        <field name="name">Verrechnete sonstige Sachbezüge (keine Waren)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4941" model="account.account.template">
+    <record model="account.account.template" id="account_4941">
+        <field name="name">Sachbezüge 7 % USt (Waren)</field>
         <field name="code">4941</field>
-        <field name="name">Sachbezüge 7% USt (Waren)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4944" model="account.account.template">
-        <field name="code">4944</field>
-        <field name="name">Sachbezüge 16% USt (Waren)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4945" model="account.account.template">
+    <record model="account.account.template" id="account_4945">
+        <field name="name">Sachbezüge 19 % USt (Waren) </field>
         <field name="code">4945</field>
-        <field name="name">Sachbezüge 19% USt (Waren)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_4946" model="account.account.template">
-        <field name="code">4946</field>
-        <field name="name">Verrechnete sonstige Sachbezüge </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4947" model="account.account.template">
+    <record model="account.account.template" id="account_4947">
+        <field name="name">Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt</field>
         <field name="code">4947</field>
-        <field name="name">Verrechnete sonstige Sachbezüge 19 % USt ( z.B. Kfz-Gestellung)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4948" model="account.account.template">
+    <record model="account.account.template" id="account_4948">
+        <field name="name">Verrechnete sonstige Sachbezüge 19% USt</field>
         <field name="code">4948</field>
-        <field name="name">Verrechnete sonstige Sachbezüge 16 % USt ( z.B. Kfz-Gestellung)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4949" model="account.account.template">
-        <field name="code">4949</field>
+    <record model="account.account.template" id="account_4949">
         <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
+        <field name="code">4949</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4960" model="account.account.template">
+    <record model="account.account.template" id="account_4960">
+        <field name="name">Periodenfremde Erträge</field>
         <field name="code">4960</field>
-        <field name="name">Periodenfremde Erträge (soweit nicht außerordentlich)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4970" model="account.account.template">
+    <record model="account.account.template" id="account_4970">
+        <field name="name">Versicherungsentschädigungen und Schadensersatzleistungen</field>
         <field name="code">4970</field>
-        <field name="name">Versicherungsentschädigungen</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4975" model="account.account.template">
+    <record model="account.account.template" id="account_4972">
+        <field name="name">Erstattungen Aufwendungsausgleichsgesetz</field>
+        <field name="code">4972</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_4975">
+        <field name="name">Investitionszuschüsse (steuerpflichtig )</field>
         <field name="code">4975</field>
-        <field name="name">Investitionszuschüsse (steuerpflichtig)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4980" model="account.account.template">
+    <record model="account.account.template" id="account_4980">
+        <field name="name">Investitionszulagen ( steuerfrei )</field>
         <field name="code">4980</field>
-        <field name="name">Investitionszulagen (steuerfrei)</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4981" model="account.account.template">
+    <record model="account.account.template" id="account_4981">
+        <field name="name">Steuerfreie Erträge aus Auflösung von steuerlichen Rücklagen</field>
         <field name="code">4981</field>
-        <field name="name">steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_4982" model="account.account.template">
-        <field name="code">4982</field>
+    <record model="account.account.template" id="account_4982">
         <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
+        <field name="code">4982</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5000" model="account.account.template">
-        <field name="code">5000</field>
-        <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
+    <record model="account.account.template" id="account_4987">
+        <field name="name">Erträge aus der Aktivierung unentgeltlich erworener Vermögensgegenstände</field>
+        <field name="code">4987</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5100" model="account.account.template">
-        <field name="code">5100</field>
-        <field name="name">Einkauf von Roh- Hilfs- und Betriebsstoffen</field>
+    <record model="account.account.template" id="account_4989">
+        <field name="name">Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</field>
+        <field name="code">4989</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5190" model="account.account.template">
-        <field name="code">5190</field>
-        <field name="name">Energiestoffe (Fertigung)</field>
+    <record model="account.account.template" id="account_4992">
+        <field name="name">Erträge aus Verwaltungskostenumlagen</field>
+        <field name="code">4992</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5200" model="account.account.template">
-        <field name="code">5200</field>
-        <field name="name">Wareneingang</field>
+    <record model="account.account.template" id="account_5000">
+        <field name="name">Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene Waren</field>
+        <field name="code">5000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5300" model="account.account.template">
-        <field name="code">5300</field>
-        <field name="name">Wareneingang 7 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5100">
+        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5340" model="account.account.template">
-        <field name="code">5340</field>
-        <field name="name">Wareneingang 16 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5110">
+        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">5110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5400" model="account.account.template">
-        <field name="code">5400</field>
-        <field name="name">Wareneingang 19 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5130">
+        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">5130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5401" model="account.account.template">
-        <field name="code">5401</field>
-        <field name="name">* Produkt Ausgaben</field>
+    <record model="account.account.template" id="account_5160">
+        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 7% VSt und 7% USt</field>
+        <field name="code">5160</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5402" model="account.account.template">
-        <field name="code">5402</field>
-        <field name="name">* Produkt Vertriebsausgaben</field>
+    <record model="account.account.template" id="account_5162">
+        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 19% VSt und 19% USt</field>
+        <field name="code">5162</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5403" model="account.account.template">
-        <field name="code">5403</field>
-        <field name="name">* Konto Kasse Aufwand</field>
+    <record model="account.account.template" id="account_5189">
+        <field name="name">Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer Dreiecksgeschäft</field>
+        <field name="code">5189</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5420" model="account.account.template">
-        <field name="code">5420</field>
-        <field name="name">Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5190">
+        <field name="name">Energiestoffe ( Fertigung )</field>
+        <field name="code">5190</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5425" model="account.account.template">
-        <field name="code">5425</field>
-        <field name="name">Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5191">
+        <field name="name">Energiestoffe (Fertigung) 7% Vorsteuer</field>
+        <field name="code">5191</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5430" model="account.account.template">
-        <field name="code">5430</field>
-        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5192">
+        <field name="name">Energiestoffe (Fertigung) 19% Vorsteuer</field>
+        <field name="code">5192</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5433" model="account.account.template">
-        <field name="code">5433</field>
-        <field name="name">Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5200">
+        <field name="name">Wareneingang</field>
+        <field name="code">5200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5435" model="account.account.template">
-        <field name="code">5435</field>
-        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5300">
+        <field name="name">Wareneingang 7 % Vorsteuer </field>
+        <field name="code">5300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5436" model="account.account.template">
-        <field name="code">5436</field>
-        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5349">
+        <field name="name">Wareneingang ohne Vorsteuerabzug</field>
+        <field name="code">5349</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5440" model="account.account.template">
-        <field name="code">5440</field>
-        <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5400">
+        <field name="name">Wareneingang 19 % Vorsteuer </field>
+        <field name="code">5400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5441" model="account.account.template">
-        <field name="code">5441</field>
-        <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5420">
+        <field name="name">EG-Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">5420</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5500" model="account.account.template">
-        <field name="code">5500</field>
-        <field name="name">Wareneingang 5 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5425">
+        <field name="name">EG-Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">5425</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5505" model="account.account.template">
-        <field name="code">5505</field>
-        <field name="name">Wareneingang 5-5 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5430">
+        <field name="code">5430</field>
+        <field name="reconcile" eval="False"/>
+        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5530" model="account.account.template">
-        <field name="code">5530</field>
-        <field name="name">Wareneingang 9 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5435">
+        <field name="code">5435</field>
+        <field name="reconcile" eval="False"/>
+        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5540" model="account.account.template">
-        <field name="code">5540</field>
-        <field name="name">Wareneingang 10-7 % Vorsteuer</field>
+    <record model="account.account.template" id="account_5440">
+        <field name="name">EG-Erwerb Neufahrz. o. UStID 19 % VSt und 19 % USt</field>
+        <field name="code">5440</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5550" model="account.account.template">
-        <field name="code">5550</field>
-        <field name="name">Steuerfreier innergemeinschaftlicher Erwerb</field>
+    <record model="account.account.template" id="account_5553">
+        <field name="name">Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft</field>
+        <field name="code">5553</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5559" model="account.account.template">
-        <field name="code">5559</field>
+    <record model="account.account.template" id="account_5559">
         <field name="name">Steuerfreie Einfuhren</field>
+        <field name="code">5559</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5560" model="account.account.template">
-        <field name="code">5560</field>
-        <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5600">
+        <field name="name">Nicht abziehbare Vorsteuer</field>
+        <field name="code">5600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5565" model="account.account.template">
-        <field name="code">5565</field>
-        <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5610">
+        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+        <field name="code">5610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5566" model="account.account.template">
-        <field name="code">5566</field>
-        <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5660">
+        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+        <field name="code">5660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5600" model="account.account.template">
-        <field name="code">5600</field>
-        <field name="name">Nicht abziehbare Vorsteuer </field>
+    <record model="account.account.template" id="account_5700">
+        <field name="name">Nachlässe </field>
+        <field name="code">5700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5610" model="account.account.template">
-        <field name="code">5610</field>
-        <field name="name">Nicht abziehbare Vorsteuer 7%</field>
+    <record model="account.account.template" id="account_5701">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5701</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5650" model="account.account.template">
-        <field name="code">5650</field>
-        <field name="name">Nicht abziehbare Vorsteuer 16%</field>
+    <record model="account.account.template" id="account_5710">
+        <field name="name">Nachlässe 7 % Vorsteuer </field>
+        <field name="code">5710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5660" model="account.account.template">
-        <field name="code">5660</field>
-        <field name="name">Nicht abziehbare Vorsteuer 19%</field>
+    <record model="account.account.template" id="account_5714">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer </field>
+        <field name="code">5714</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5700" model="account.account.template">
-        <field name="code">5700</field>
-        <field name="name">Nachlässe</field>
+    <record model="account.account.template" id="account_5715">
+        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer </field>
+        <field name="code">5715</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5710" model="account.account.template">
-        <field name="code">5710</field>
-        <field name="name">Nachlässe 7 % Vorsteuer </field>
+    <record model="account.account.template" id="account_5717">
+        <field name="name">Nachlässe aus Einkauf RHB,  EG-Erwerb 7% VSt. und 7% USt.</field>
+        <field name="code">5717</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5720" model="account.account.template">
-        <field name="code">5720</field>
+    <record model="account.account.template" id="account_5718">
+        <field name="name">Nachlässe aus Einkauf RHB, EG-Erwerb 19 % VSt. und 19 % USt.</field>
+        <field name="code">5718</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+    </record>
+
+    <record model="account.account.template" id="account_5720">
         <field name="name">Nachlässe 19 % Vorsteuer </field>
+        <field name="code">5720</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5722" model="account.account.template">
-        <field name="code">5722</field>
+    <record model="account.account.template" id="account_5722">
         <field name="name">Nachlässe 16 % Vorsteuer </field>
+        <field name="code">5722</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5723" model="account.account.template">
-        <field name="code">5723</field>
+    <record model="account.account.template" id="account_5723">
         <field name="name">Nachlässe 15 % Vorsteuer </field>
+        <field name="code">5723</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5724" model="account.account.template">
+    <record model="account.account.template" id="account_5724">
+        <field name="name">Nachlässe aus EG-Erwerb 7 % VSt. und 7 % USt.</field>
         <field name="code">5724</field>
-        <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5725" model="account.account.template">
+    <record model="account.account.template" id="account_5725">
+        <field name="name">Nachlässe aus EG-Erwerb 19 % VSt. und 19 % USt.</field>
         <field name="code">5725</field>
-        <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5726" model="account.account.template">
+    <record model="account.account.template" id="account_5726">
+        <field name="name">Nachlässe aus EG-Erwerb 16 % VSt. und 16 % USt.</field>
         <field name="code">5726</field>
-        <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5727" model="account.account.template">
+    <record model="account.account.template" id="account_5727">
+        <field name="name">Nachlässe aus EG-Erwerb 15 % VSt. und 15 % USt.</field>
         <field name="code">5727</field>
-        <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5730" model="account.account.template">
-        <field name="code">5730</field>
+    <record model="account.account.template" id="account_5730">
         <field name="name">Erhaltene Skonti </field>
+        <field name="code">5730</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5731" model="account.account.template">
+    <record model="account.account.template" id="account_5731">
+        <field name="name">Erhaltene Skonti 7 % Vorsteuer </field>
         <field name="code">5731</field>
-        <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5735" model="account.account.template">
-        <field name="code">5735</field>
-        <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5736" model="account.account.template">
-        <field name="code">5736</field>
-        <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
+    <record model="account.account.template" id="account_5733">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5733</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5745" model="account.account.template">
-        <field name="code">5745</field>
-        <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5746" model="account.account.template">
-        <field name="code">5746</field>
-        <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5734">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">5734</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5748" model="account.account.template">
-        <field name="code">5748</field>
-        <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5749" model="account.account.template">
-        <field name="code">5749</field>
-        <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5735">
+        <field name="name">Erhaltene Skonti 16 % Vorsteuer </field>
+        <field name="code">5735</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5750" model="account.account.template">
-        <field name="code">5750</field>
-        <field name="name">Erhaltene Boni 7% Vorsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5760" model="account.account.template">
-        <field name="code">5760</field>
-        <field name="name">Erhaltene Boni 19% Vorsteuer</field>
+    <record model="account.account.template" id="account_5736">
+        <field name="name">Erhaltene Skonti 19 % Vorsteuer </field>
+        <field name="code">5736</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5764" model="account.account.template">
-        <field name="code">5764</field>
-        <field name="name">Erhaltene Boni 16% Vorsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5769" model="account.account.template">
-        <field name="code">5769</field>
-        <field name="name">Erhaltene Boni </field>
+    <record model="account.account.template" id="account_5738">
+        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">5738</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5770" model="account.account.template">
-        <field name="code">5770</field>
-        <field name="name">Erhaltene Rabatte</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5780" model="account.account.template">
-        <field name="code">5780</field>
-        <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
+    <record model="account.account.template" id="account_5741">
+        <field name="name">Erhaltene Skonti Einkäufe RHB aus EG-Erwerb 19 % VSt. und 19 % USt.</field>
+        <field name="code">5741</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5790" model="account.account.template">
-        <field name="code">5790</field>
-        <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5794" model="account.account.template">
-        <field name="code">5794</field>
-        <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
+    <record model="account.account.template" id="account_5743">
+        <field name="name">Erhaltene Skonti Einkäufe RHB aus EG-Erwerb 7% VSt. und 7% USt.</field>
+        <field name="code">5743</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5800" model="account.account.template">
-        <field name="code">5800</field>
-        <field name="name">Bezugsnebenkosten</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5820" model="account.account.template">
-        <field name="code">5820</field>
-        <field name="name">Leergut</field>
+    <record model="account.account.template" id="account_5744">
+        <field name="name">Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb</field>
+        <field name="code">5744</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5840" model="account.account.template">
-        <field name="code">5840</field>
-        <field name="name">Zölle und Einfuhrabgaben</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5860" model="account.account.template">
-        <field name="code">5860</field>
-        <field name="name">Verrechnete Stoffkosten (Gegenkonto 5000-99)</field>
+    <record model="account.account.template" id="account_5750">
+        <field name="name">Erhaltene Boni 7 % Vorsteuer </field>
+        <field name="code">5750</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5880" model="account.account.template">
-        <field name="code">5880</field>
-        <field name="name">Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe/Waren</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5900" model="account.account.template">
-        <field name="code">5900</field>
-        <field name="name">Fremdleistungen</field>
+    <record model="account.account.template" id="account_5753">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5753</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5910" model="account.account.template">
-        <field name="code">5910</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5915" model="account.account.template">
-        <field name="code">5915</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5754">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">5754</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5920" model="account.account.template">
-        <field name="code">5920</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5922" model="account.account.template">
-        <field name="code">5922</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5755">
+        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">5755</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5925" model="account.account.template">
-        <field name="code">5925</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5927" model="account.account.template">
-        <field name="code">5927</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5760">
+        <field name="name">Erhaltene Boni 19 % Vorsteuer </field>
+        <field name="code">5760</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5930" model="account.account.template">
-        <field name="code">5930</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5935" model="account.account.template">
-        <field name="code">5935</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5764">
+        <field name="name">Erhaltene Boni 16 % Vorsteuer </field>
+        <field name="code">5764</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5940" model="account.account.template">
-        <field name="code">5940</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5942" model="account.account.template">
-        <field name="code">5942</field>
-        <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5770">
+        <field name="name">Erhaltene Rabatte </field>
+        <field name="code">5770</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5945" model="account.account.template">
-        <field name="code">5945</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5947" model="account.account.template">
-        <field name="code">5947</field>
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5780">
+        <field name="name">Erhaltene Rabatte 7 % Vorsteuer </field>
+        <field name="code">5780</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5950" model="account.account.template">
-        <field name="code">5950</field>
-        <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5951" model="account.account.template">
-        <field name="code">5951</field>
-        <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5783">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5783</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_5952" model="account.account.template">
-        <field name="code">5952</field>
-        <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_5953" model="account.account.template">
-        <field name="code">5953</field>
-        <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</field>
+    <record model="account.account.template" id="account_5784">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
+        <field name="code">5784</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6000" model="account.account.template">
-        <field name="code">6000</field>
-        <field name="name">Löhne und Gehälter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6010" model="account.account.template">
-        <field name="code">6010</field>
-        <field name="name">Löhne </field>
+    <record model="account.account.template" id="account_5785">
+        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
+        <field name="code">5785</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6020" model="account.account.template">
-        <field name="code">6020</field>
-        <field name="name">Gehälter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6024" model="account.account.template">
-        <field name="code">6024</field>
-        <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter</field>
+    <record model="account.account.template" id="account_5790">
+        <field name="name">Erhaltene Rabatte 19 % Vorsteuer </field>
+        <field name="code">5790</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6026" model="account.account.template">
-        <field name="code">6026</field>
-        <field name="name">Tantiemen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6027" model="account.account.template">
-        <field name="code">6027</field>
-        <field name="name">Geschäftsführergehälter </field>
+    <record model="account.account.template" id="account_5792">
+        <field name="name">Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe Dreiecksgeschäft</field>
+        <field name="code">5792</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6028" model="account.account.template">
-        <field name="code">6028</field>
-        <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6030" model="account.account.template">
-        <field name="code">6030</field>
-        <field name="name">Aushilfslöhne</field>
+    <record model="account.account.template" id="account_5793">
+        <field name="name">Erhaltene Skonti aus Erwerb Waren Dreiecksgeschäft</field>
+        <field name="code">5793</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6040" model="account.account.template">
-        <field name="code">6040</field>
-        <field name="name">Pauschale Steuer für Aushilfen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6045" model="account.account.template">
-        <field name="code">6045</field>
-        <field name="name">Bedienungsgelder</field>
+    <record model="account.account.template" id="account_5794">
+        <field name="name">Erhaltene Rabatte 16 % Vorsteuer </field>
+        <field name="code">5794</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_6050" model="account.account.template">
-        <field name="code">6050</field>
-        <field name="name">Ehegattengehalt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6060" model="account.account.template">
-        <field name="code">6060</field>
-        <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerpflichtig</field>
+    <record model="account.account.template" id="account_5800">
+        <field name="name">Bezugsnebenkosten</field>
+        <field name="code">5800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6069" model="account.account.template">
-        <field name="code">6069</field>
-        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrkosten Zuschüsse)</field>
+    <record model="account.account.template" id="account_5820">
+        <field name="name">Leergut</field>
+        <field name="code">5820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6070" model="account.account.template">
-        <field name="code">6070</field>
-        <field name="name">Krankengeldzuschüsse</field>
+    <record model="account.account.template" id="account_5840">
+        <field name="name">Zölle und Einfuhrabgaben</field>
+        <field name="code">5840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6075" model="account.account.template">
-        <field name="code">6075</field>
-        <field name="name">Zuschüsse der Agenturen für Arbeit (Haben)</field>
+    <record model="account.account.template" id="account_5880">
+        <field name="name">Bestandsveränd. - Roh-, Hilfsstoffe, Waren</field>
+        <field name="code">5880</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6080" model="account.account.template">
-        <field name="code">6080</field>
-        <field name="name">Vermögenswirksame Leistungen</field>
+    <record model="account.account.template" id="account_5881">
+        <field name="name">Bestandsveränderungen Waren</field>
+        <field name="code">5881</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6090" model="account.account.template">
-        <field name="code">6090</field>
-        <field name="name">Fahrkostenerstattung Wohnung/Arbeitsstätte</field>
+    <record model="account.account.template" id="account_5885">
+        <field name="name">Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</field>
+        <field name="code">5885</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6110" model="account.account.template">
-        <field name="code">6110</field>
-        <field name="name">Gesetzliche soziale Aufwendungen</field>
+    <record model="account.account.template" id="account_5900">
+        <field name="name">Fremdleistungen</field>
+        <field name="code">5900</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6118" model="account.account.template">
-        <field name="code">6118</field>
-        <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG</field>
+    <record model="account.account.template" id="account_5906">
+        <field name="name">Fremdleistungen 19% Vorsteuer</field>
+        <field name="code">5906</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6120" model="account.account.template">
-        <field name="code">6120</field>
-        <field name="name">Beiträge zur Berufsgenossenschaft</field>
+    <record model="account.account.template" id="account_5908">
+        <field name="name">Fremdleistungen 7% Vorsteuer</field>
+        <field name="code">5908</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6130" model="account.account.template">
-        <field name="code">6130</field>
-        <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerfrei</field>
+    <record model="account.account.template" id="account_5909">
+        <field name="name">Fremdleistungen ohne Vorsteuer</field>
+        <field name="code">5909</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6140" model="account.account.template">
-        <field name="code">6140</field>
-        <field name="name">Aufwendungen für Altersversorgung</field>
+    <record model="account.account.template" id="account_5910">
+        <field name="name">Bauleistungen § 13b 7 % Vorsteuer und 7 % Umsatzsteuer</field>
+        <field name="code">5910</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6147" model="account.account.template">
-        <field name="code">6147</field>
-        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen)</field>
+    <record model="account.account.template" id="account_5913">
+        <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 7 % USt</field>
+        <field name="code">5913</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6148" model="account.account.template">
-        <field name="code">6148</field>
-        <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
+    <record model="account.account.template" id="account_5915">
+        <field name="name">Leistungen eines im  Ausland ansässigen Unternehmens 7 % VSt u. USt</field>
+        <field name="code">5915</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6150" model="account.account.template">
-        <field name="code">6150</field>
-        <field name="name">Versorgungskassen</field>
+    <record model="account.account.template" id="account_5920">
+        <field name="name">Bauleistungen§ 13b 19 % Vorsteuer und 19 % Umsatzsteuer</field>
+        <field name="code">5920</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6160" model="account.account.template">
-        <field name="code">6160</field>
-        <field name="name">Aufwendungen für Unterstützung</field>
+    <record model="account.account.template" id="account_5923">
+        <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 19 % USt</field>
+        <field name="code">5923</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6170" model="account.account.template">
-        <field name="code">6170</field>
-        <field name="name">Sonstige soziale Abgaben</field>
+    <record model="account.account.template" id="account_5925">
+        <field name="name">Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 19 % USt</field>
+        <field name="code">5925</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6200" model="account.account.template">
-        <field name="code">6200</field>
-        <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände</field>
+    <record model="account.account.template" id="account_5950">
+        <field name="name">Erhaltene Skonti aus Leistungen, §13b</field>
+        <field name="code">5950</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6205" model="account.account.template">
-        <field name="code">6205</field>
-        <field name="name">Abschreibungen auf den Geschäfts- oder Firmenwert</field>
+    <record model="account.account.template" id="account_5951">
+        <field name="name">Erhaltene Skonti aus s.  Leistungen § 13b, 19 % VorSt und 19 % USt</field>
+        <field name="code">5951</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6210" model="account.account.template">
-        <field name="code">6210</field>
-        <field name="name">Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</field>
+    <record model="account.account.template" id="account_6000">
+        <field name="name">Löhne und Gehälter</field>
+        <field name="code">6000</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6220" model="account.account.template">
-        <field name="code">6220</field>
-        <field name="name">Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)</field>
+    <record model="account.account.template" id="account_6010">
+        <field name="name">Löhne</field>
+        <field name="code">6010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6221" model="account.account.template">
-        <field name="code">6221</field>
-        <field name="name">Abschreibungen auf Gebäude</field>
+    <record model="account.account.template" id="account_6020">
+        <field name="name">Gehälter</field>
+        <field name="code">6020</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6222" model="account.account.template">
-        <field name="code">6222</field>
-        <field name="name">Abschreibungen auf Kfz</field>
+    <record model="account.account.template" id="account_6024">
+        <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter </field>
+        <field name="code">6024</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6223" model="account.account.template">
-        <field name="code">6223</field>
-        <field name="name">Abschreibungen auf Gebäudeteil des häuslischen Arbeitszimmers</field>
+    <record model="account.account.template" id="account_6026">
+        <field name="name">Tantiemen Gesellschafter-Geschäftsführer</field>
+        <field name="code">6026</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6230" model="account.account.template">
-        <field name="code">6230</field>
-        <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
+    <record model="account.account.template" id="account_6027">
+        <field name="name">Geschäftsführergehälter</field>
+        <field name="code">6027</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6231" model="account.account.template">
-        <field name="code">6231</field>
-        <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</field>
+    <record model="account.account.template" id="account_6028">
+        <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">6028</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6232" model="account.account.template">
-        <field name="code">6232</field>
-        <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz</field>
+    <record model="account.account.template" id="account_6029">
+        <field name="name">Tantiemen Arbeitnehmer</field>
+        <field name="code">6029</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6233" model="account.account.template">
-        <field name="code">6233</field>
-        <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</field>
+    <record model="account.account.template" id="account_6030">
+        <field name="name">Aushilfslöhne</field>
+        <field name="code">6030</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6240" model="account.account.template">
-        <field name="code">6240</field>
-        <field name="name">Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften </field>
+    <record model="account.account.template" id="account_6035">
+        <field name="name">Löhne für Minijobs</field>
+        <field name="code">6035</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6241" model="account.account.template">
-        <field name="code">6241</field>
-        <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (ohne Kfz)</field>
+    <record model="account.account.template" id="account_6036">
+        <field name="name">Pauschale Steuern für Minijobber</field>
+        <field name="code">6036</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6242" model="account.account.template">
-        <field name="code">6242</field>
-        <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (für Kfz)</field>
+    <record model="account.account.template" id="account_6037">
+        <field name="name">Pauschale Steuern für Gesellschafter-Geschäftsführer</field>
+        <field name="code">6037</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6250" model="account.account.template">
-        <field name="code">6250</field>
-        <field name="name">Kaufleasing</field>
+    <record model="account.account.template" id="account_6038">
+        <field name="name">Pauschale Steuern für angestallte Mitunternehmer § 15 EStG</field>
+        <field name="code">6038</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6260" model="account.account.template">
-        <field name="code">6260</field>
-        <field name="name">Sofortabschreibungen geringwertiger Wirtschaftsgüter</field>
+    <record model="account.account.template" id="account_6039">
+        <field name="name">Pauschale Steuern für Arbeitnehmer</field>
+        <field name="code">6039</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6262" model="account.account.template">
-        <field name="code">6262</field>
-        <field name="name">Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
+    <record model="account.account.template" id="account_6040">
+        <field name="name">Pauschale Steuer für Aushilfen</field>
+        <field name="code">6040</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6266" model="account.account.template">
-        <field name="code">6266</field>
-        <field name="name">Außerplanmaßige Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
+    <record model="account.account.template" id="account_6045">
+        <field name="name">Bedienungsgelder</field>
+        <field name="code">6045</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6268" model="account.account.template">
-        <field name="code">6268</field>
-        <field name="name">Abschreibungen auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+    <record model="account.account.template" id="account_6050">
+        <field name="name">Ehegattengehalt</field>
+        <field name="code">6050</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6269" model="account.account.template">
-        <field name="code">6269</field>
-        <field name="name">Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</field>
+    <record model="account.account.template" id="account_6060">
+        <field name="name">Freiwillige soziale Aufwend., lohnsteuerpfl.</field>
+        <field name="code">6060</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6270" model="account.account.template">
-        <field name="code">6270</field>
-        <field name="name">Abschreibungen auf Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6066">
+        <field name="name">Freiwillige Zuwendungen an Minijobber</field>
+        <field name="code">6066</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6272" model="account.account.template">
-        <field name="code">6272</field>
-        <field name="name">Abschreibungen auf Umlaufvermögen- steuerrechtlich bedingt (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6067">
+        <field name="name">Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</field>
+        <field name="code">6067</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6275" model="account.account.template">
-        <field name="code">6275</field>
-        <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6068">
+        <field name="name">Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">6068</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6280" model="account.account.template">
-        <field name="code">6280</field>
-        <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6069">
+        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) </field>
+        <field name="code">6069</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6281" model="account.account.template">
-        <field name="code">6281</field>
-        <field name="name">Forderungsverluste 7% USt (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6070">
+        <field name="name">Krankengeldzuschüsse</field>
+        <field name="code">6070</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6285" model="account.account.template">
-        <field name="code">6285</field>
-        <field name="name">Forderungsverluste 16% USt (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6071">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Minijobber</field>
+        <field name="code">6071</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6286" model="account.account.template">
-        <field name="code">6286</field>
-        <field name="name">Forderungsverluste 19% USt (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6072">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Arbeitnehmer</field>
+        <field name="code">6072</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6287" model="account.account.template">
-        <field name="code">6287</field>
-        <field name="name">Forderungsverluste 15% USt (soweit unüblich hoch)</field>
+    <record model="account.account.template" id="account_6073">
+        <field name="name">Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</field>
+        <field name="code">6073</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6300" model="account.account.template">
-        <field name="code">6300</field>
-        <field name="name">Sonstige betriebliche Aufwendungen</field>
+    <record model="account.account.template" id="account_6074">
+        <field name="name">Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG</field>
+        <field name="code">6074</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6303" model="account.account.template">
-        <field name="code">6303</field>
-        <field name="name">Fremdleistungen / Fremdarbeiten</field>
+    <record model="account.account.template" id="account_6075">
+        <field name="name">Zuschüsse der Agenturen für Arbeit (Haben) </field>
+        <field name="code">6075</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6304" model="account.account.template">
-        <field name="code">6304</field>
-        <field name="name">Sonstige Aufwendungen betrieblich und Regelmäßig</field>
+    <record model="account.account.template" id="account_6076">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen</field>
+        <field name="code">6076</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6305" model="account.account.template">
-        <field name="code">6305</field>
-        <field name="name">Raumkosten</field>
+    <record model="account.account.template" id="account_6077">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Geschäftsführer</field>
+        <field name="code">6077</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6310" model="account.account.template">
-        <field name="code">6310</field>
-        <field name="name">Mietekosten</field>
+    <record model="account.account.template" id="account_6079">
+        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</field>
+        <field name="code">6079</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6313" model="account.account.template">
-        <field name="code">6313</field>
-        <field name="name">Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG</field>
+    <record model="account.account.template" id="account_6080">
+        <field name="name">Vermögenswirksame Leistungen</field>
+        <field name="code">6080</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6314" model="account.account.template">
-        <field name="code">6314</field>
-        <field name="name">Vergütungen an Mitunternehmer für die mietweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
+    <record model="account.account.template" id="account_6090">
+        <field name="name">Fahrtkostenerstattung Wohn./Arbeitsstätte</field>
+        <field name="code">6090</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6315" model="account.account.template">
-        <field name="code">6315</field>
-        <field name="name">Pacht</field>
+    <record model="account.account.template" id="account_6100">
+        <field name="name">Soziale Abgaben, Altersversorgung</field>
+        <field name="code">6100</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6318" model="account.account.template">
-        <field name="code">6318</field>
-        <field name="name">Gewerbesteuerlich zu berücksichtigende Pacht § 8 GewStG</field>
+    <record model="account.account.template" id="account_6110">
+        <field name="name">Gesetzliche soziale Aufwendungen</field>
+        <field name="code">6110</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6319" model="account.account.template">
-        <field name="code">6319</field>
-        <field name="name">Vergütungen an Mitunternehmer für die Pachtweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
+    <record model="account.account.template" id="account_6118">
+        <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG </field>
+        <field name="code">6118</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6320" model="account.account.template">
-        <field name="code">6320</field>
-        <field name="name">Heizung</field>
+    <record model="account.account.template" id="account_6120">
+        <field name="name">Beiträge zur Berufsgenossenschaft</field>
+        <field name="code">6120</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6325" model="account.account.template">
-        <field name="code">6325</field>
-        <field name="name">Gas- Strom- Wasser</field>
+    <record model="account.account.template" id="account_6130">
+        <field name="name">Freiwillige soziale Aufwend., lohnsteuerfrei</field>
+        <field name="code">6130</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6330" model="account.account.template">
-        <field name="code">6330</field>
-        <field name="name">Reinigung</field>
+    <record model="account.account.template" id="account_6140">
+        <field name="name">Aufwendungen für Altersversorgung</field>
+        <field name="code">6140</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6335" model="account.account.template">
-        <field name="code">6335</field>
-        <field name="name">Instandhaltung betrieblicher Räume</field>
+    <record model="account.account.template" id="account_6147">
+        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) </field>
+        <field name="code">6147</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6340" model="account.account.template">
-        <field name="code">6340</field>
-        <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
+    <record model="account.account.template" id="account_6148">
+        <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
+        <field name="code">6148</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6345" model="account.account.template">
-        <field name="code">6345</field>
-        <field name="name">Sonstige Raumkosten</field>
+    <record model="account.account.template" id="account_6149">
+        <field name="name">Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</field>
+        <field name="code">6149</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6348" model="account.account.template">
-        <field name="code">6348</field>
-        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6150">
+        <field name="name">Versorgungskassen </field>
+        <field name="code">6150</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6349" model="account.account.template">
-        <field name="code">6349</field>
-        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6160">
+        <field name="name">Aufwendungen für Unterstützung</field>
+        <field name="code">6160</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6350" model="account.account.template">
-        <field name="code">6350</field>
-        <field name="name">Grundstückaufwendungen- betrieblich</field>
+    <record model="account.account.template" id="account_6170">
+        <field name="name">Sonstige soziale Abgaben</field>
+        <field name="code">6170</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6352" model="account.account.template">
-        <field name="code">6352</field>
-        <field name="name">Grundstückaufwendungen- sonstige neutrale</field>
+    <record model="account.account.template" id="account_6171">
+        <field name="name">Soziale Abgaben für Minijobber</field>
+        <field name="code">6171</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6390" model="account.account.template">
-        <field name="code">6390</field>
-        <field name="name">Zuwendungen- Spenden- steuerlich nicht abziehbar</field>
+    <record model="account.account.template" id="account_6200">
+        <field name="name">Abschreibung auf immaterielle Vermögensgegenstände</field>
+        <field name="code">6200</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6391" model="account.account.template">
-        <field name="code">6391</field>
-        <field name="name">Zuwendungen- Spenden für wissenschaftliche und kulturelle Zwecke</field>
+    <record model="account.account.template" id="account_6201">
+        <field name="name">Abschreibung auf selbst geschaffene immaterielle Vermögensgegenstände</field>
+        <field name="code">6201</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6392" model="account.account.template">
-        <field name="code">6392</field>
-        <field name="name">Zuwendungen- Spenden für mildtätige Zwecke</field>
+    <record model="account.account.template" id="account_6205">
+        <field name="name">Abschreibung auf den Geschäfts- oder Firmenwert</field>
+        <field name="code">6205</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6393" model="account.account.template">
-        <field name="code">6393</field>
-        <field name="name">Zuwendungen- Spenden für kirchliche- religiöse und gemeinnützige Zwecke</field>
+    <record model="account.account.template" id="account_6209">
+        <field name="name">Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</field>
+        <field name="code">6209</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6394" model="account.account.template">
-        <field name="code">6394</field>
-        <field name="name">Zuwendungen- Spenden an politische Parteien</field>
+    <record model="account.account.template" id="account_6210">
+        <field name="name">Außerplanmäßige Abschreibung auf immaterielle Vermögensgegenstände</field>
+        <field name="code">6210</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6395" model="account.account.template">
-        <field name="code">6395</field>
-        <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO</field>
+    <record model="account.account.template" id="account_6211">
+        <field name="name">Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.</field>
+        <field name="code">6211</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6396" model="account.account.template">
-        <field name="code">6396</field>
-        <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO</field>
+    <record model="account.account.template" id="account_6220">
+        <field name="name">Abschreibungen auf Sachanlagen</field>
+        <field name="code">6220</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6397" model="account.account.template">
-        <field name="code">6397</field>
-        <field name="name">Zuwendungen- Spenden an Stiftungen für Kirchliche- religiöse und gemeinnützige Zwecke</field>
+    <record model="account.account.template" id="account_6221">
+        <field name="name">Abschreibungen auf Gebäude</field>
+        <field name="code">6221</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6398" model="account.account.template">
-        <field name="code">6398</field>
-        <field name="name">Zuwendungen- Spenden an Stiftungen für wissenschaftliche- mitdtätige- kulturelle Zwecke</field>
+    <record model="account.account.template" id="account_6222">
+        <field name="name">Abschreibungen auf Kfz</field>
+        <field name="code">6222</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6400" model="account.account.template">
-        <field name="code">6400</field>
-        <field name="name">Versicherungen</field>
+    <record model="account.account.template" id="account_6223">
+        <field name="name">Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers</field>
+        <field name="code">6223</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6405" model="account.account.template">
-        <field name="code">6405</field>
-        <field name="name">Versicherungen für Gebäude</field>
+    <record model="account.account.template" id="account_6230">
+        <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
+        <field name="code">6230</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6410" model="account.account.template">
-        <field name="code">6410</field>
-        <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen</field>
+    <record model="account.account.template" id="account_6231">
+        <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
+        <field name="code">6231</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6420" model="account.account.template">
-        <field name="code">6420</field>
-        <field name="name">Beiträge </field>
+    <record model="account.account.template" id="account_6232">
+        <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
+        <field name="code">6232</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6430" model="account.account.template">
-        <field name="code">6430</field>
-        <field name="name">Sonstige Abgaben</field>
+    <record model="account.account.template" id="account_6233">
+        <field name="name">Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter</field>
+        <field name="code">6233</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6436" model="account.account.template">
-        <field name="code">6436</field>
-        <field name="name">Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
+    <record model="account.account.template" id="account_6240">
+        <field name="name">Abschreibung Sachanlagen steuerliche Sondervorschriften</field>
+        <field name="code">6240</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6437" model="account.account.template">
-        <field name="code">6437</field>
-        <field name="name">steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
+    <record model="account.account.template" id="account_6241">
+        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)</field>
+        <field name="code">6241</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6440" model="account.account.template">
-        <field name="code">6440</field>
-        <field name="name">Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</field>
+    <record model="account.account.template" id="account_6242">
+        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)</field>
+        <field name="code">6242</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6450" model="account.account.template">
-        <field name="code">6450</field>
-        <field name="name">Reparaturen und Instandhaltung von Bauten</field>
+    <record model="account.account.template" id="account_6243">
+        <field name="name">Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 EStG (ohne Kfz)</field>
+        <field name="code">6243</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6460" model="account.account.template">
-        <field name="code">6460</field>
-        <field name="name">Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</field>
+    <record model="account.account.template" id="account_6244">
+        <field name="name">Kürzung der An.- oder Herstellungskost. gemäß  § 7g Abs. 2 EStG n.F. (für Kfz)</field>
+        <field name="code">6244</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6470" model="account.account.template">
-        <field name="code">6470</field>
-        <field name="name">Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</field>
+    <record model="account.account.template" id="account_6250">
+        <field name="name">Kaufleasing</field>
+        <field name="code">6250</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6485" model="account.account.template">
-        <field name="code">6485</field>
-        <field name="name">Reparaturen und Instandhaltung von anderen Anlagen</field>
+    <record model="account.account.template" id="account_6260">
+        <field name="name">Sofortabschreibung GWG</field>
+        <field name="code">6260</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6490" model="account.account.template">
-        <field name="code">6490</field>
-        <field name="name">Sonstige Reparaturen und Instandhaltung </field>
+    <record model="account.account.template" id="account_6262">
+        <field name="name">Abschreibungen auf aktivierte GWG</field>
+        <field name="code">6262</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6495" model="account.account.template">
-        <field name="code">6495</field>
-        <field name="name">Wartungskosten für Hard- und Software</field>
+    <record model="account.account.template" id="account_6264">
+        <field name="name">Abschreibung Sammelposten GWG</field>
+        <field name="code">6264</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6498" model="account.account.template">
-        <field name="code">6498</field>
-        <field name="name">Mietleasing</field>
+    <record model="account.account.template" id="account_6266">
+        <field name="name">Außerplanmäßige Abschreibungen auf aktivierte GWG</field>
+        <field name="code">6266</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6499" model="account.account.template">
-        <field name="code">6499</field>
-        <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
+    <record model="account.account.template" id="account_6268">
+        <field name="name">Abschreibungen. Ingangsetzung / Erweiterung</field>
+        <field name="code">6268</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6500" model="account.account.template">
-        <field name="code">6500</field>
-        <field name="name">Fahrzeugkosten</field>
+    <record model="account.account.template" id="account_6270">
+        <field name="name">Abschreibung- sonstige Vermögensgegenstände UV</field>
+        <field name="code">6270</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6520" model="account.account.template">
-        <field name="code">6520</field>
-        <field name="name">Kfz-Versicherungen</field>
+    <record model="account.account.template" id="account_6272">
+        <field name="name">Abschreibungen auf UV, steuerrechtl. bedingt </field>
+        <field name="code">6272</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6530" model="account.account.template">
-        <field name="code">6530</field>
-        <field name="name">Laufende Kfz-Betriebskosten</field>
+    <record model="account.account.template" id="account_6278">
+        <field name="name">Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren</field>
+        <field name="code">6278</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6540" model="account.account.template">
-        <field name="code">6540</field>
-        <field name="name">kfz-Reparaturen</field>
+    <record model="account.account.template" id="account_6279">
+        <field name="name">Abschreibungen auf fertige und unfertige Erzeugnisse</field>
+        <field name="code">6279</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6550" model="account.account.template">
-        <field name="code">6550</field>
-        <field name="name">Garagenmiete</field>
+    <record model="account.account.template" id="account_6280">
+        <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
+        <field name="code">6280</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6560" model="account.account.template">
-        <field name="code">6560</field>
-        <field name="name">Leasingfahrzeugkosten</field>
+    <record model="account.account.template" id="account_6281">
+        <field name="name">Forderungsverluste 7 % USt (soweit unüblich hoch)</field>
+        <field name="code">6281</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6570" model="account.account.template">
-        <field name="code">6570</field>
-        <field name="name">Sonstige Kfz-kosten</field>
+    <record model="account.account.template" id="account_6285">
+        <field name="name">Forderungsverluste 16 % USt (soweit unüblich hoch)</field>
+        <field name="code">6285</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6580" model="account.account.template">
-        <field name="code">6580</field>
-        <field name="name">Mautgebühren</field>
+    <record model="account.account.template" id="account_6286">
+        <field name="name">Forderungsverluste 19 % USt (soweit unüblich hoch)</field>
+        <field name="code">6286</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6590" model="account.account.template">
-        <field name="code">6590</field>
-        <field name="name">Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge</field>
+    <record model="account.account.template" id="account_6287">
+        <field name="name">Forderungsverluste 15 % USt (soweit unüblich hoch)</field>
+        <field name="code">6287</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6595" model="account.account.template">
-        <field name="code">6595</field>
-        <field name="name">Fremdfahrzeugkosten</field>
+    <record model="account.account.template" id="account_6290">
+        <field name="name">Abschreibungen Forderungen geg. Kap.Gesellschaften § 3c EStG/§ 8b Abs. 3 KStG</field>
+        <field name="code">6290</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6600" model="account.account.template">
-        <field name="code">6600</field>
-        <field name="name">Werbekosten</field>
+    <record model="account.account.template" id="account_6291">
+        <field name="name">Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG</field>
+        <field name="code">6291</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
+        <field name="reconcile" eval="False"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6610" model="account.account.template">
-        <field name="code">6610</field>
-        <field name="name">Geschenke abzugsfähig</field>
+    <record model="account.account.template" id="account_6300">
+        <field name="name">Sonstige betriebliche Aufwendungen</field>
+        <field name="code">6300</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6620" model="account.account.template">
-        <field name="code">6620</field>
-        <field name="name">Geschenke nicht abzugsfähig</field>
+    <record model="account.account.template" id="account_6302">
+        <field name="name">Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung</field>
+        <field name="code">6302</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6625" model="account.account.template">
-        <field name="code">6625</field>
-        <field name="name">Geschenke ausschließlich betrieblich genutzt</field>
+    <record model="account.account.template" id="account_6303">
+        <field name="name">Fremdleistungen/Fremdarbeiten</field>
+        <field name="code">6303</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6630" model="account.account.template">
-        <field name="code">6630</field>
-        <field name="name">Repräsentationskosten</field>
+    <record model="account.account.template" id="account_6304">
+        <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
+        <field name="code">6304</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6640" model="account.account.template">
-        <field name="code">6640</field>
-        <field name="name">Bewirtungskosten</field>
+    <record model="account.account.template" id="account_6305">
+        <field name="name">Raumkosten</field>
+        <field name="code">6305</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6641" model="account.account.template">
-        <field name="code">6641</field>
-        <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6310">
+        <field name="name">Miete (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">6310</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6642" model="account.account.template">
-        <field name="code">6642</field>
-        <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6312">
+        <field name="name">Miete/Aufwendungen für doppelte Haushaltsführung</field>
+        <field name="code">6312</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6643" model="account.account.template">
-        <field name="code">6643</field>
-        <field name="name">Aufmerksamkeiten</field>
+    <record model="account.account.template" id="account_6313">
+        <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung unbewegliche Wirtschaftsgüter</field>
+        <field name="code">6313</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6644" model="account.account.template">
-        <field name="code">6644</field>
-        <field name="name">Nicht Abzugsfähige Bewirtungskosten</field>
+    <record model="account.account.template" id="account_6314">
+        <field name="name">Vergütung an Mitunternehmer Miete unbewegliche WG § 15 EStG</field>
+        <field name="code">6314</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6645" model="account.account.template">
-        <field name="code">6645</field>
-        <field name="name">Nicht Abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten (nicht abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6315">
+        <field name="name">Pacht (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">6315</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6650" model="account.account.template">
-        <field name="code">6650</field>
-        <field name="name">Reisekosten Arbeitnehmer</field>
+    <record model="account.account.template" id="account_6316">
+        <field name="name">Leasing (unbewegliche Wirtschaftsgüter)</field>
+        <field name="code">6316</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6652" model="account.account.template">
-        <field name="code">6652</field>
-        <field name="name">Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6317">
+        <field name="name">Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen</field>
+        <field name="code">6317</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6660" model="account.account.template">
-        <field name="code">6660</field>
-        <field name="name">Reisekosten Arbeitnehmer übernachtungsaufwand</field>
+    <record model="account.account.template" id="account_6319">
+        <field name="name">Vergütung an Mitunternehmer Pacht unbeweglichen WG § 15 EStG</field>
+        <field name="code">6319</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6663" model="account.account.template">
-        <field name="code">6663</field>
-        <field name="name">Reisekosten Arbeitnehmer Fahrkosten</field>
+    <record model="account.account.template" id="account_6320">
+        <field name="name">Heizung</field>
+        <field name="code">6320</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6664" model="account.account.template">
-        <field name="code">6664</field>
-        <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
+    <record model="account.account.template" id="account_6325">
+        <field name="name">Gas, Strom, Wasser</field>
+        <field name="code">6325</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6668" model="account.account.template">
-        <field name="code">6668</field>
-        <field name="name">Kilometergelderstattung Arbeitnehmer</field>
+    <record model="account.account.template" id="account_6330">
+        <field name="name">Reinigung</field>
+        <field name="code">6330</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6670" model="account.account.template">
-        <field name="code">6670</field>
-        <field name="name">Reisekosten Unternehmer</field>
+    <record model="account.account.template" id="account_6335">
+        <field name="name">Instandhaltung betrieblicher Räume</field>
+        <field name="code">6335</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6672" model="account.account.template">
-        <field name="code">6672</field>
-        <field name="name">Reisekosten Unternehmer (nicht abziehbarer anteil)</field>
+    <record model="account.account.template" id="account_6340">
+        <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
+        <field name="code">6340</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6673" model="account.account.template">
-        <field name="code">6673</field>
-        <field name="name">Reisekosten Unternehmer Fahrkosten</field>
+    <record model="account.account.template" id="account_6345">
+        <field name="name">Sonstige Raumkosten</field>
+        <field name="code">6345</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6674" model="account.account.template">
-        <field name="code">6674</field>
-        <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
+    <record model="account.account.template" id="account_6348">
+        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
+        <field name="code">6348</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6680" model="account.account.template">
-        <field name="code">6680</field>
-        <field name="name">Reisekosten Unternehmer übernachtungsaufwand</field>
+    <record model="account.account.template" id="account_6349">
+        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
+        <field name="code">6349</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6688" model="account.account.template">
-        <field name="code">6688</field>
-        <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6350">
+        <field name="name">Sonstige Grundstücksaufwendungen</field>
+        <field name="code">6350</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6689" model="account.account.template">
-        <field name="code">6689</field>
-        <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</field>
+    <record model="account.account.template" id="account_6390">
+        <field name="name">Zuwendungen, Spenden, steuerlich nicht abziehbar</field>
+        <field name="code">6390</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6690" model="account.account.template">
-        <field name="code">6690</field>
-        <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (Haben)</field>
+    <record model="account.account.template" id="account_6391">
+        <field name="name">Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</field>
+        <field name="code">6391</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6700" model="account.account.template">
-        <field name="code">6700</field>
-        <field name="name">Kosten der Warenabgabe</field>
+    <record model="account.account.template" id="account_6392">
+        <field name="name">Zuwendungen, Spenden für mildtätige Zwecke</field>
+        <field name="code">6392</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6710" model="account.account.template">
-        <field name="code">6710</field>
-        <field name="name">Verpackungsmaterial</field>
+    <record model="account.account.template" id="account_6393">
+        <field name="name">Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke</field>
+        <field name="code">6393</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6740" model="account.account.template">
-        <field name="code">6740</field>
-        <field name="name">Ausgangsfrachten</field>
+    <record model="account.account.template" id="account_6394">
+        <field name="name">Zuwendungen, Spenden an politische Parteien</field>
+        <field name="code">6394</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6760" model="account.account.template">
-        <field name="code">6760</field>
-        <field name="name">Transportversicherungen</field>
+    <record model="account.account.template" id="account_6395">
+        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung</field>
+        <field name="code">6395</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6770" model="account.account.template">
-        <field name="code">6770</field>
-        <field name="name">Verkaufsprovisionen</field>
+    <record model="account.account.template" id="account_6396">
+        <field name="name">Zuwendungen an Stiftungen gem. § 52 Abs. 2 Nr. 4 AO</field>
+        <field name="code">6396</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6780" model="account.account.template">
-        <field name="code">6780</field>
-        <field name="name">Fremdarbeiten (Vertrieb)</field>
+    <record model="account.account.template" id="account_6397">
+        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung</field>
+        <field name="code">6397</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6790" model="account.account.template">
-        <field name="code">6790</field>
-        <field name="name">Aufwand für Gewährleistung</field>
+    <record model="account.account.template" id="account_6398">
+        <field name="name">Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.</field>
+        <field name="code">6398</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6800" model="account.account.template">
-        <field name="code">6800</field>
-        <field name="name">Porto</field>
+    <record model="account.account.template" id="account_6400">
+        <field name="name">Versicherungen</field>
+        <field name="code">6400</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6805" model="account.account.template">
-        <field name="code">6805</field>
-        <field name="name">Telefon</field>
+    <record model="account.account.template" id="account_6405">
+        <field name="name">Versicherungen für Gebäude</field>
+        <field name="code">6405</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6810" model="account.account.template">
-        <field name="code">6810</field>
-        <field name="name">Telefax und Internetkosten</field>
+    <record model="account.account.template" id="account_6410">
+        <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen </field>
+        <field name="code">6410</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6815" model="account.account.template">
-        <field name="code">6815</field>
-        <field name="name">Bürobedarf</field>
+    <record model="account.account.template" id="account_6420">
+        <field name="name">Beiträge</field>
+        <field name="code">6420</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6820" model="account.account.template">
-        <field name="code">6820</field>
-        <field name="name">Zeitschriften und Bücher</field>
+    <record model="account.account.template" id="account_6430">
+        <field name="name">Sonstige Abgaben</field>
+        <field name="code">6430</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6821" model="account.account.template">
-        <field name="code">6821</field>
-        <field name="name">Fortbildungskosten</field>
+    <record model="account.account.template" id="account_6436">
+        <field name="name">Abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
+        <field name="code">6436</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6822" model="account.account.template">
-        <field name="code">6822</field>
-        <field name="name">Freiwillige Sozialleistungen</field>
+    <record model="account.account.template" id="account_6437">
+        <field name="name">Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
+        <field name="code">6437</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6823" model="account.account.template">
-        <field name="code">6823</field>
-        <field name="name">Vergütungen an Mitunternehmer § 15 EStG</field>
+    <record model="account.account.template" id="account_6440">
+        <field name="name">Ausgleichsabgabe Schwerbehindertengesetz</field>
+        <field name="code">6440</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6824" model="account.account.template">
-        <field name="code">6824</field>
-        <field name="name">Haftungsvergütung an Mitunternehmer § 15 EStG</field>
+    <record model="account.account.template" id="account_6450">
+        <field name="name">Reparaturen, Instandhaltung von Bauten</field>
+        <field name="code">6450</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6825" model="account.account.template">
-        <field name="code">6825</field>
-        <field name="name">Rechts- und Beratungskosten</field>
+    <record model="account.account.template" id="account_6460">
+        <field name="name">Reparaturen, Instandhaltung Anlage und Maschinen</field>
+        <field name="code">6460</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6827" model="account.account.template">
-        <field name="code">6827</field>
-        <field name="name">Abschluss- und Prüfungskosten</field>
+    <record model="account.account.template" id="account_6470">
+        <field name="name">Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung</field>
+        <field name="code">6470</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6830" model="account.account.template">
-        <field name="code">6830</field>
-        <field name="name">Buchführungskosten</field>
+    <record model="account.account.template" id="account_6475">
+        <field name="name">Zuführung zu Aufwandsrückstellungen</field>
+        <field name="code">6475</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6835" model="account.account.template">
-        <field name="code">6835</field>
-        <field name="name">Mieten für Einrichtungen</field>
+    <record model="account.account.template" id="account_6485">
+        <field name="name">Reparaturen, Instandhaltung andere Anlagen</field>
+        <field name="code">6485</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6839" model="account.account.template">
-        <field name="code">6839</field>
-        <field name="name">Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</field>
+    <record model="account.account.template" id="account_6490">
+        <field name="name">Sonstige Reparaturen, Instandhaltungen</field>
+        <field name="code">6490</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6840" model="account.account.template">
-        <field name="code">6840</field>
-        <field name="name">Mietleasing</field>
+    <record model="account.account.template" id="account_6495">
+        <field name="name">Wartungskosten für Hard- und Software</field>
+        <field name="code">6495</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6844" model="account.account.template">
-        <field name="code">6844</field>
-        <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
+    <record model="account.account.template" id="account_6498">
+        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">6498</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6845" model="account.account.template">
-        <field name="code">6845</field>
-        <field name="name">Werkzeuge und Kleingeräte</field>
+    <record model="account.account.template" id="account_6500">
+        <field name="name">Fahrzeugkosten</field>
+        <field name="code">6500</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6850" model="account.account.template">
-        <field name="code">6850</field>
-        <field name="name">Sonstiger Betriebsbedarf</field>
+    <record model="account.account.template" id="account_6520">
+        <field name="name">Kfz-Versicherungen</field>
+        <field name="code">6520</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6855" model="account.account.template">
-        <field name="code">6855</field>
-        <field name="name">Nebenkosten des Geldverkehrs</field>
+    <record model="account.account.template" id="account_6530">
+        <field name="name">Laufende Kfz-Betriebskosten</field>
+        <field name="code">6530</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6856" model="account.account.template">
-        <field name="code">6856</field>
-        <field name="name">Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6540">
+        <field name="name">Kfz-Reparaturen</field>
+        <field name="code">6540</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6857" model="account.account.template">
-        <field name="code">6857</field>
-        <field name="name">Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6550">
+        <field name="name">Garagenmiete</field>
+        <field name="code">6550</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6859" model="account.account.template">
-        <field name="code">6859</field>
-        <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
+    <record model="account.account.template" id="account_6560">
+        <field name="name">Mietleasing Kfz</field>
+        <field name="code">6560</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6860" model="account.account.template">
-        <field name="code">6860</field>
-        <field name="name">Nicht abziehbare Vorsteuer</field>
+    <record model="account.account.template" id="account_6570">
+        <field name="name">Sonstige Kfz-Kosten</field>
+        <field name="code">6570</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6865" model="account.account.template">
-        <field name="code">6865</field>
-        <field name="name">Nicht abziehbare Vorsteuer 7% </field>
+    <record model="account.account.template" id="account_6580">
+        <field name="name">Mautgebühren</field>
+        <field name="code">6580</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6870" model="account.account.template">
-        <field name="code">6870</field>
-        <field name="name">Nicht abziehbare Vorsteuer 16% </field>
+    <record model="account.account.template" id="account_6590">
+        <field name="name">Kfz-Kosten betriebl. Nutzung Kfz im PV</field>
+        <field name="code">6590</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6871" model="account.account.template">
-        <field name="code">6871</field>
-        <field name="name">Nicht abziehbare Vorsteuer 19% </field>
+    <record model="account.account.template" id="account_6595">
+        <field name="name">Fremdfahrzeugkosten </field>
+        <field name="code">6595</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6875" model="account.account.template">
-        <field name="code">6875</field>
-        <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</field>
+    <record model="account.account.template" id="account_6600">
+        <field name="name">Werbekosten</field>
+        <field name="code">6600</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6876" model="account.account.template">
-        <field name="code">6876</field>
-        <field name="name">Abziehbare Aufsichtsratsvergütungen</field>
+    <record model="account.account.template" id="account_6605">
+        <field name="name">Streuartikel</field>
+        <field name="code">6605</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6880" model="account.account.template">
-        <field name="code">6880</field>
-        <field name="name">Aufwendungen aus Kursdifferenzen</field>
+    <record model="account.account.template" id="account_6610">
+        <field name="name">Geschenke abzugsfähig ohne § 37b EStG</field>
+        <field name="code">6610</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6883" model="account.account.template">
-        <field name="code">6883</field>
-        <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds</field>
+    <record model="account.account.template" id="account_6611">
+        <field name="name">Geschenke abzugsfähig mit § 37b EStG</field>
+        <field name="code">6611</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6884" model="account.account.template">
-        <field name="code">6884</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6612">
+        <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
+        <field name="code">6612</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6885" model="account.account.template">
-        <field name="code">6885</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6620">
+        <field name="name">Geschenke nicht abzugsfähig ohne § 37b EStG</field>
+        <field name="code">6620</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6886" model="account.account.template">
-        <field name="code">6886</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6621">
+        <field name="name">Geschenke nicht abzugsfähig mit § 37b EStG</field>
+        <field name="code">6621</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6888" model="account.account.template">
-        <field name="code">6888</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6625">
+        <field name="name">Geschenke ausschließlich betriebl. genutzt</field>
+        <field name="code">6625</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6889" model="account.account.template">
-        <field name="code">6889</field>
-        <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6629">
+        <field name="name">Zugaben mit § 37b EStG</field>
+        <field name="code">6629</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6890" model="account.account.template">
-        <field name="code">6890</field>
-        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6630">
+        <field name="name">Repräsentationskosten</field>
+        <field name="code">6630</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6891" model="account.account.template">
-        <field name="code">6891</field>
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6640">
+        <field name="name">Bewirtungskosten</field>
+        <field name="code">6640</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6892" model="account.account.template">
-        <field name="code">6892</field>
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6641">
+        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
+        <field name="code">6641</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6895" model="account.account.template">
-        <field name="code">6895</field>
-        <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6642">
+        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
+        <field name="code">6642</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6896" model="account.account.template">
-        <field name="code">6896</field>
-        <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6643">
+        <field name="name">Aufmerksamkeiten</field>
+        <field name="code">6643</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6897" model="account.account.template">
-        <field name="code">6897</field>
-        <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6644">
+        <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
+        <field name="code">6644</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6898" model="account.account.template">
-        <field name="code">6898</field>
-        <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchverlust)</field>
+    <record model="account.account.template" id="account_6645">
+        <field name="name">Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten</field>
+        <field name="code">6645</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6900" model="account.account.template">
-        <field name="code">6900</field>
-        <field name="name">Verluste aus dem Abgang von Gegenständen des Anlagevermögens</field>
+    <record model="account.account.template" id="account_6650">
+        <field name="name">Reisekosten Arbeitnehmer</field>
+        <field name="code">6650</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6903" model="account.account.template">
-        <field name="code">6903</field>
-        <field name="name">Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6660">
+        <field name="name">Reisekosten Arbeitnehmer Übernachtungsaufwand</field>
+        <field name="code">6660</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6905" model="account.account.template">
-        <field name="code">6905</field>
-        <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
+    <record model="account.account.template" id="account_6663">
+        <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
+        <field name="code">6663</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6906" model="account.account.template">
-        <field name="code">6906</field>
-        <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% nicht anzugsfähig (inlandische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6664">
+        <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
+        <field name="code">6664</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6907" model="account.account.template">
-        <field name="code">6907</field>
-        <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
+    <record model="account.account.template" id="account_6668">
+        <field name="name">Reisekosten Arbeitnehmer Kilometergelderstattung</field>
+        <field name="code">6668</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6908" model="account.account.template">
-        <field name="code">6908</field>
-        <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.) nach § 4 Abs. 3 Satz 4 EStG</field>
+    <record model="account.account.template" id="account_6670">
+        <field name="name">Reisekosten Unternehmer</field>
+        <field name="code">6670</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6910" model="account.account.template">
-        <field name="code">6910</field>
-        <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6673">
+        <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
+        <field name="code">6673</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6912" model="account.account.template">
-        <field name="code">6912</field>
-        <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV- steuerlich bedingt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6674">
+        <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
+        <field name="code">6674</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6915" model="account.account.template">
-        <field name="code">6915</field>
-        <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräte und Wertpapiere</field>
+    <record model="account.account.template" id="account_6680">
+        <field name="name">Reisekosten UN Übernachtungsaufwand und Reisenebenkosten</field>
+        <field name="code">6680</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6916" model="account.account.template">
-        <field name="code">6916</field>
-        <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_6688">
+        <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten, abziehbarer Anteil</field>
+        <field name="code">6688</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6917" model="account.account.template">
-        <field name="code">6917</field>
-        <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Rückstellungen</field>
+    <record model="account.account.template" id="account_6689">
+        <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten (nicht abziehbarer Anteil)</field>
+        <field name="code">6689</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6920" model="account.account.template">
-        <field name="code">6920</field>
-        <field name="name">Einstellungen in die Pauschalwertberichtigung zu Forderungen</field>
+    <record model="account.account.template" id="account_6690">
+        <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte und Familienheimfahrten (Haben)</field>
+        <field name="code">6690</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6923" model="account.account.template">
-        <field name="code">6923</field>
-        <field name="name">Einstellungen in die Einzelwertberichtigung zu Forderungen</field>
+    <record model="account.account.template" id="account_6691">
+        <field name="name">Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung</field>
+        <field name="code">6691</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6925" model="account.account.template">
-        <field name="code">6925</field>
-        <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Steuerfreie Rücklagen)</field>
+    <record model="account.account.template" id="account_6700">
+        <field name="name">Kosten der Warenabgabe</field>
+        <field name="code">6700</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6926" model="account.account.template">
-        <field name="code">6926</field>
-        <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
+    <record model="account.account.template" id="account_6710">
+        <field name="name">Verpackungsmaterial</field>
+        <field name="code">6710</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6927" model="account.account.template">
-        <field name="code">6927</field>
-        <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
+    <record model="account.account.template" id="account_6740">
+        <field name="name">Ausgangsfrachten</field>
+        <field name="code">6740</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6928" model="account.account.template">
-        <field name="code">6928</field>
-        <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
+    <record model="account.account.template" id="account_6760">
+        <field name="name">Transportversicherungen</field>
+        <field name="code">6760</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6929" model="account.account.template">
-        <field name="code">6929</field>
-        <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</field>
+    <record model="account.account.template" id="account_6770">
+        <field name="name">Verkaufsprovisionen</field>
+        <field name="code">6770</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6930" model="account.account.template">
-        <field name="code">6930</field>
-        <field name="name">Forderungsverluste (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6780">
+        <field name="name">Fremdarbeiten (Vertrieb)</field>
+        <field name="code">6780</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6931" model="account.account.template">
-        <field name="code">6931</field>
-        <field name="name">Forderungsverluste 7 % USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6790">
+        <field name="name">Aufwand für Gewährleistung</field>
+        <field name="code">6790</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6932" model="account.account.template">
-        <field name="code">6932</field>
-        <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6800">
+        <field name="name">Porto</field>
+        <field name="code">6800</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6933" model="account.account.template">
-        <field name="code">6933</field>
-        <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6805">
+        <field name="name">Telefon</field>
+        <field name="code">6805</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6934" model="account.account.template">
-        <field name="code">6934</field>
-        <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6810">
+        <field name="name">Telefax und Internetkosten</field>
+        <field name="code">6810</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6935" model="account.account.template">
-        <field name="code">6935</field>
-        <field name="name">Forderungsverluste 16% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6815">
+        <field name="name">Bürobedarf</field>
+        <field name="code">6815</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6936" model="account.account.template">
-        <field name="code">6936</field>
-        <field name="name">Forderungsverluste 19% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6820">
+        <field name="name">Zeitschriften, Bücher</field>
+        <field name="code">6820</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6937" model="account.account.template">
-        <field name="code">6937</field>
-        <field name="name">Forderungsverluste 15% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6821">
+        <field name="name">Fortbildungskosten </field>
+        <field name="code">6821</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6938" model="account.account.template">
-        <field name="code">6938</field>
-        <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6822">
+        <field name="name">Freiwillige Sozialleistungen  </field>
+        <field name="code">6822</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6939" model="account.account.template">
-        <field name="code">6939</field>
-        <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (übliche Höhe)</field>
+    <record model="account.account.template" id="account_6823">
+        <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
+        <field name="code">6823</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6960" model="account.account.template">
-        <field name="code">6960</field>
-        <field name="name">Periodenfremde Aufwendungen soweit nicht außerordentlich</field>
+    <record model="account.account.template" id="account_6824">
+        <field name="name">Haftungsvergütung an Mitunternehmer §15 EStG</field>
+        <field name="code">6824</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6967" model="account.account.template">
-        <field name="code">6967</field>
-        <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
+    <record model="account.account.template" id="account_6825">
+        <field name="name">Rechts- und Beratungskosten</field>
+        <field name="code">6825</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6969" model="account.account.template">
-        <field name="code">6969</field>
-        <field name="name">Sonstige Aufwendungen unregelmäßig</field>
+    <record model="account.account.template" id="account_6827">
+        <field name="name">Abschluss- und Prüfungskosten</field>
+        <field name="code">6827</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6970" model="account.account.template">
-        <field name="code">6970</field>
-        <field name="name">Kalkulatorischer Unternehmerlohn</field>
+    <record model="account.account.template" id="account_6830">
+        <field name="name">Buchführungskosten</field>
+        <field name="code">6830</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6972" model="account.account.template">
-        <field name="code">6972</field>
-        <field name="name">Kalkulatorische Miete/Pacht</field>
+    <record model="account.account.template" id="account_6833">
+        <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung bewegliche Wirtschaftsgüter</field>
+        <field name="code">6833</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6974" model="account.account.template">
-        <field name="code">6974</field>
-        <field name="name">Kalkulatorische Zinsen</field>
+    <record model="account.account.template" id="account_6834">
+        <field name="name">Vergütung an Mitunternehmer Miete bewegliche WG § 15 EStG</field>
+        <field name="code">6834</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6976" model="account.account.template">
-        <field name="code">6976</field>
-        <field name="name">Kalkulatorische Abschreibungen</field>
+    <record model="account.account.template" id="account_6835">
+        <field name="name">Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">6835</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6978" model="account.account.template">
-        <field name="code">6978</field>
-        <field name="name">Kalkulatorische Wagnisse</field>
+    <record model="account.account.template" id="account_6837">
+        <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
+        <field name="code">6837</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6979" model="account.account.template">
-        <field name="code">6979</field>
-        <field name="name">Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
+    <record model="account.account.template" id="account_6838">
+        <field name="name">Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen</field>
+        <field name="code">6838</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6980" model="account.account.template">
-        <field name="code">6980</field>
-        <field name="name">Verrechneter kalkulatorischer Unternehmerlohn</field>
+    <record model="account.account.template" id="account_6840">
+        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
+        <field name="code">6840</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6982" model="account.account.template">
-        <field name="code">6982</field>
-        <field name="name">Verrechnete kalkulatorische Miete/Pacht</field>
+    <record model="account.account.template" id="account_6845">
+        <field name="name">Werkzeuge und Kleingeräte</field>
+        <field name="code">6845</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6984" model="account.account.template">
-        <field name="code">6984</field>
-        <field name="name">Verrechnete kalkulatorische Zinsen</field>
+    <record model="account.account.template" id="account_6850">
+        <field name="name">Sonstiger Betriebsbedarf</field>
+        <field name="code">6850</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6986" model="account.account.template">
-        <field name="code">6986</field>
-        <field name="name">Verrechnete kalkulatorische Abschreibungen</field>
+    <record model="account.account.template" id="account_6855">
+        <field name="name">Nebenkosten des Geldverkehrs</field>
+        <field name="code">6855</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6988" model="account.account.template">
-        <field name="code">6988</field>
-        <field name="name">Verrechnete kalkulatorische Wagnisse</field>
+    <record model="account.account.template" id="account_6856">
+        <field name="name">Aufwendungen aus Anteilen KapGes. z.T. nicht abz.</field>
+        <field name="code">6856</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6989" model="account.account.template">
-        <field name="code">6989</field>
-        <field name="name">Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
+    <record model="account.account.template" id="account_6857">
+        <field name="name">Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.</field>
+        <field name="code">6857</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6990" model="account.account.template">
-        <field name="code">6990</field>
-        <field name="name">Herstellungskosten</field>
+    <record model="account.account.template" id="account_6859">
+        <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
+        <field name="code">6859</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6992" model="account.account.template">
-        <field name="code">6992</field>
-        <field name="name">Verwaltungskosten</field>
+    <record model="account.account.template" id="account_6860">
+        <field name="name">Nicht abziehbare Vorsteuer</field>
+        <field name="code">6860</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6994" model="account.account.template">
-        <field name="code">6994</field>
-        <field name="name">Vertriebskosten</field>
+    <record model="account.account.template" id="account_6865">
+        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+        <field name="code">6865</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_6999" model="account.account.template">
-        <field name="code">6999</field>
-        <field name="name">Gegenkonto 6990-6998</field>
+    <record model="account.account.template" id="account_6871">
+        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+        <field name="code">6871</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7000" model="account.account.template">
-        <field name="code">7000</field>
-        <field name="name">Erträge aus Beteiligungen</field>
+    <record model="account.account.template" id="account_6875">
+        <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen </field>
+        <field name="code">6875</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7005" model="account.account.template">
-        <field name="code">7005</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7006" model="account.account.template">
-        <field name="code">7006</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6876">
+        <field name="name">Abziehbare Aufsichtsratsvergütungen </field>
+        <field name="code">6876</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7007" model="account.account.template">
-        <field name="code">7007</field>
-        <field name="name">Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7008" model="account.account.template">
-        <field name="code">7008</field>
-        <field name="name">Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</field>
+    <record model="account.account.template" id="account_6880">
+        <field name="name">Aufwendungen aus Kursdifferenzen</field>
+        <field name="code">6880</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7009" model="account.account.template">
-        <field name="code">7009</field>
-        <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7010" model="account.account.template">
-        <field name="code">7010</field>
-        <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
+    <record model="account.account.template" id="account_6881">
+        <field name="name">Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</field>
+        <field name="code">6881</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7014" model="account.account.template">
-        <field name="code">7014</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7015" model="account.account.template">
-        <field name="code">7015</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6883">
+        <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds </field>
+        <field name="code">6883</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7019" model="account.account.template">
-        <field name="code">7019</field>
-        <field name="name">Eträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7100" model="account.account.template">
-        <field name="code">7100</field>
-        <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
+    <record model="account.account.template" id="account_6884">
+        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG </field>
+        <field name="code">6884</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7102" model="account.account.template">
-        <field name="code">7102</field>
-        <field name="name">Steuerfreie Aufzinsung des Körperschaftsteuerguthabens nach §37 KStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7103" model="account.account.template">
-        <field name="code">7103</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6885">
+        <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
+        <field name="code">6885</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7104" model="account.account.template">
-        <field name="code">7104</field>
-        <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7105" model="account.account.template">
-        <field name="code">7105</field>
-        <field name="name">Zinserträge § 233a AO</field>
+    <record model="account.account.template" id="account_6886">
+        <field name="name">Erlöse Sachanlageverkäufe 16 % USt</field>
+        <field name="code">6886</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7106" model="account.account.template">
-        <field name="code">7106</field>
-        <field name="name">Zinserträge § 233a AO Sonderfall anlage A KSt</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7109" model="account.account.template">
-        <field name="code">7109</field>
-        <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
+    <record model="account.account.template" id="account_6888">
+        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
+        <field name="code">6888</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7110" model="account.account.template">
-        <field name="code">7110</field>
-        <field name="name">Sonstige Zinserträge</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7119" model="account.account.template">
-        <field name="code">7119</field>
-        <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen</field>
+    <record model="account.account.template" id="account_6889">
+        <field name="name">Erlöse Sachanlageverkäufe</field>
+        <field name="code">6889</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7120" model="account.account.template">
-        <field name="code">7120</field>
-        <field name="name">Zinsähnliche Erträge</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7129" model="account.account.template">
-        <field name="code">7129</field>
-        <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen</field>
+    <record model="account.account.template" id="account_6890">
+        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
+        <field name="code">6890</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7130" model="account.account.template">
-        <field name="code">7130</field>
-        <field name="name">Diskonterträge</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7139" model="account.account.template">
-        <field name="code">7139</field>
-        <field name="name">Diskonterträge aus verbundenen Unternehmen</field>
+    <record model="account.account.template" id="account_6891">
+        <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
+        <field name="code">6891</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7190" model="account.account.template">
-        <field name="code">7190</field>
-        <field name="name">Erträge aus Verlustübernahme</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7192" model="account.account.template">
-        <field name="code">7192</field>
-        <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft</field>
+    <record model="account.account.template" id="account_6892">
+        <field name="name">Erlöse aus Verkauf Finanzanlagen z.T. n.abz.</field>
+        <field name="code">6892</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7194" model="account.account.template">
-        <field name="code">7194</field>
-        <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7200" model="account.account.template">
-        <field name="code">7200</field>
-        <field name="name">Abschreibungen auf Finanzanlagen </field>
+    <record model="account.account.template" id="account_6895">
+        <field name="name">Abgänge Sachanlagen Restbuchwert</field>
+        <field name="code">6895</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7204" model="account.account.template">
-        <field name="code">7204</field>
-        <field name="name">Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7208" model="account.account.template">
-        <field name="code">7208</field>
-        <field name="name">Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</field>
+    <record model="account.account.template" id="account_6896">
+        <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
+        <field name="code">6896</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7210" model="account.account.template">
-        <field name="code">7210</field>
-        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7214" model="account.account.template">
-        <field name="code">7214</field>
-        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6897">
+        <field name="name">Abgang Finanzanlagen Restbuchwert</field>
+        <field name="code">6897</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7250" model="account.account.template">
-        <field name="code">7250</field>
-        <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7255" model="account.account.template">
-        <field name="code">7255</field>
-        <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6898">
+        <field name="name">Abgang Finanzanlagen z.T. n.abz. Restbuchwert</field>
+        <field name="code">6898</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7260" model="account.account.template">
-        <field name="code">7260</field>
-        <field name="name">Vorwegnahme künftiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7300" model="account.account.template">
-        <field name="code">7300</field>
-        <field name="name">Zinsen und ähnliche Aufwendungen</field>
+    <record model="account.account.template" id="account_6900">
+        <field name="name">Verluste aus Anlagenabgang</field>
+        <field name="code">6900</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7303" model="account.account.template">
-        <field name="code">7303</field>
-        <field name="name">Steuerlich abzugsfähige- andere Nebenleistungen zu steuern </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7304" model="account.account.template">
-        <field name="code">7304</field>
-        <field name="name">Steuerlich nicht abzugsfähige- andere Nebenleistungen zu steuern </field>
+    <record model="account.account.template" id="account_6903">
+        <field name="name">Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.</field>
+        <field name="code">6903</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7305" model="account.account.template">
-        <field name="code">7305</field>
-        <field name="name">Zinsaufwendungen §§ 233a AO betriebliche Steuern</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7306" model="account.account.template">
-        <field name="code">7306</field>
-        <field name="name">Zinsaufwendungen §§ 233a bis 237 AO Personensteuern</field>
+    <record model="account.account.template" id="account_6905">
+        <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
+        <field name="code">6905</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7309" model="account.account.template">
-        <field name="code">7309</field>
-        <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7310" model="account.account.template">
-        <field name="code">7310</field>
-        <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_6906">
+        <field name="name">Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar</field>
+        <field name="code">6906</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7313" model="account.account.template">
-        <field name="code">7313</field>
-        <field name="name">Nicht abzugsfähige Schuldzinsen gemäß § 4 Abs. 4a EStG (Hinzurechnungsbetrag)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7318" model="account.account.template">
-        <field name="code">7318</field>
-        <field name="name">In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_6910">
+        <field name="name">Abschreibungen auf Umlaufvermögen</field>
+        <field name="code">6910</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7319" model="account.account.template">
-        <field name="code">7319</field>
-        <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7320" model="account.account.template">
-        <field name="code">7320</field>
-        <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_6912">
+        <field name="name">Abschreibungen auf Umlaufvermögen, steuerr. bedingt</field>
+        <field name="code">6912</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7325" model="account.account.template">
-        <field name="code">7325</field>
-        <field name="name">Zinsaufwendungen für Gebäude- die zum Betriebsvermögen gehören</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7326" model="account.account.template">
-        <field name="code">7326</field>
-        <field name="name">Zinsen zur Finanzierung des Anlagevermögens</field>
+    <record model="account.account.template" id="account_6918">
+        <field name="name">Aufwendungen aus dem Erwerb eigener Anteile</field>
+        <field name="code">6918</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7327" model="account.account.template">
-        <field name="code">7327</field>
-        <field name="name">Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7328" model="account.account.template">
-        <field name="code">7328</field>
-        <field name="name">Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</field>
+    <record model="account.account.template" id="account_6920">
+        <field name="name">Einstellung in die Pauschalwertberichtigung zu Forderungen</field>
+        <field name="code">6920</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7329" model="account.account.template">
-        <field name="code">7329</field>
-        <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7330" model="account.account.template">
-        <field name="code">7330</field>
-        <field name="name">Zinsähnliche Aufwendungen</field>
+    <record model="account.account.template" id="account_6922">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</field>
+        <field name="code">6922</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7339" model="account.account.template">
-        <field name="code">7339</field>
-        <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7340" model="account.account.template">
-        <field name="code">7340</field>
-        <field name="name">Diskontaufwendungen</field>
+    <record model="account.account.template" id="account_6923">
+        <field name="name">Einstellung in die Einzelwertberichtigung zu Forderungen</field>
+        <field name="code">6923</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7349" model="account.account.template">
-        <field name="code">7349</field>
-        <field name="name">Diskontaufwendungen an verbundene Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7350" model="account.account.template">
-        <field name="code">7350</field>
-        <field name="name">Zinsen und ähnliche Aufwendungen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+    <record model="account.account.template" id="account_6924">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</field>
+        <field name="code">6924</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7351" model="account.account.template">
-        <field name="code">7351</field>
-        <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7390" model="account.account.template">
-        <field name="code">7390</field>
-        <field name="name">Aufwendungen aus Verlustübernahme</field>
+    <record model="account.account.template" id="account_6927">
+        <field name="name">Einstellungen in steuerliche Rücklagen</field>
+        <field name="code">6927</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7392" model="account.account.template">
-        <field name="code">7392</field>
-        <field name="name">Abgeführte Gewinne auf Grund einer Gewinngemeinschaft</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7394" model="account.account.template">
-        <field name="code">7394</field>
-        <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+    <record model="account.account.template" id="account_6928">
+        <field name="name">Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR</field>
+        <field name="code">6928</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7399" model="account.account.template">
-        <field name="code">7399</field>
-        <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
+    <record model="account.account.template" id="account_6929">
+        <field name="name">Einstellungen in die steuerliche Rücklage nach § 4g EStG</field>
+        <field name="code">6929</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7400" model="account.account.template">
-        <field name="code">7400</field>
-        <field name="name">Außerordentliche Erträge</field>
+    <record model="account.account.template" id="account_6930">
+        <field name="name">Forderungsverluste</field>
+        <field name="code">6930</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7401" model="account.account.template">
-        <field name="code">7401</field>
-        <field name="name">Außerordentliche Erträge finanzwirksam</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7450" model="account.account.template">
-        <field name="code">7450</field>
-        <field name="name">Außerordentliche Erträge nicht finanzwirksam</field>
+    <record model="account.account.template" id="account_6931">
+        <field name="name">Forderungsverluste 7 % USt</field>
+        <field name="code">6931</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7500" model="account.account.template">
-        <field name="code">7500</field>
-        <field name="name">Außerordentliche Aufwendungen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7501" model="account.account.template">
-        <field name="code">7501</field>
-        <field name="name">Außerordentliche Aufwendungen finanzwirksam</field>
+    <record model="account.account.template" id="account_6932">
+        <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen</field>
+        <field name="code">6932</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7550" model="account.account.template">
-        <field name="code">7550</field>
-        <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7600" model="account.account.template">
-        <field name="code">7600</field>
-        <field name="name">Körperschaftssteuer</field>
+    <record model="account.account.template" id="account_6933">
+        <field name="name">Forderungsverluste EG-Lieferungen 7 % USt</field>
+        <field name="code">6933</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7603" model="account.account.template">
-        <field name="code">7603</field>
-        <field name="name">Körperschaftssteuer für Vorjahr</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7604" model="account.account.template">
-        <field name="code">7604</field>
-        <field name="name">Körperschaftssteuererstattungen für Vorjahre</field>
+    <record model="account.account.template" id="account_6934">
+        <field name="name">Forderungsverluste EG-Lieferungen 16 % USt</field>
+        <field name="code">6934</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7605" model="account.account.template">
-        <field name="code">7605</field>
-        <field name="name">Körperschaftssteuererstattung für Vorjahre nach §37 KStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7607" model="account.account.template">
-        <field name="code">7607</field>
-        <field name="name">Solidaritätszuschlagerstattungen für Vorjahre</field>
+    <record model="account.account.template" id="account_6935">
+        <field name="name">Forderungsverluste 16 % USt</field>
+        <field name="code">6935</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7608" model="account.account.template">
-        <field name="code">7608</field>
-        <field name="name">Solidaritätszuschlag</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7609" model="account.account.template">
-        <field name="code">7609</field>
-        <field name="name">Solidaritätszuschlag für Vorjahre</field>
+    <record model="account.account.template" id="account_6936">
+        <field name="name">Forderungsverluste 19 % USt</field>
+        <field name="code">6936</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7610" model="account.account.template">
-        <field name="code">7610</field>
-        <field name="name">Gewerbesteuer </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7630" model="account.account.template">
-        <field name="code">7630</field>
-        <field name="name">Kapitalertragsteuer 25%</field>
+    <record model="account.account.template" id="account_6937">
+        <field name="name">Forderungsverluste 15 % USt</field>
+        <field name="code">6937</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7632" model="account.account.template">
-        <field name="code">7632</field>
-        <field name="name">Kapitalertragsteuer 20%</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7633" model="account.account.template">
-        <field name="code">7633</field>
-        <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25%</field>
+    <record model="account.account.template" id="account_6938">
+        <field name="name">Forderungsverluste EG-Lieferungen 19 % USt</field>
+        <field name="code">6938</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7634" model="account.account.template">
-        <field name="code">7634</field>
-        <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 20%</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7635" model="account.account.template">
-        <field name="code">7635</field>
-        <field name="name">Zinsabschlagsteuer</field>
+    <record model="account.account.template" id="account_6939">
+        <field name="name">Forderungsverluste aus im Inland stpfl. EG-Lieferungen 15 % USt (übl. Höhe)</field>
+        <field name="code">6939</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7368" model="account.account.template">
-        <field name="code">7368</field>
-        <field name="name">Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7639" model="account.account.template">
-        <field name="code">7639</field>
-        <field name="name">Anzurechnende ausländische Quellensteuer</field>
+    <record model="account.account.template" id="account_6960">
+        <field name="name">Periodenfremde Aufwendungen</field>
+        <field name="code">6960</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7640" model="account.account.template">
-        <field name="code">7640</field>
-        <field name="name">Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7642" model="account.account.template">
-        <field name="code">7642</field>
-        <field name="name">Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
+    <record model="account.account.template" id="account_6967">
+        <field name="name">sonstige Aufwendungen betriebsfremd und regelmäßig </field>
+        <field name="code">6967</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7644" model="account.account.template">
-        <field name="code">7644</field>
-        <field name="name">Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7650" model="account.account.template">
-        <field name="code">7650</field>
-        <field name="name">Sonstige Steuern </field>
+    <record model="account.account.template" id="account_6968">
+        <field name="name">Sonstige nicht abziehbare Aufwendungen</field>
+        <field name="code">6968</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7675" model="account.account.template">
-        <field name="code">7675</field>
-        <field name="name">Verbrauchsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7678" model="account.account.template">
-        <field name="code">7678</field>
-        <field name="name">ökosteuer</field>
+    <record model="account.account.template" id="account_6969">
+        <field name="name">Sonstige Aufwendungen unregelmäßig </field>
+        <field name="code">6969</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7680" model="account.account.template">
-        <field name="code">7680</field>
-        <field name="name">Grundsteuer</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7685" model="account.account.template">
-        <field name="code">7685</field>
-        <field name="name">Kfz-Steuer</field>
+    <record model="account.account.template" id="account_7000">
+        <field name="name">Erträge aus Beteiligungen</field>
+        <field name="code">7000</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7690" model="account.account.template">
-        <field name="code">7690</field>
-        <field name="name">Steuernachzahkungen Vorjahre für sonstige Steuern </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7692" model="account.account.template">
-        <field name="code">7692</field>
-        <field name="name">Steuererstattungen Vorjahre für sonstige Steuern </field>
+    <record model="account.account.template" id="account_7004">
+        <field name="name">Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen),  9 GewStG bzw. § 18 ESt</field>
+        <field name="code">7004</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7694" model="account.account.template">
-        <field name="code">7694</field>
-        <field name="name">Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7700" model="account.account.template">
-        <field name="code">7700</field>
-        <field name="name">Gewinnvortrag nach Verwendung</field>
+    <record model="account.account.template" id="account_7005">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Beteiligungen)</field>
+        <field name="code">7005</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7720" model="account.account.template">
-        <field name="code">7720</field>
-        <field name="name">Verlustvortrag nach Verwendung</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7730" model="account.account.template">
-        <field name="code">7730</field>
-        <field name="name">Entnahme aus der Kapitalrücklage</field>
+    <record model="account.account.template" id="account_7006">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)</field>
+        <field name="code">7006</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7735" model="account.account.template">
-        <field name="code">7735</field>
-        <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7740" model="account.account.template">
-        <field name="code">7740</field>
-        <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
+    <record model="account.account.template" id="account_7008">
+        <field name="name">Gewinnanteile gewerbl.u. selbst. Mituntern., § 9 GewStG bzw. § 18 EStG</field>
+        <field name="code">7008</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7745" model="account.account.template">
-        <field name="code">7745</field>
-        <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
+    <record model="account.account.template" id="account_7009">
+        <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
+        <field name="code">7009</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7750" model="account.account.template">
-        <field name="code">7750</field>
-        <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
+    <record model="account.account.template" id="account_7010">
+        <field name="name">Erträge Wertpapiere/Ausleihungen Finanzanlagevermögen</field>
+        <field name="code">7010</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7755" model="account.account.template">
-        <field name="code">7755</field>
-        <field name="name">Erträge aus Kapitalherabsetzung</field>
+    <record model="account.account.template" id="account_7011">
+        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens</field>
+        <field name="code">7011</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7760" model="account.account.template">
-        <field name="code">7760</field>
-        <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
+    <record model="account.account.template" id="account_7012">
+        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen</field>
+        <field name="code">7012</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7765" model="account.account.template">
-        <field name="code">7765</field>
-        <field name="name">Einstellung in die gesetzliche Rücklage </field>
+    <record model="account.account.template" id="account_7013">
+        <field name="name">Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</field>
+        <field name="code">7013</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7770" model="account.account.template">
-        <field name="code">7770</field>
-        <field name="name">Einstellung in die Rücklage für eigene Anteile</field>
+    <record model="account.account.template" id="account_7014">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen)</field>
+        <field name="code">7014</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7775" model="account.account.template">
-        <field name="code">7775</field>
-        <field name="name">Einstellung in satzungmäßige Rücklage </field>
+    <record model="account.account.template" id="account_7015">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
+        <field name="code">7015</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7780" model="account.account.template">
-        <field name="code">7780</field>
-        <field name="name">Einstellung in andere Gewinnrücklagen </field>
+    <record model="account.account.template" id="account_7016">
+        <field name="name">Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</field>
+        <field name="code">7016</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7790" model="account.account.template">
-        <field name="code">7790</field>
-        <field name="name">Vorabausschüttung</field>
+    <record model="account.account.template" id="account_7017">
+        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.</field>
+        <field name="code">7017</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7795" model="account.account.template">
-        <field name="code">7795</field>
-        <field name="name">Vortrag auf neue Rechnung (GuV)</field>
+    <record model="account.account.template" id="account_7018">
+        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.</field>
+        <field name="code">7018</field>
+        <field name="reconcile" eval="False"/>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
         <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_7800" model="account.account.template">
-        <field name="code">7800</field>
-        <field name="name">(zu freien Verfügung)</field>
+    <record model="account.account.template" id="account_7019">
+        <field name="name">Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen verbundene Unternehmen </field>
+        <field name="code">7019</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_7990" model="account.account.template">
-        <field name="code">7990</field>
-        <field name="name">Aufwendungen/Erträge aus Umrechnungsdifferenzen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9000" model="account.account.template">
-        <field name="code">9000</field>
-        <field name="name">Saldenvorträge- Sachkonten</field>
+    <record model="account.account.template" id="account_7020">
+        <field name="name">Zins- und Dividendenerträge</field>
+        <field name="code">7020</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9001" model="account.account.template">
-        <field name="code">9001</field>
-        <field name="name">Saldenvorträge</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9008" model="account.account.template">
-        <field name="code">9008</field>
-        <field name="name">Saldenvorträge Debitoren</field>
+    <record model="account.account.template" id="account_7030">
+        <field name="name">Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</field>
+        <field name="code">7030</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9009" model="account.account.template">
-        <field name="code">9009</field>
-        <field name="name">Saldenvorträge Kreditoren</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9060" model="account.account.template">
-        <field name="code">9060</field>
-        <field name="name">Offene Posten aus 1990</field>
+    <record model="account.account.template" id="account_7100">
+        <field name="name">Sonstige Zinsen u. ähnliche Erträge</field>
+        <field name="code">7100</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9069" model="account.account.template">
-        <field name="code">9069</field>
-        <field name="name">Offene Posten aus 1999</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9070" model="account.account.template">
-        <field name="code">9070</field>
-        <field name="name">Offene Posten aus 2000</field>
+    <record model="account.account.template" id="account_7103">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)</field>
+        <field name="code">7103</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9071" model="account.account.template">
-        <field name="code">9071</field>
-        <field name="name">Offene Posten aus 2001</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9072" model="account.account.template">
-        <field name="code">9072</field>
-        <field name="name">Offene Posten aus 2002</field>
+    <record model="account.account.template" id="account_7104">
+        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
+        <field name="code">7104</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9073" model="account.account.template">
-        <field name="code">9073</field>
-        <field name="name">Offene Posten aus 2003</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9074" model="account.account.template">
-        <field name="code">9074</field>
-        <field name="name">Offene Posten aus 2004</field>
+    <record model="account.account.template" id="account_7105">
+        <field name="name">Zinserträge § 233a AO, steuerpflichtig</field>
+        <field name="code">7105</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9075" model="account.account.template">
-        <field name="code">9075</field>
-        <field name="name">Offene Posten aus 2005</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9076" model="account.account.template">
-        <field name="code">9076</field>
-        <field name="name">Offene Posten aus 2006</field>
+    <record model="account.account.template" id="account_7106">
+        <field name="name">Zinserträge § 233a AO, steuerfrei (Anlage A KSt)</field>
+        <field name="code">7106</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9077" model="account.account.template">
-        <field name="code">9077</field>
-        <field name="name">Offene Posten aus 2007</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9078" model="account.account.template">
-        <field name="code">9078</field>
-        <field name="name">Offene Posten aus 2008</field>
+    <record model="account.account.template" id="account_7107">
+        <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei</field>
+        <field name="code">7107</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9079" model="account.account.template">
-        <field name="code">9079</field>
-        <field name="name">Offene Posten aus 2009</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9090" model="account.account.template">
-        <field name="code">9090</field>
-        <field name="name">Summenvortragskonto</field>
+    <record model="account.account.template" id="account_7109">
+        <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
+        <field name="code">7109</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9091" model="account.account.template">
-        <field name="code">9091</field>
-        <field name="name">Offene Posten aus 1991</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9092" model="account.account.template">
-        <field name="code">9092</field>
-        <field name="name">Offene Posten aus 1992</field>
+    <record model="account.account.template" id="account_7110">
+        <field name="name">Sonstige Zinserträge</field>
+        <field name="code">7110</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9093" model="account.account.template">
-        <field name="code">9093</field>
-        <field name="name">Offene Posten aus 1993</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9094" model="account.account.template">
-        <field name="code">9094</field>
-        <field name="name">Offene Posten aus 1994</field>
+    <record model="account.account.template" id="account_7119">
+        <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen </field>
+        <field name="code">7119</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9095" model="account.account.template">
-        <field name="code">9095</field>
-        <field name="name">Offene Posten aus 1995</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9096" model="account.account.template">
-        <field name="code">9096</field>
-        <field name="name">Offene Posten aus 1996</field>
+    <record model="account.account.template" id="account_7120">
+        <field name="name">Zinsähnliche Erträge</field>
+        <field name="code">7120</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9097" model="account.account.template">
-        <field name="code">9097</field>
-        <field name="name">Offene Posten aus 1997</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9098" model="account.account.template">
-        <field name="code">9098</field>
-        <field name="name">Offene Posten aus 1998</field>
+    <record model="account.account.template" id="account_7129">
+        <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen </field>
+        <field name="code">7129</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9101" model="account.account.template">
-        <field name="code">9101</field>
-        <field name="name">Verkaufstage</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9102" model="account.account.template">
-        <field name="code">9102</field>
-        <field name="name">Anzahl der Barkunden</field>
+    <record model="account.account.template" id="account_7130">
+        <field name="name">Diskonterträge</field>
+        <field name="code">7130</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9103" model="account.account.template">
-        <field name="code">9103</field>
-        <field name="name">Beschäftigte Personen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9104" model="account.account.template">
-        <field name="code">9104</field>
-        <field name="name">Unbezahlte Personen</field>
+    <record model="account.account.template" id="account_7139">
+        <field name="name">Diskonterträge aus verbundenen Unternehmen </field>
+        <field name="code">7139</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9105" model="account.account.template">
-        <field name="code">9105</field>
-        <field name="name">Verkaufskräfte</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9106" model="account.account.template">
-        <field name="code">9106</field>
-        <field name="name">Geschäftsraum m2</field>
+    <record model="account.account.template" id="account_7140">
+        <field name="name">Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</field>
+        <field name="code">7140</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9107" model="account.account.template">
-        <field name="code">9107</field>
-        <field name="name">Verkaufsraum m2</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9116" model="account.account.template">
-        <field name="code">9116</field>
-        <field name="name">Anzahl Rechnungen</field>
+    <record model="account.account.template" id="account_7141">
+        <field name="name">Zinserträge aus der Abzinsung von Verbindlichkeiten</field>
+        <field name="code">7141</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9117" model="account.account.template">
-        <field name="code">9117</field>
-        <field name="name">Anzahl Kreditkunden monatlich</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9118" model="account.account.template">
-        <field name="code">9118</field>
-        <field name="name">Anzahl Kreditkunden aufgelaufen</field>
+    <record model="account.account.template" id="account_7142">
+        <field name="name">Zinserträge aus der Abzinsung von Rückstellungen</field>
+        <field name="code">7142</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9120" model="account.account.template">
-        <field name="code">9120</field>
-        <field name="name">Erweiterungsinvestitionen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9135" model="account.account.template">
-        <field name="code">9135</field>
-        <field name="name">Auftragseingang im Geschäftsjahr</field>
+    <record model="account.account.template" id="account_7143">
+        <field name="name">Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.</field>
+        <field name="code">7143</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9140" model="account.account.template">
-        <field name="code">9140</field>
-        <field name="name">Auftragsbestand</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9190" model="account.account.template">
-        <field name="code">9190</field>
-        <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
+    <record model="account.account.template" id="account_7144">
+        <field name="name">Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.</field>
+        <field name="code">7144</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9199" model="account.account.template">
-        <field name="code">9199</field>
-        <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9200" model="account.account.template">
-        <field name="code">9200</field>
-        <field name="name">Beschäftigte Personen</field>
+    <record model="account.account.template" id="account_7145">
+        <field name="name">Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</field>
+        <field name="code">7145</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9209" model="account.account.template">
-        <field name="code">9209</field>
-        <field name="name">Gegenkonto zu 9200</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9210" model="account.account.template">
-        <field name="code">9210</field>
-        <field name="name">Produktive Löhne</field>
+    <record model="account.account.template" id="account_7190">
+        <field name="name">Erträge aus Verlustübernahme</field>
+        <field name="code">7190</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9219" model="account.account.template">
-        <field name="code">9219</field>
-        <field name="name">Gegenkonto zu 9210</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9220" model="account.account.template">
-        <field name="code">9220</field>
-        <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
+    <record model="account.account.template" id="account_7192">
+        <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft </field>
+        <field name="code">7192</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9221" model="account.account.template">
-        <field name="code">9221</field>
-        <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9229" model="account.account.template">
-        <field name="code">9229</field>
-        <field name="name">Gegenkonto zu 9220-9221</field>
+    <record model="account.account.template" id="account_7194">
+        <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+        <field name="code">7194</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9230" model="account.account.template">
-        <field name="code">9230</field>
-        <field name="name">Baukostenzuschüsse</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9232" model="account.account.template">
-        <field name="code">9232</field>
-        <field name="name">Investitionszulagen </field>
+    <record model="account.account.template" id="account_7200">
+        <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
+        <field name="code">7200</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9234" model="account.account.template">
-        <field name="code">9234</field>
-        <field name="name">Investitionszuschüsse </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9239" model="account.account.template">
-        <field name="code">9239</field>
-        <field name="name">Gegenkonto zu Konten 9230- 9238</field>
+    <record model="account.account.template" id="account_7201">
+        <field name="name">Abschreibungen auf Finanzanlagen (nicht dauerhaft)</field>
+        <field name="code">7201</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9240" model="account.account.template">
-        <field name="code">9240</field>
-        <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9241" model="account.account.template">
-        <field name="code">9241</field>
-        <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
+    <record model="account.account.template" id="account_7204">
+        <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
+        <field name="code">7204</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9242" model="account.account.template">
-        <field name="code">9242</field>
-        <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9243" model="account.account.template">
-        <field name="code">9243</field>
-        <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
+    <record model="account.account.template" id="account_7207">
+        <field name="name">Abschreibungen auf Finanzanlagen - verbundene Unternehmen</field>
+        <field name="code">7207</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9244" model="account.account.template">
-        <field name="code">9244</field>
-        <field name="name">Gegenkonto zu Konto 9240-43</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9245" model="account.account.template">
-        <field name="code">9245</field>
-        <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
+    <record model="account.account.template" id="account_7208">
+        <field name="name">Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern.,  § 8 GewStG </field>
+        <field name="code">7208</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9246" model="account.account.template">
-        <field name="code">9246</field>
-        <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9247" model="account.account.template">
-        <field name="code">9247</field>
-        <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
+    <record model="account.account.template" id="account_7210">
+        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
+        <field name="code">7210</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9249" model="account.account.template">
-        <field name="code">9249</field>
-        <field name="name">Gegenkonto zu Konto 9245-47</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9250" model="account.account.template">
-        <field name="code">9250</field>
-        <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
+    <record model="account.account.template" id="account_7214">
+        <field name="name">Abschreibungen Wertpapiere des UV z.T. n.abz.</field>
+        <field name="code">7214</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9255" model="account.account.template">
-        <field name="code">9255</field>
-        <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9259" model="account.account.template">
-        <field name="code">9259</field>
-        <field name="name">Gegenkonto zu 9250 und 9255</field>
+    <record model="account.account.template" id="account_7217">
+        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</field>
+        <field name="code">7217</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9260" model="account.account.template">
-        <field name="code">9260</field>
-        <field name="name">Kurzfristige Rückstellungen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9262" model="account.account.template">
-        <field name="code">9262</field>
-        <field name="name">Mittelfristige Rückstellungen</field>
+    <record model="account.account.template" id="account_7250">
+        <field name="name">Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften</field>
+        <field name="code">7250</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9264" model="account.account.template">
-        <field name="code">9264</field>
-        <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9269" model="account.account.template">
-        <field name="code">9269</field>
-        <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
+    <record model="account.account.template" id="account_7255">
+        <field name="name">Abschreibungen Finanzanlagen z.T. n.abz.</field>
+        <field name="code">7255</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9270" model="account.account.template">
-        <field name="code">9270</field>
-        <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9271" model="account.account.template">
-        <field name="code">9271</field>
-        <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
+    <record model="account.account.template" id="account_7300">
+        <field name="name">Zinsen und ähnliche Aufwendungen</field>
+        <field name="code">7300</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9272" model="account.account.template">
-        <field name="code">9272</field>
-        <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9273" model="account.account.template">
-        <field name="code">9273</field>
-        <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
+    <record model="account.account.template" id="account_7302">
+        <field name="name">Steuerl. n. abzugsf., andere Nebenleistg z. Steuern § 4 Abs. 5b EStG</field>
+        <field name="code">7302</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9274" model="account.account.template">
-        <field name="code">9274</field>
-        <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9275" model="account.account.template">
-        <field name="code">9275</field>
-        <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
+    <record model="account.account.template" id="account_7303">
+        <field name="name">Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern </field>
+        <field name="code">7303</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9276" model="account.account.template">
-        <field name="code">9276</field>
-        <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9277" model="account.account.template">
-        <field name="code">9277</field>
-        <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
+    <record model="account.account.template" id="account_7304">
+        <field name="name">Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern </field>
+        <field name="code">7304</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9278" model="account.account.template">
-        <field name="code">9278</field>
-        <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9279" model="account.account.template">
-        <field name="code">9279</field>
-        <field name="name">Verpflichtungen aus Treuhandvermögen</field>
+    <record model="account.account.template" id="account_7305">
+        <field name="name">Zinsaufwendungen § 233a AO betriebliche Steuern</field>
+        <field name="code">7305</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9280" model="account.account.template">
-        <field name="code">9280</field>
-        <field name="name">Gegenkonto zu 9281-9284</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9281" model="account.account.template">
-        <field name="code">9281</field>
-        <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
+    <record model="account.account.template" id="account_7306">
+        <field name="name">Zinsaufwendungen § 233a bis 237 AO Personensteuern </field>
+        <field name="code">7306</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9282" model="account.account.template">
-        <field name="code">9282</field>
-        <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9283" model="account.account.template">
-        <field name="code">9283</field>
-        <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
+    <record model="account.account.template" id="account_7309">
+        <field name="name">Zinsaufwendungen an verbundene Unternehmen</field>
+        <field name="code">7309</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9284" model="account.account.template">
-        <field name="code">9284</field>
-        <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9287" model="account.account.template">
-        <field name="code">9287</field>
-        <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+    <record model="account.account.template" id="account_7310">
+        <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
+        <field name="code">7310</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9288" model="account.account.template">
-        <field name="code">9288</field>
-        <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9289" model="account.account.template">
-        <field name="code">9289</field>
-        <field name="name">Gegenkonto zu 9287 und 9288</field>
+    <record model="account.account.template" id="account_7313">
+        <field name="name">Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a EStG</field>
+        <field name="code">7313</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9290" model="account.account.template">
-        <field name="code">9290</field>
-        <field name="name">Statistisches Konto steuerfreie Auslagen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9291" model="account.account.template">
-        <field name="code">9291</field>
-        <field name="name">Gegenkonto zu 9290</field>
+    <record model="account.account.template" id="account_7316">
+        <field name="name">Zinsen für Gesellschafterdarlehen</field>
+        <field name="code">7316</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9292" model="account.account.template">
-        <field name="code">9292</field>
-        <field name="name">Statistisches Konto Fremdgeld</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9293" model="account.account.template">
-        <field name="code">9293</field>
-        <field name="name">Gegenkonto zu 9292</field>
+    <record model="account.account.template" id="account_7317">
+        <field name="name">Zinsen an Gesellschafter mit mehr als 25% Beteiligung</field>
+        <field name="code">7317</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9295" model="account.account.template">
-        <field name="code">9295</field>
-        <field name="name">Einlagen stiller Gesellschafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9297" model="account.account.template">
-        <field name="code">9297</field>
-        <field name="name">Steuerrechtlicher Ausgleichsposten</field>
+    <record model="account.account.template" id="account_7319">
+        <field name="name">Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene Unternehmen</field>
+        <field name="code">7319</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9400" model="account.account.template">
-        <field name="code">9400</field>
-        <field name="name">Privatentnahmen allgemein</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9410" model="account.account.template">
-        <field name="code">9410</field>
-        <field name="name">Privatsteuern</field>
+    <record model="account.account.template" id="account_7320">
+        <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
+        <field name="code">7320</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9420" model="account.account.template">
-        <field name="code">9420</field>
-        <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9430" model="account.account.template">
-        <field name="code">9430</field>
-        <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+    <record model="account.account.template" id="account_7323">
+        <field name="name">Abschreibungen auf Disagio zur Finanzierung</field>
+        <field name="code">7323</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9440" model="account.account.template">
-        <field name="code">9440</field>
-        <field name="name">Zuwendungen- Spenden</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9450" model="account.account.template">
-        <field name="code">9450</field>
-        <field name="name">Außergewöhnliche Belastungen</field>
+    <record model="account.account.template" id="account_7324">
+        <field name="name">Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens</field>
+        <field name="code">7324</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9460" model="account.account.template">
-        <field name="code">9460</field>
-        <field name="name">Grundstücksaufwand</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9470" model="account.account.template">
-        <field name="code">9470</field>
-        <field name="name">Grundstücksertrag</field>
+    <record model="account.account.template" id="account_7325">
+        <field name="name">Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</field>
+        <field name="code">7325</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9480" model="account.account.template">
-        <field name="code">9480</field>
-        <field name="name">Unentgeltliche Wertabgaben</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9490" model="account.account.template">
-        <field name="code">9490</field>
-        <field name="name">Privateinlagen</field>
+    <record model="account.account.template" id="account_7326">
+        <field name="name">Zinsen zur Finanzierung des Anlagevermögen</field>
+        <field name="code">7326</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9500" model="account.account.template">
-        <field name="code">9500</field>
-        <field name="name">Anteil für Konto Vollhafter 2000</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9501" model="account.account.template">
-        <field name="code">9501</field>
-        <field name="name">Anteil für Konto Vollhafter 2001</field>
+    <record model="account.account.template" id="account_7327">
+        <field name="name">Renten und dauernde Lasten</field>
+        <field name="code">7327</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9502" model="account.account.template">
-        <field name="code">9502</field>
-        <field name="name">Anteil für Konto Vollhafter 2002</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9503" model="account.account.template">
-        <field name="code">9503</field>
-        <field name="name">Anteil für Konto Vollhafter 2003</field>
+    <record model="account.account.template" id="account_7328">
+        <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
+        <field name="code">7328</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9504" model="account.account.template">
-        <field name="code">9504</field>
-        <field name="name">Anteil für Konto Vollhafter 2004</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9505" model="account.account.template">
-        <field name="code">9505</field>
-        <field name="name">Anteil für Konto Vollhafter 2005</field>
+    <record model="account.account.template" id="account_7329">
+        <field name="name">Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene Unternehmen</field>
+        <field name="code">7329</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9506" model="account.account.template">
-        <field name="code">9506</field>
-        <field name="name">Anteil für Konto Vollhafter 2006</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9507" model="account.account.template">
-        <field name="code">9507</field>
-        <field name="name">Anteil für Konto Vollhafter 2007</field>
+    <record model="account.account.template" id="account_7330">
+        <field name="name">Zinsähnliche Aufwendungen</field>
+        <field name="code">7330</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9508" model="account.account.template">
-        <field name="code">9508</field>
-        <field name="name">Anteil für Konto Vollhafter 2008</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9509" model="account.account.template">
-        <field name="code">9509</field>
-        <field name="name">Anteil für Konto Vollhafter 2009</field>
+    <record model="account.account.template" id="account_7339">
+        <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen </field>
+        <field name="code">7339</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9510" model="account.account.template">
-        <field name="code">9510</field>
-        <field name="name">Anteil für Konto Vollhafter 2010</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9511" model="account.account.template">
-        <field name="code">9511</field>
-        <field name="name">Anteil für Konto Vollhafter 2011</field>
+    <record model="account.account.template" id="account_7340">
+        <field name="name">Diskontaufwendungen</field>
+        <field name="code">7340</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9512" model="account.account.template">
-        <field name="code">9512</field>
-        <field name="name">Anteil für Konto Vollhafter 2012</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9513" model="account.account.template">
-        <field name="code">9513</field>
-        <field name="name">Anteil für Konto Vollhafter 2013</field>
+    <record model="account.account.template" id="account_7349">
+        <field name="name">Diskontaufwendungen an verbundene Unternehmen </field>
+        <field name="code">7349</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9514" model="account.account.template">
-        <field name="code">9514</field>
-        <field name="name">Anteil für Konto Vollhafter 2014</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9515" model="account.account.template">
-        <field name="code">9515</field>
-        <field name="name">Anteil für Konto Vollhafter 2015</field>
+    <record model="account.account.template" id="account_7350">
+        <field name="name">Zinsen und ähnliche Aufwendungen z.T. nicht abz.</field>
+        <field name="code">7350</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9516" model="account.account.template">
-        <field name="code">9516</field>
-        <field name="name">Anteil für Konto Vollhafter 2016</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9517" model="account.account.template">
-        <field name="code">9517</field>
-        <field name="name">Anteil für Konto Vollhafter 2017</field>
+    <record model="account.account.template" id="account_7351">
+        <field name="name">Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.</field>
+        <field name="code">7351</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9518" model="account.account.template">
-        <field name="code">9518</field>
-        <field name="name">Anteil für Konto Vollhafter 2018</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9519" model="account.account.template">
-        <field name="code">9519</field>
-        <field name="name">Anteil für Konto Vollhafter 2019</field>
+    <record model="account.account.template" id="account_7355">
+        <field name="name">Kreditprovisionen und Verwaltungskostenbeiträge</field>
+        <field name="code">7355</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9520" model="account.account.template">
-        <field name="code">9520</field>
-        <field name="name">Anteil für Konto Vollhafter 2020</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9521" model="account.account.template">
-        <field name="code">9521</field>
-        <field name="name">Anteil für Konto Vollhafter 2021</field>
+    <record model="account.account.template" id="account_7360">
+        <field name="name">Zinsanteil der Zuführungen zu Pensionsrückstellungen</field>
+        <field name="code">7360</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9522" model="account.account.template">
-        <field name="code">9522</field>
-        <field name="name">Anteil für Konto Vollhafter 2022</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9523" model="account.account.template">
-        <field name="code">9523</field>
-        <field name="name">Anteil für Konto Vollhafter 2023</field>
+    <record model="account.account.template" id="account_7361">
+        <field name="name">Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</field>
+        <field name="code">7361</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9524" model="account.account.template">
-        <field name="code">9524</field>
-        <field name="name">Anteil für Konto Vollhafter 2024</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9525" model="account.account.template">
-        <field name="code">9525</field>
-        <field name="name">Anteil für Konto Vollhafter 2025</field>
+    <record model="account.account.template" id="account_7362">
+        <field name="name">Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
+        <field name="code">7362</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9526" model="account.account.template">
-        <field name="code">9526</field>
-        <field name="name">Anteil für Konto Vollhafter 2026</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9527" model="account.account.template">
-        <field name="code">9527</field>
-        <field name="name">Anteil für Konto Vollhafter 2027</field>
+    <record model="account.account.template" id="account_7363">
+        <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.</field>
+        <field name="code">7363</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9528" model="account.account.template">
-        <field name="code">9528</field>
-        <field name="name">Anteil für Konto Vollhafter 2028</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9529" model="account.account.template">
-        <field name="code">9529</field>
-        <field name="name">Anteil für Konto Vollhafter 2029</field>
+    <record model="account.account.template" id="account_7364">
+        <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 246 Abs. 2 HGB</field>
+        <field name="code">7364</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9530" model="account.account.template">
-        <field name="code">9530</field>
-        <field name="name">Anteil für Konto Vollhafter 9810</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9531" model="account.account.template">
-        <field name="code">9531</field>
-        <field name="name">Anteil für Konto Vollhafter 9811</field>
+    <record model="account.account.template" id="account_7365">
+        <field name="name">Aufwendungen aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB</field>
+        <field name="code">7365</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9532" model="account.account.template">
-        <field name="code">9532</field>
-        <field name="name">Anteil für Konto Vollhafter 9812</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9533" model="account.account.template">
-        <field name="code">9533</field>
-        <field name="name">Anteil für Konto Vollhafter 9813</field>
+    <record model="account.account.template" id="account_7366">
+        <field name="name">Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen</field>
+        <field name="code">7366</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9534" model="account.account.template">
-        <field name="code">9534</field>
-        <field name="name">Anteil für Konto Vollhafter 9814</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9535" model="account.account.template">
-        <field name="code">9535</field>
-        <field name="name">Anteil für Konto Vollhafter 9815</field>
+    <record model="account.account.template" id="account_7390">
+        <field name="name">Aufwendungen aus Verlustübernahme </field>
+        <field name="code">7390</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9536" model="account.account.template">
-        <field name="code">9536</field>
-        <field name="name">Anteil für Konto Vollhafter 9816</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9537" model="account.account.template">
-        <field name="code">9537</field>
-        <field name="name">Anteil für Konto Vollhafter 9817</field>
+    <record model="account.account.template" id="account_7392">
+        <field name="name">Abgeführte Gewinne auf Grund eine Gewinngemeinschaft </field>
+        <field name="code">7392</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9538" model="account.account.template">
-        <field name="code">9538</field>
-        <field name="name">Anteil für Konto Vollhafter 9818</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9539" model="account.account.template">
-        <field name="code">9539</field>
-        <field name="name">Anteil für Konto Vollhafter 9819</field>
+    <record model="account.account.template" id="account_7394">
+        <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+        <field name="code">7394</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9540" model="account.account.template">
-        <field name="code">9540</field>
-        <field name="name">Anteil für Konto Vollhafter 0060</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9541" model="account.account.template">
-        <field name="code">9541</field>
-        <field name="name">Anteil für Konto Vollhafter 0061</field>
+    <record model="account.account.template" id="account_7399">
+        <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
+        <field name="code">7399</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9542" model="account.account.template">
-        <field name="code">9542</field>
-        <field name="name">Anteil für Konto Vollhafter 0062</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9543" model="account.account.template">
-        <field name="code">9543</field>
-        <field name="name">Anteil für Konto Vollhafter 0063</field>
+    <record model="account.account.template" id="account_7400">
+        <field name="name">Außerordentliche Erträge</field>
+        <field name="code">7400</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9544" model="account.account.template">
-        <field name="code">9544</field>
-        <field name="name">Anteil für Konto Vollhafter 0064</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9545" model="account.account.template">
-        <field name="code">9545</field>
-        <field name="name">Anteil für Konto Vollhafter 0065</field>
+    <record model="account.account.template" id="account_7401">
+        <field name="name">Außerordentliche Erträge finanzwirksam </field>
+        <field name="code">7401</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9546" model="account.account.template">
-        <field name="code">9546</field>
-        <field name="name">Anteil für Konto Vollhafter 0066</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9547" model="account.account.template">
-        <field name="code">9547</field>
-        <field name="name">Anteil für Konto Vollhafter 0067</field>
+    <record model="account.account.template" id="account_7450">
+        <field name="name">Außerordentliche Erträge nicht finanzwirksam </field>
+        <field name="code">7450</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9548" model="account.account.template">
-        <field name="code">9548</field>
-        <field name="name">Anteil für Konto Vollhafter 0068</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9549" model="account.account.template">
-        <field name="code">9549</field>
-        <field name="name">Anteil für Konto Vollhafter 0069</field>
+    <record model="account.account.template" id="account_7451">
+        <field name="name">Erträge durch Verschmelzung und Umwandlung</field>
+        <field name="code">7451</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9550" model="account.account.template">
-        <field name="code">9550</field>
-        <field name="name">Anteil für Konto Teilhafter 2050</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9551" model="account.account.template">
-        <field name="code">9551</field>
-        <field name="name">Anteil für Konto Teilhafter 2051</field>
+    <record model="account.account.template" id="account_7452">
+        <field name="name">Erträge durch den Verkauf von bedeutenden Beteiligungen</field>
+        <field name="code">7452</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9552" model="account.account.template">
-        <field name="code">9552</field>
-        <field name="name">Anteil für Konto Teilhafter 2052</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9553" model="account.account.template">
-        <field name="code">9553</field>
-        <field name="name">Anteil für Konto Teilhafter 2053</field>
+    <record model="account.account.template" id="account_7453">
+        <field name="name">Erträge durch den Verkauf von bedeutenden Grundstücken</field>
+        <field name="code">7453</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9554" model="account.account.template">
-        <field name="code">9554</field>
-        <field name="name">Anteil für Konto Teilhafter 2054</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9555" model="account.account.template">
-        <field name="code">9555</field>
-        <field name="name">Anteil für Konto Teilhafter 2055</field>
+    <record model="account.account.template" id="account_7454">
+        <field name="name">Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
+        <field name="code">7454</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9556" model="account.account.template">
-        <field name="code">9556</field>
-        <field name="name">Anteil für Konto Teilhafter 2056</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9557" model="account.account.template">
-        <field name="code">9557</field>
-        <field name="name">Anteil für Konto Teilhafter 2057</field>
+    <record model="account.account.template" id="account_7460">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften</field>
+        <field name="code">7460</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9558" model="account.account.template">
-        <field name="code">9558</field>
-        <field name="name">Anteil für Konto Teilhafter 2058</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9559" model="account.account.template">
-        <field name="code">9559</field>
-        <field name="name">Anteil für Konto Teilhafter 2059</field>
+    <record model="account.account.template" id="account_7461">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)</field>
+        <field name="code">7461</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9560" model="account.account.template">
-        <field name="code">9560</field>
-        <field name="name">Anteil für Konto Teilhafter 2060</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9561" model="account.account.template">
-        <field name="code">9561</field>
-        <field name="name">Anteil für Konto Teilhafter 2061</field>
+    <record model="account.account.template" id="account_7462">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)</field>
+        <field name="code">7462</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9562" model="account.account.template">
-        <field name="code">9562</field>
-        <field name="name">Anteil für Konto Teilhafter 2062</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9563" model="account.account.template">
-        <field name="code">9563</field>
-        <field name="name">Anteil für Konto Teilhafter 2063</field>
+    <record model="account.account.template" id="account_7463">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)</field>
+        <field name="code">7463</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9564" model="account.account.template">
-        <field name="code">9564</field>
-        <field name="name">Anteil für Konto Teilhafter 2064</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9565" model="account.account.template">
-        <field name="code">9565</field>
-        <field name="name">Anteil für Konto Teilhafter 2065</field>
+    <record model="account.account.template" id="account_7464">
+        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
+        <field name="code">7464</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9566" model="account.account.template">
-        <field name="code">9566</field>
-        <field name="name">Anteil für Konto Teilhafter 2066</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9567" model="account.account.template">
-        <field name="code">9567</field>
-        <field name="name">Anteil für Konto Teilhafter 2067</field>
+    <record model="account.account.template" id="account_7500">
+        <field name="name">Außerordentliche Aufwendungen</field>
+        <field name="code">7500</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9568" model="account.account.template">
-        <field name="code">9568</field>
-        <field name="name">Anteil für Konto Teilhafter 2068</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9569" model="account.account.template">
-        <field name="code">9569</field>
-        <field name="name">Anteil für Konto Teilhafter 2069</field>
+    <record model="account.account.template" id="account_7501">
+        <field name="name">Außerordentliche Aufwendungen finanzwirksam </field>
+        <field name="code">7501</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9570" model="account.account.template">
-        <field name="code">9570</field>
-        <field name="name">Anteil für Konto Teilhafter 2070 </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9571" model="account.account.template">
-        <field name="code">9571</field>
-        <field name="name">Anteil für Konto Teilhafter 2071</field>
+    <record model="account.account.template" id="account_7550">
+        <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam </field>
+        <field name="code">7550</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9572" model="account.account.template">
-        <field name="code">9572</field>
-        <field name="name">Anteil für Konto Teilhafter 2072</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9573" model="account.account.template">
-        <field name="code">9573</field>
-        <field name="name">Anteil für Konto Teilhafter 2073</field>
+    <record model="account.account.template" id="account_7551">
+        <field name="name">Verluste durch Verschmelzung und Umwandlung</field>
+        <field name="code">7551</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9574" model="account.account.template">
-        <field name="code">9574</field>
-        <field name="name">Anteil für Konto Teilhafter 2074</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9575" model="account.account.template">
-        <field name="code">9575</field>
-        <field name="name">Anteil für Konto Teilhafter 2075</field>
+    <record model="account.account.template" id="account_7552">
+        <field name="name">Verluste durch außergewöhnliche Schadensfälle</field>
+        <field name="code">7552</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9576" model="account.account.template">
-        <field name="code">9576</field>
-        <field name="name">Anteil für Konto Teilhafter 2076</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9577" model="account.account.template">
-        <field name="code">9577</field>
-        <field name="name">Anteil für Konto Teilhafter 2077</field>
+    <record model="account.account.template" id="account_7553">
+        <field name="name">Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</field>
+        <field name="code">7553</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9578" model="account.account.template">
-        <field name="code">9578</field>
-        <field name="name">Anteil für Konto Teilhafter 2078</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9579" model="account.account.template">
-        <field name="code">9579</field>
-        <field name="name">Anteil für Konto Teilhafter 2079</field>
+    <record model="account.account.template" id="account_7554">
+        <field name="name">Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
+        <field name="code">7554</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9580" model="account.account.template">
-        <field name="code">9580</field>
-        <field name="name">Anteil für Konto Vollhafter 9820 </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9581" model="account.account.template">
-        <field name="code">9581</field>
-        <field name="name">Anteil für Konto Vollhafter 9821</field>
+    <record model="account.account.template" id="account_7560">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften</field>
+        <field name="code">7560</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9582" model="account.account.template">
-        <field name="code">9582</field>
-        <field name="name">Anteil für Konto Vollhafter 9822</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9583" model="account.account.template">
-        <field name="code">9583</field>
-        <field name="name">Anteil für Konto Vollhafter 9823</field>
+    <record model="account.account.template" id="account_7561">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)</field>
+        <field name="code">7561</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9584" model="account.account.template">
-        <field name="code">9584</field>
-        <field name="name">Anteil für Konto Vollhafter 9824</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9585" model="account.account.template">
-        <field name="code">9585</field>
-        <field name="name">Anteil für Konto Vollhafter 9825</field>
+    <record model="account.account.template" id="account_7562">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)</field>
+        <field name="code">7562</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9586" model="account.account.template">
-        <field name="code">9586</field>
-        <field name="name">Anteil für Konto Vollhafter 9826</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9587" model="account.account.template">
-        <field name="code">9587</field>
-        <field name="name">Anteil für Konto Vollhafter 9827</field>
+    <record model="account.account.template" id="account_7563">
+        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
+        <field name="code">7563</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9588" model="account.account.template">
-        <field name="code">9588</field>
-        <field name="name">Anteil für Konto Vollhafter 9828</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9589" model="account.account.template">
-        <field name="code">9589</field>
-        <field name="name">Anteil für Konto Vollhafter 9829</field>
+    <record model="account.account.template" id="account_7600">
+        <field name="name">Körperschaftsteuer</field>
+        <field name="code">7600</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9590" model="account.account.template">
-        <field name="code">9590</field>
-        <field name="name">Anteil für Konto Teilhafter 0080 </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9591" model="account.account.template">
-        <field name="code">9591</field>
-        <field name="name">Anteil für Konto Teilhafter 0081</field>
+    <record model="account.account.template" id="account_7603">
+        <field name="name">Körperschaftsteuer für Vorjahre</field>
+        <field name="code">7603</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9592" model="account.account.template">
-        <field name="code">9592</field>
-        <field name="name">Anteil für Konto Teilhafter 0082</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9593" model="account.account.template">
-        <field name="code">9593</field>
-        <field name="name">Anteil für Konto Teilhafter 0083</field>
+    <record model="account.account.template" id="account_7604">
+        <field name="name">Körperschaftsteuererstattungen für Vorjahre</field>
+        <field name="code">7604</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9594" model="account.account.template">
-        <field name="code">9594</field>
-        <field name="name">Anteil für Konto Teilhafter 0084</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9595" model="account.account.template">
-        <field name="code">9595</field>
-        <field name="name">Anteil für Konto Teilhafter 0085</field>
+    <record model="account.account.template" id="account_7607">
+        <field name="name">Solidaritätszuschlag Erstattungen für Vorjahre</field>
+        <field name="code">7607</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9596" model="account.account.template">
-        <field name="code">9596</field>
-        <field name="name">Anteil für Konto Teilhafter 0086</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9597" model="account.account.template">
-        <field name="code">9597</field>
-        <field name="name">Anteil für Konto Teilhafter 0087</field>
+    <record model="account.account.template" id="account_7608">
+        <field name="name">Solidaritätszuschlag</field>
+        <field name="code">7608</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9598" model="account.account.template">
-        <field name="code">9598</field>
-        <field name="name">Anteil für Konto Teilhafter 0088</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9599" model="account.account.template">
-        <field name="code">9599</field>
-        <field name="name">Anteil für Konto Teilhafter 0089</field>
+    <record model="account.account.template" id="account_7609">
+        <field name="name">Solidaritätszuschlag für Vorjahre</field>
+        <field name="code">7609</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9600" model="account.account.template">
-        <field name="code">9600</field>
-        <field name="name">Name des Gesellschafters Vollhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9610" model="account.account.template">
-        <field name="code">9610</field>
-        <field name="name">Tätigkeitsvergütung Vollhafter</field>
+    <record model="account.account.template" id="account_7610">
+        <field name="name">Gewerbesteuer ( Vorauszahlung )</field>
+        <field name="code">7610</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9620" model="account.account.template">
-        <field name="code">9620</field>
-        <field name="name">Tantieme Vollhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9630" model="account.account.template">
-        <field name="code">9630</field>
-        <field name="name">Darlehensverzinsung Vollhafter</field>
+    <record model="account.account.template" id="account_7630">
+        <field name="name">Kapitalertragsteuer 25 %</field>
+        <field name="code">7630</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9640" model="account.account.template">
-        <field name="code">9640</field>
-        <field name="name">Gebrauchsüberlassung Vollhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9650" model="account.account.template">
-        <field name="code">9650</field>
-        <field name="name">Sonstige Vergütungen Vollhafter</field>
+    <record model="account.account.template" id="account_7633">
+        <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</field>
+        <field name="code">7633</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9690" model="account.account.template">
-        <field name="code">9690</field>
-        <field name="name">Restanteil Vollhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9700" model="account.account.template">
-        <field name="code">9700</field>
-        <field name="name">Name des Gesellschafters Teillhafter</field>
+    <record model="account.account.template" id="account_7639">
+        <field name="name">Anrechnung / Abzug ausländische Quellensteuer</field>
+        <field name="code">7639</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9710" model="account.account.template">
-        <field name="code">9710</field>
-        <field name="name">Tätigkeitsvergütung Teillhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9720" model="account.account.template">
-        <field name="code">9720</field>
-        <field name="name">Tantieme Teillhafter</field>
+    <record model="account.account.template" id="account_7640">
+        <field name="name">Gewerbesteuernachzahlungen Vorjahre</field>
+        <field name="code">7640</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9730" model="account.account.template">
-        <field name="code">9730</field>
-        <field name="name">Darlehensverzinsung Teillhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9740" model="account.account.template">
-        <field name="code">9740</field>
-        <field name="name">Gebrauchsüberlassung Teillhafter</field>
+    <record model="account.account.template" id="account_7641">
+        <field name="name">Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG</field>
+        <field name="code">7641</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9750" model="account.account.template">
-        <field name="code">9750</field>
-        <field name="name">Sonstige Vergütungen Teillhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9780" model="account.account.template">
-        <field name="code">9780</field>
-        <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
+    <record model="account.account.template" id="account_7642">
+        <field name="name">Gewerbesteuererstattungen Vorjahre</field>
+        <field name="code">7642</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9790" model="account.account.template">
-        <field name="code">9790</field>
-        <field name="name">Restanteil Teillhafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9800" model="account.account.template">
-        <field name="code">9800</field>
-        <field name="name">Lösch- und Korrekturschlüssel</field>
+    <record model="account.account.template" id="account_7643">
+        <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG</field>
+        <field name="code">7643</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9801" model="account.account.template">
-        <field name="code">9801</field>
-        <field name="name">Lösch- und Korrekturschlüssel</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9810" model="account.account.template">
-        <field name="code">9810</field>
-        <field name="name">Gesellschafter-Darlehen</field>
+    <record model="account.account.template" id="account_7644">
+        <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen</field>
+        <field name="code">7644</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9820" model="account.account.template">
-        <field name="code">9820</field>
-        <field name="name">Verlust-/ Vortragskonto</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9830" model="account.account.template">
-        <field name="code">9830</field>
-        <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+    <record model="account.account.template" id="account_7646">
+        <field name="name">Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</field>
+        <field name="code">7646</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9840" model="account.account.template">
-        <field name="code">9840</field>
-        <field name="name">Gesellschafter-Darlehen</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9850" model="account.account.template">
-        <field name="code">9850</field>
-        <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+    <record model="account.account.template" id="account_7648">
+        <field name="name">Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</field>
+        <field name="code">7648</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9860" model="account.account.template">
-        <field name="code">9860</field>
-        <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9870" model="account.account.template">
-        <field name="code">9870</field>
-        <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
+    <record model="account.account.template" id="account_7649">
+        <field name="name">Erträge aus der Zuführung und Auflösung von latenten Steuern</field>
+        <field name="code">7649</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9880" model="account.account.template">
-        <field name="code">9880</field>
-        <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_revenue"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9882" model="account.account.template">
-        <field name="code">9882</field>
-        <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
+    <record model="account.account.template" id="account_7650">
+        <field name="name">Sonstige Steuern</field>
+        <field name="code">7650</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9883" model="account.account.template">
-        <field name="code">9883</field>
-        <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9884" model="account.account.template">
-        <field name="code">9884</field>
-        <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+    <record model="account.account.template" id="account_7675">
+        <field name="name">Verbrauchsteuer</field>
+        <field name="code">7675</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9885" model="account.account.template">
-        <field name="code">9885</field>
-        <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9886" model="account.account.template">
-        <field name="code">9886</field>
-        <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+    <record model="account.account.template" id="account_7678">
+        <field name="name">Ökosteuer</field>
+        <field name="code">7678</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9887" model="account.account.template">
-        <field name="code">9887</field>
-        <field name="name">Steueraufwand der Gesellschafter </field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9889" model="account.account.template">
-        <field name="code">9889</field>
-        <field name="name">Gegenkonto zu 9887</field>
+    <record model="account.account.template" id="account_7680">
+        <field name="name">Grundsteuer</field>
+        <field name="code">7680</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9890" model="account.account.template">
-        <field name="code">9890</field>
-        <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9891" model="account.account.template">
-        <field name="code">9891</field>
-        <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
+    <record model="account.account.template" id="account_7685">
+        <field name="name">Kfz-Steuer</field>
+        <field name="code">7685</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9893" model="account.account.template">
-        <field name="code">9893</field>
-        <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9894" model="account.account.template">
-        <field name="code">9894</field>
-        <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+    <record model="account.account.template" id="account_7690">
+        <field name="name">Steuernachzahlung Vorj. - sonst. Steuern</field>
+        <field name="code">7690</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9895" model="account.account.template">
-        <field name="code">9895</field>
-        <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9896" model="account.account.template">
-        <field name="code">9896</field>
-        <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
+    <record model="account.account.template" id="account_7692">
+        <field name="name">Steuererstattungen Vorj. - sonst. Steuern</field>
+        <field name="code">7692</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9897" model="account.account.template">
-        <field name="code">9897</field>
-        <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9899" model="account.account.template">
-        <field name="code">9899</field>
-        <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
+    <record model="account.account.template" id="account_7694">
+        <field name="name">Erträge - Auflösung v. Rückst. f. sonst. St.</field>
+        <field name="code">7694</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9900" model="account.account.template">
-        <field name="code">9900</field>
-        <field name="name">SO Commitment</field>
+        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_expenses"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9910" model="account.account.template">
-        <field name="code">9910</field>
-        <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
+    <record model="account.account.template" id="account_9000">
+        <field name="name">Saldenvorträge Sachkonten</field>
+        <field name="code">9000</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9911" model="account.account.template">
-        <field name="code">9911</field>
-        <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9912" model="account.account.template">
-        <field name="code">9912</field>
-        <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
+    <record model="account.account.template" id="account_9008">
+        <field name="name">Saldenvorträge Debitoren</field>
+        <field name="code">9008</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9913" model="account.account.template">
-        <field name="code">9913</field>
-        <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9918" model="account.account.template">
-        <field name="code">9918</field>
-        <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
+    <record model="account.account.template" id="account_9009">
+        <field name="name">Saldenvorträge Kreditoren</field>
+        <field name="code">9009</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9919" model="account.account.template">
-        <field name="code">9919</field>
-        <field name="name">Gegenkonto zu 9918 (Haben)</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_other_income"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
-    <record id="chart_skr04_9980" model="account.account.template">
-        <field name="code">9980</field>
-        <field name="name">Anteil für Verbindlichkeitskonten</field>
+    <record model="account.account.template" id="account_9090">
+        <field name="name">Summenvortragskonto</field>
+        <field name="code">9090</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="chart_skr04_9981" model="account.account.template">
-        <field name="code">9981</field>
-        <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
         <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="l10n_de.account_type_other"/>
+        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
         <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
     </record>
 
     <record id="l10n_chart_de_skr04" model="account.chart.template">
         <field name="cash_account_code_prefix">1600</field>
         <field name="bank_account_code_prefix">1800</field>
-        <field name="property_account_receivable_id" ref="chart_skr04_1206"/>
-        <field name="property_account_payable_id" ref="chart_skr04_3301"/>
-        <field name="property_account_expense_categ_id" ref="chart_skr04_5400"/>
-        <field name="property_account_income_categ_id" ref="chart_skr04_4400"/>
-        <field name="income_currency_exchange_account_id" ref="chart_skr04_4840"/>
-        <field name="expense_currency_exchange_account_id" ref="chart_skr04_6880"/>
+        <field name="property_account_receivable_id" ref="account_1200"/>
+        <field name="property_account_payable_id" ref="account_3300"/>
+        <field name="property_account_expense_categ_id" ref="account_5400"/>
+        <field name="property_account_income_categ_id" ref="account_4400"/>
+        <field name="income_currency_exchange_account_id" ref="account_4840"/>
+        <field name="expense_currency_exchange_account_id" ref="account_6880"/>
     </record>
 
-  </data>
-</odoo>
+    </data>
+</odoo>
\ No newline at end of file