[IMP] l10n_de_skr03: switch account.account.template creation in csv

data creation is faster when done through a CSV file compared to an XML file. Hence doing it through a CSV was task# 1909961
author: Hetashree Chauhan <hch@odoo.com> 2018-11-16 07:09:29 +0000
committer: Yannick Tivisse <yti@odoo.com> 2019-02-08 06:02:28 +0000
commit: fa3a1bf100c816d390dffa5d281d1363dd4d17ba (patch)
tree: de6876a4d63cf0b686f75913e11f7474d8d98266 /addons/l10n_de_skr03
parent: aa76c389cbbe6912787c86036c927bf34292425e (diff)
4 files changed, 1300 insertions, 10262 deletions
diff --git a/addons/l10n_de_skr03/__manifest__.py b/addons/l10n_de_skr03/__manifest__.py
index ca3309cf328..4c384c0e524 100644
--- a/addons/l10n_de_skr03/__manifest__.py
+++ b/addons/l10n_de_skr03/__manifest__.py
@@ -46,6 +46,8 @@ German accounting chart and localization.
     'depends': ['l10n_de'],
     'data': [
         'data/l10n_de_skr03_chart_data.xml',
+        'data/account.account.template.csv',
+        'data/l10n_de_skr03_chart_post_data.xml',
         'data/account_data.xml',
         'data/account_tax_fiscal_position_data.xml',
         'data/account_reconcile_model_template.xml',
diff --git a/addons/l10n_de_skr03/data/account.account.template.csv b/addons/l10n_de_skr03/data/account.account.template.csv
new file mode 100644
index 00000000000..092915add9a
--- /dev/null
+++ b/addons/l10n_de_skr03/data/account.account.template.csv
@@ -0,0 +1,1283 @@
+"id","code","name","tag_ids/id","user_type_id/id","chart_template_id/id","reconcile"
+"account_0005","0005","Rückständige fällige Einzahlungen auf Geschäftsanteile","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0010","0010","Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0015","0015","Konzessionen","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0020","0020","Gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0025","0025","Ähnliche Rechte und Werte","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0027","0027","EDV-Software","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0030","0030","Lizenzen an gewerblichen Schutzrechten","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0035","0035","Geschäfts- oder Firmenwert","l10n_de.tag_de_asset_bs_A_I_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0038","0038","Anzahlungen auf Geschäfts-, Firmenwert","l10n_de.tag_de_asset_bs_A_I_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0039","0039","Anzahlungen immaterielle VermG","l10n_de.tag_de_asset_bs_A_I_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0040","0040","Verschmelzungsmehrwert","l10n_de.tag_de_asset_bs_A_I_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0043","0043","Selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0045","0045","Lizenzen und Franchiseverträge","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0046","0046","Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0047","0047","Rezepte, Verfahren, Prototypen","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0048","0048","Immaterielle Vermögensgegenstände in Entwicklung","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0050","0050","Grundstücke,grndst.Rechte und Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0059","0059","Grundstücksanteil häusl. Arbeitszimmer","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0060","0060","Grundstücksgleiche Rechte ohne Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0065","0065","Unbebaute Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0070","0070","Grundstücksgleiche Rechte","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0075","0075","Grundstücke mit Substanzverzehr","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0079","0079","Anzahlungen a.Grundstücke ohne Bauten","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0080","0080","Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0085","0085","Grundstückswert bebauter Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0090","0090","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0100","0100","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0110","0110","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0111","0111","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0112","0112","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0113","0113","Einrichtung Fabrik- und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0115","0115","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0120","0120","Geschäfts-,Fabrik-u.and. Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0129","0129","Anzahlg. auf Bauten eigen. Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0140","0140","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0145","0145","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0146","0146","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0147","0147","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0148","0148","Einrichtungen für Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0149","0149","Gebäudeteil häusliches Arbeitszimmer","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0150","0150","Wohnbauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0159","0159","Anzahlg. auf Wohnbauten a.eig.Grundst","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0160","0160","Bauten auf fremden Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0165","0165","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0170","0170","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0175","0175","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0176","0176","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0177","0177","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0178","0178","Einrichtung Fabrik- und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0179","0179","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0180","0180","Geschäfts-,Fabrik-u.and. Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0189","0189","Anzahlg. auf Bauten fremd. Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0190","0190","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0191","0191","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0192","0192","Außenanlagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0193","0193","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0194","0194","Einrichtungen für Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0195","0195","Wohnbauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0199","0199","Anzahlungen a. Wohnbauten a. fremd. Gr.","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0200","0200","Technische Anlagen und Maschinen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0210","0210","Maschinen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0220","0220","Maschinengebundene Werkzeuge","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0240","0240","Maschinelle Anlagen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0260","0260","Transportanlagen und Ähnliches","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0280","0280","Betriebsvorrichtungen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0290","0290","Technische Anlagen und Maschinen im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0299","0299","Anzahlungen auf technische Anlagen","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0300","0300","Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0310","0310","Andere Anlagen","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0320","0320","PKW","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0350","0350","LKW","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0380","0380","Sonstige Transportmittel","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0400","0400","Betriebsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0410","0410","Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0420","0420","Büroeinrichtung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0430","0430","Ladeneinrichtung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0440","0440","Werkzeuge","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0450","0450","Einbauten","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0460","0460","Gerüst- und Schalungsmaterial","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0480","0480","Geringwertige Wirtschaftsgüter","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0485","0485","Geringwertige WG Sammelposten","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0490","0490","Sonstige Betriebs-u.Gesch.ausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0498","0498","Betriebs- u. Gesch.ausstattung im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0499","0499","Anzahlung Betriebs- u. Gesch.ausstattung","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0500","0500","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0501","0501","Anteile an verbundenen Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0502","0502","Anteile an verbundenen Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0503","0503","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0504","0504","Anteile a.herrschender Gesellschaft","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0505","0505","Ausleihungen an verbundene Unternehmen","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0506","0506","Ausleihungen an verbundene Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0507","0507","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0508","0508","Ausleihungen an verbundene Unternehmen, Einzelunternehmen","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0509","0509","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0510","0510","Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0513","0513","Typisch stille Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0516","0516","Atypische stille Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0517","0517","Beteiligungen an Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0518","0518","Beteiligungen an Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0519","0519","Beteiligung GmbH Co.an Komplementär GmbH","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0520","0520","Ausleih. an UN mit Beteiligungsverh.","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0523","0523","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0524","0524","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0525","0525","Wertpapiere des Anlagevermögens","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0530","0530","Wertpapiere mit Gewinnbeteil.ansprüch.","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0535","0535","Festverzinsliche Wertpapiere","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0540","0540","Sonstige Ausleihungen","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0550","0550","Darlehen","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0570","0570","Genossenschaftsanteile z.lfr.Verbleib","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0580","0580","Ausleihungen an Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0582","0582","Ausleihungen an GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0584","0584","Ausleihungen an persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0586","0586","Ausleihungen an Kommanditisten","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0590","0590","Ausleihungen an nahe stehende Personen","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0595","0595","LV-Rückdeckungsansprüche z.lfr.Verbl.","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0600","0600","Anleihen, nicht konvertibel","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0601","0601","Anleihen, nicht konvertibel (b. 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0605","0605","Anleihen, nicht konvertibel (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0610","0610","Anleihen, nicht konvertibel (g.5 Jahre)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0615","0615","Anleihen konvertibel","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0616","0616","Anleihen konvertibel(bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0620","0620","Anleihen konvertibel(1-5 Jahre)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0625","0625","Anleihen konvertibel(größer 5 Jahre)","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0630","0630","Verbindlichkeiten gg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0631","0631","Verbindlichkeiten Kreditinstitut(b.1J)","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0640","0640","Verbindlichkeiten Kreditinstitut(1-5J)","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0650","0650","Verbindlichkeiten Kreditinstitut(g.5J)","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0660","0660","TZ-Verbindlichkeit. gg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0661","0661","TZ-Verbindlichkeit. Kreditinstitut,b.1 J","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0670","0670","TZ-Verbindlichkeit. Kreditinstitut,1-5 J","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0680","0680","TZ-Verbindlichkeit. Kreditinstitut,g.5 J","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0699","0699","Gegenkonto bei Aufteilung Kto 0690-98","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0700","0700","Verbindlichk.gegenüber verbundenen UN","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0701","0701","Verbindlichkeit. gg.verbundene UN(b.1 J)","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0705","0705","Verbindlichkeit. gg.verbundene UN(1-5 J)","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0710","0710","Verbindlichkeit. gg.verbundene UN(g.5 J)","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0715","0715","Verbindl. gg.UN mit Beteiligungsverh.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0716","0716","Verbindl. gg.UN mit Beteiligg.verh. b.1J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0720","0720","Verbindl. gg.UN mit Beteiligg.verh. 1-5J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0725","0725","Verbindl. gg.UN mit Beteiligg.verh. g.5J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0730","0730","Verbindlichkeit.gg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0731","0731","Verbindlichkeit.gg. Gesellschaftern b.1J","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0740","0740","Verbindlichkeit.gg. Gesellschaftern 1-5J","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0750","0750","Verbindlichkeit.gg. Gesellschaftern g.5J","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0755","0755","Verb.gg.Gesellschaftern off.Ausschüttg.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0760","0760","Darlehen typ. stiller Gesellschafter","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0761","0761","Darlehen typ. stiller Gesellsch.(b.1J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0764","0764","Darlehen typ. stiller Gesellsch.(1-5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0767","0767","Darlehen typ. stiller Gesellsch.(g.5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0770","0770","Darlehen atyp. stiller Gesellschafter","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0771","0771","Darlehen atyp. stiller Gesellsch.(b.1J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0774","0774","Darlehen atyp. stiller Gesellsch.(1-5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0777","0777","Darlehen atyp. stiller Gesellsch.(g.5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0780","0780","Partiarische Darlehen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0781","0781","Partiarische Darlehen(bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0784","0784","Partiarische Darlehen(1-5 Jahre)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0787","0787","Partiarische Darlehen(g. 5 Jahre)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0799","0799","Gegenkonto bei Aufteilung Kto 0790-98","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0809","0809","Kapitalerhöhung aus Gesellschaftsmitteln","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0810","0810","Geschäftsguthaben der verbleibenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0811","0811","Geschäftsguthaben der ausscheidenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0812","0812","Geschäftsguthaben aus gekündigten Geschäftsanteilen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0813","0813","Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0815","0815","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0819","0819","Erworbene eigene Anteile","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0839","0839","Nachschüsse (Forderungen, Gegenkonto 0845)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0845","0845","Nachschusskapital (Gegenkonto 0839)","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0848","0848","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0849","0849","Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0852","0852","Andere Ergebnisrücklagen","l10n_de.tag_de_liabilities_bs_A_III_3","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0853","0853","Gewinnrücklagen aus den Übergangsvorschriften BilMoG","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0854","0854","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0857","0857","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Finanzanlagevermögen)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0858","0858","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Auflösung der Sonderposten mit Rücklageanteil)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0859","0859","Latente Steuern (Gewinnrücklage Haben) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0865","0865","Gewinnvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0867","0867","Verlustvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0870","0870","Festkapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0880","0880","Variables Kapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0890","0890","Gesellschafter-Darlehen (FK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0900","0900","Kommandit-Kapital (EK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0910","0910","Verlustausgleich (EK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0920","0920","Gesellschafter-Darlehen (FK)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0930","0930","SoPo mit Rücklageanteil, stfr. Rücklage","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0931","0931","SoPo mit Rücklageanteil § 6b EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0932","0932","SoPo mit Rücklageanteil EStR R 6.6","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0939","0939","SoPo mit Rücklageanteil §52 Abs.16 EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0940","0940","SoPo mit Rücklageanteil, Sonder-AfA","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0943","0943","SoPo mit Rücklageanteil § 7g Abs.2 n.F.","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0945","0945","Ausgleichsposten bei Entnahmen § 4g EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0946","0946","Rücklage für Zuschüsse","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0947","0947","Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0948","0948","Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0949","0949","Sonderposten für Zuschüsse u. Zulagen","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0950","0950","Pensions-und ähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0951","0951","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0952","0952","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahestehenden Personen (10% Beteiligung am Kapital)","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0953","0953","Rückstellungen für Direktzusagen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0954","0954","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0955","0955","Steuerrückstellungen","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0956","0956","Gewerbesteuerrückstellung § 4 Abs. 5b","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0957","0957","Gewerbesteuerrückstellung","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0961","0961","Urlaubsrückstellung","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0962","0962","Steuerrückstellung für Steuerstundung (BStBK)","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0963","0963","Körperschaftsteuerrückstellung","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0964","0964","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0965","0965","Rückstellungen für Personalkosten","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0966","0966","Rückstellungen für Aufbewahrungspflicht","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0967","0967","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0968","0968","Passive latente Steuern","l10n_de.tag_de_liabilities_bs_F","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0969","0969","Rückstellungen für latente Steuern","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0970","0970","Sonstige Rückstellungen","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0971","0971","Rückstellungen Instandhaltung bis 3 Mon.","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0973","0973","Rückstellungen Abraum-/Abfallbeseit.","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0974","0974","Rückstellungen f. Gewährleistungen","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0976","0976","Rückstellungen f. drohende Verluste","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0977","0977","Rückstellungen für Abschluss u. Prüfung","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0978","0978","Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB a. F.","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0979","0979","Rückstellungen für Umweltschutz","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0980","0980","Aktive Rechnungsabgrenzung","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0983","0983","Abgrenzung aktive latente Steuern","l10n_de.tag_de_asset_bs_D","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0984","0984","Aufwand Zölle und Verbrauchsteuern","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0985","0985","Aufwand Umsatzsteuer auf Anzahlungen","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0986","0986","Damnum/Disagio","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0987","0987","Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0988","0988","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0989","0989","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0990","0990","Passive Rechnungsabgrenzung","l10n_de.tag_de_liabilities_bs_E","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0996","0996","Pauschalwertberichtigung Forderg./b.1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0997","0997","Pauschalwertberichtigung Forderg./g.1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0998","0998","Einzelwertberichtigung Forderung(b.1J)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_0999","0999","Einzelwertberichtigung Forderung(g.1J)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1010","1010","Nebenkasse 1","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1020","1020","Nebenkasse 2","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1100","1100","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1110","1110","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1120","1120","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1130","1130","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1190","1190","LZB-Guthaben","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1195","1195","Bundesbankguthaben","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1210","1210","Bank 1","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1220","1220","Bank 2","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1230","1230","Bank 3","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1240","1240","Bank 4","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1250","1250","Bank 5","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1290","1290","Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition (nicht im Finanzmittelfonds enthalten)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1295","1295","Verbindlichkeiten gg. Kreditinstituten","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1300","1300","Wechsel aus Lieferung und Leistung","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1301","1301","Wechsel a. Lieferungen/Leistungen b.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1302","1302","Wechsel a. Lieferungen/Leistungen g.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1305","1305","Wechsel a. Lieferungen/Leistungen bbf.","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1310","1310","Besitzwechsel gegen verbund. Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1311","1311","Besitzwechsel gegen verbundene UN (b.1J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1312","1312","Besitzwechsel gegen verbundene UN (g.1J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1315","1315","Besitzwechs.gg.verb.UN, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1320","1320","Besitzwechsel gg.UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1321","1321","Besitzwechsel gg.UN m.Beteiligg.verh.b1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1322","1322","Besitzwechsel gg.UN m.Beteiligg.verh.g1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1325","1325","Besitzwechsel gg.UN m.Beteiligg.verh.bbf","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1327","1327","Finanzwechsel","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1329","1329","Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1330","1330","Schecks","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1340","1340","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_B_III_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1344","1344","Anteile a.herrschender Gesellschaft","l10n_de.tag_de_asset_bs_B_III_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1348","1348","Sonstige Wertpapiere","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1349","1349","Wertpapieranlagen kurzfr. Disposition","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1350","1350","GmbH-Anteile z.kurzfristigen Verbleib","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1352","1352","Genossenschaftsanteile z.kfr.Verbleib","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1353","1353","Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1354","1354","Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1355","1355","Ansprüche a. Rückdeckungsversicherung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1356","1356","Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1357","1357","Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1370","1370","Gewinnermittlung §4/3 ergebniswirksam","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1371","1371","Gewinnermittlung §4/3 nicht ergebnisw.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1372","1372","Wirtschaftsgüter Umlaufverm. § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1373","1373","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1374","1374","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit b. 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1375","1375","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit größer als 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1376","1376","Forderungen gegen typisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1377","1377","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1378","1378","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1380","1380","Überleitung Kostenstellen","l10n_de.tag_de_pl_06","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1381","1381","Forderungen gegen GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1382","1382","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1383","1383","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1385","1385","Forderungen gegen persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1386","1386","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit b. 1 J.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1387","1387","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer als 1 J.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1389","1389","Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1390","1390","Verrechnung Ist-Versteuerung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1400","1400","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1401","1401","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1410","1410","Forderungen aus Lieferungen u.Leistung","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1445","1445","Forderungen aus L+L allgem. Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1446","1446","Forderungen aus L+L ermäßigt. Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1447","1447","Forderg. aus stfr., n. steuerbaren L+L","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1448","1448","Forderungen aus L+L gemäß § 24 UStG","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1449","1449","Gegenkto Aufteilung der Forderungen L+L","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1450","1450","Forderungen nach § 11 EStG für § 4/3","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1451","1451","Forderg.a. Lieferungen/Leistungen b.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1455","1455","Forderg.a. Lieferungen/Leistungen g.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1460","1460","Zweifelhafte Forderungen","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1461","1461","Zweifelhafte Forderungen (bis 1 Jahr)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1465","1465","Zweifelhafte Forderungen (g. 1 Jahr)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1470","1470","Forderungen aus L+L gg. verbundenen UN","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1471","1471","Forderungen aus L+L gg. verbund. UN b.1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1475","1475","Forderungen aus L+L gg. verbund. UN g.1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1478","1478","WB Forderungen gg. verbundene UN (b.1J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1479","1479","WB Forderungen gg. verbundene UN (g.1J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1480","1480","Forderg. L+L gg.UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1481","1481","Forderg. L+L gg.UN m.Beteiligg.verh.b1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1485","1485","Forderg. L+L gg.UN m.Beteiligg.verh.g1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1488","1488","WB Forderg.gg.UN m.Beteiligg.verh. b.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1489","1489","WB Forderg.gg.UN m.Beteiligg.verh. g.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1490","1490","Forderungen aus L+L gg. Gesellschafter","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1491","1491","Forderg. aus L+L gg.Gesellschafter b.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1495","1495","Forderg. aus L+L gg.Gesellschafter g.1 J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1498","1498","Gegenkonto sonst.VG bei Buchung Debitor","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1499","1499","Gegenkonto bei Aufteilung Debitoren","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1500","1500","Sonstige Vermögensgegenstände","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1501","1501","Sonstige Vermögensgegenstände (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1502","1502","Sonstige Vermögensgegenstände (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1503","1503","Forderungen gg. Geschäftsf.(b.1J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1504","1504","Forderungen gg. Geschäftsf.(g.1J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1505","1505","Forderungen gg. Aufsichtsratsm. (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1506","1506","Forderungen gg. Aufsichtsratsm. (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1507","1507","Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1508","1508","Forderungen gegen sonstige Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1510","1510","Geleistete Anzahlungen auf Vorräte","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_prepayments","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1511","1511","Geleistete Anzahlungen 7% Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_prepayments","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1518","1518","Geleistete Anzahlungen 19% Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_prepayments","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1519","1519","Forderungen gegen Arbeitsgemeinschaften","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1520","1520","Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1521","1521","Agenturwarenabrechnung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1522","1522","Genussrechte","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1524","1524","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1525","1525","Kautionen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1526","1526","Kautionen (bis 1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1527","1527","Kautionen (g. 1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1528","1528","Nachträgl. abz. Vorsteuer § 15a Abs. 2","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1529","1529","Zurückzuzahlende Vorsteuer §15a Abs.2","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1530","1530","Forderg. gg. Personal Lohn- u. Gehalt","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1531","1531","Forderungen gegen Personal (bis 1Jahr)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1537","1537","Forderungen gegen Personal (g. 1Jahr)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1538","1538","Körperschaftsteuerguthaben §37 (b.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1539","1539","Körperschaftsteuerguthaben §37 (g.1 J)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1540","1540","Forderungen aus Gewerbesteuerüberzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1542","1542","Steuererstattungsansprüche gegenüber anderen Ländern","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1543","1543","Forderg. an FA aus abgeführtem Bauabzug","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1544","1544","Forderungen gegenüber Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1545","1545","USt-Forderungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1547","1547","Forderungen aus Verbrauchsteuern","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1548","1548","Vorsteuer im Folgejahr abziehbar","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1549","1549","Körperschaftsteuerrückforderung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1550","1550","Darlehen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1551","1551","Darlehen bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1555","1555","Darlehen g. 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1556","1556","Nachträgl. abz. Vorsteuer, bewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1557","1557","Zurückzuzahlende Vorsteuer, bewegl.WG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1558","1558","Nachträgl. abz. Vorsteuer, unbewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1559","1559","Zurückzuzahl. Vorsteuer, unbewegl. WG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1560","1560","Aufzuteilende Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1561","1561","Aufzuteilende Vorsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1562","1562","Aufzuteilende Vorsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1563","1563","Aufzuteil. Vorsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1566","1566","Aufzuteilende Vorsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1567","1567","Aufzuteil. Vorsteuer §§ 13a/13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1569","1569","Aufzuteil. Vorsteuer §§13a/13b USt 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1570","1570","Abziehbare Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1571","1571","Abziehbare Vorsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1572","1572","Abziehbare Vorsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1574","1574","Abziehbare Vorsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1576","1576","Abziehbare Vorsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1577","1577","Abziehbare Vorsteuer § 13b UStG 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1578","1578","Abziehbare Vorsteuer § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1580","1580","Gegenkonto Vorsteuer § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1581","1581","Auflösung Vorsteuer Vorjahr § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1582","1582","Vorsteuer aus Investitionen § 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1583","1583","Gegenkto. Vorsteuer Durchschnittssätze","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1584","1584","Vorsteuer EG-Erwerb neue Kfz ohne UStID","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1585","1585","Abziehbare Vorsteuer § 13a UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1587","1587","Vorsteuer allgem. Durchschnittssätze","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1588","1588","Bezahlte Einfuhr-Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1590","1590","Durchlaufende Posten","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1592","1592","Fremdgeld","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1593","1593","Verrechnung erhaltene Anzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1594","1594","Forderungen gegen verbund.Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1595","1595","Forderungen gg. verbundene UN(b. 1 J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1596","1596","Forderungen gg. verbundene UN(g. 1 J)","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1597","1597","Forderungen gg. UN m. Beteiligungsverh.","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1598","1598","Forderg. gg. UN mit Beteiligg.verh. b.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1599","1599","Forderg. gg. UN mit Beteiligg.verh. g.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1600","1600","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1601","1601","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1605","1605","Verbindl. aus L+L allgem. Steuersatz","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1606","1606","Verbindl. aus L+L ermäßigt. Steuersatz","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1607","1607","Verbindl. aus L+L ohne Vorsteuerabzug","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1609","1609","Gegenkto Aufteilung Verbindlichk. L+L","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1610","1610","Verbindl. aus Lieferungen u. Leistungen","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1624","1624","Verbindlichk. Investitionen § 4/3 EStG","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1625","1625","Verbindl.a.Lieferungen/Leistungen b.1 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1626","1626","Verbindl.a.Lieferungen/Leistungen 1-5 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1628","1628","Verbindl.a.Lieferungen/Leistungen g.5 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1630","1630","Verbindl. aus L+L gg. verbundenen UN","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1631","1631","Verbindl.aus L+L gg.verbundenen UN b. 1J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1635","1635","Verbindl.aus L+L gg.verbundenen UN 1-5 J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1638","1638","Verbindl.aus L+L gg.verbundenen UN g.5 J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1640","1640","Verbindl.aus L+L gg.UN m.Beteiligg.verh.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1641","1641","Verbindl.aus L+L gg.UN m. Bet.verh. b.1J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1645","1645","Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1648","1648","Verbindl.aus L+L gg.UN m. Bet.verh. g.5J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1650","1650","Verbindl. aus L+L gg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr03.l10n_de_chart_template","True"
+"account_1651","1651","Verbindl. aus L+L gg. Gesellsch. b. 1J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1655","1655","Verbindl. aus L+L gg. Gesellsch. 1-5 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1658","1658","Verbindl. aus L+L gg. Gesellsch. g. 5J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1659","1659","Gegenkonto bei Aufteilung Kreditoren","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1660","1660","Schuldwechsel","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1661","1661","Schuldwechsel (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1662","1662","Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1663","1663","Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1665","1665","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1666","1666","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1667","1667","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1668","1668","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1670","1670","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1671","1671","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit b. 1 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1672","1672","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1-5 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1673","1673","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1675","1675","Verbindlichkeiten gegenüber Kommanditisten","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1676","1676","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit b. 1 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1677","1677","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1-5 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1678","1678","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 J.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1691","1691","Verbindlichkeiten gegenüber Arbeitsgemeinschaften","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1695","1695","Verbindlichkeiten gegenüber stillen Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1696","1696","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1697","1697","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1698","1698","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1700","1700","Sonstige Verbindlichkeiten","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1701","1701","Sonstige Verbindlichkeiten (bis 1 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1702","1702","Sonstige Verbindlichkeiten (1-5 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1703","1703","Sonstige Verbindlichkeiten (g. 5 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1704","1704","Sonst. Verbindlichkeiten nach §11 EStG","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1705","1705","Darlehen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1706","1706","Darlehen bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1707","1707","Darlehen 1-5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1708","1708","Darlehen g. 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1709","1709","Gewinnverfügung stille Gesellschaft.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1710","1710","Erhaltene Anzahlungen","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1711","1711","Erhaltene Anzahlungen 7% USt","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1716","1716","Erhaltene Anzahlungen 15% USt","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1718","1718","Erhaltene Anzahlungen 19% USt","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1719","1719","Erhaltene Anzahlungen (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1720","1720","Erhaltene Anzahlungen (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1721","1721","Erhaltene Anzahlungen (g. 5 Jahre)","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1722","1722","Erhaltene Anzahlungen","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1725","1725","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1728","1728","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1729","1729","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1730","1730","Kreditkartenabrechnung","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1731","1731","Agenturwarenabrechnung","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1732","1732","Erhaltene Kautionen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1733","1733","Erhaltene Kautionen (bis 1 Jahr)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1734","1734","Erhaltene Kautionen (1-5 Jahre)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1735","1735","Erhaltene Kautionen (größer 5 Jahre)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1736","1736","Verbindl. Steuern und Abgaben","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1737","1737","Verbindl. Steuern und Abgaben (b. 1 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1738","1738","Verbindl. Steuern und Abgaben (1-5 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1739","1739","Verbindl. Steuern und Abgaben (g. 5 J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1740","1740","Verbindlichkeiten aus Lohn und Gehalt","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1741","1741","Verbindlichk. Lohn- und Kirchensteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1742","1742","Verbindlichkeiten soziale Sicherheit","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1743","1743","Verbindlichk. soziale Sicherheit(b.1J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1744","1744","Verbindlichk. soziale Sicherheit(1-5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1745","1745","Verbindlichk. soziale Sicherheit(g.5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1746","1746","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ auf KapESt) für offene Ausschüttungen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1747","1747","Verbindlichkeiten für Verbrauchsteuern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1748","1748","Verbindlichk. Einbehaltung Arbeitnehmer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1749","1749","Verbindl. an FA abzuführender Bauabzug","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1750","1750","Verbindlichkeiten a. Vermögensbildung","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1751","1751","Verbindlichk. Vermögensbildung(b.1J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1752","1752","Verbindlichk. Vermögensbildung(1-5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1753","1753","Verbindlichk. Vermögensbildung(g.5J)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1754","1754","Steuerzahlungen an andere Länder","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1755","1755","Lohn- und Gehaltsverrechnungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1756","1756","Lohn/Gehaltsverrechnung §11 f. 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1758","1758","Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1759","1759","Voraus.Beitrag ggb. Sozialversich.träger","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1760","1760","Umsatzsteuer nicht fällig","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1761","1761","Umsatzsteuer nicht fällig 7%","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1762","1762","USt nicht fällig, EG-Lieferungen","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1764","1764","USt nicht fällig, EG-Lieferungen 19%","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1766","1766","Umsatzsteuer nicht fällig 19%","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1767","1767","USt im anderen EG-Land stpfl.Lieferung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1768","1768","USt im anderen EG-Land s.Leist./Werkl.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1769","1769","Umsatzsteuer nach § 13a UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1770","1770","Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1771","1771","Umsatzsteuer 7%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1772","1772","Umsatzsteuer aus EG-Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1774","1774","Umsatzsteuer aus EG-Erwerb 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1776","1776","Umsatzsteuer 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1777","1777","Umsatzsteuer EG-Lieferungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1778","1778","Umsatzsteuer EG-Lieferungen 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1779","1779","USt aus EG-Erwerb ohne Vorsteuerabzug","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1780","1780","Umsatzsteuervorauszahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1781","1781","Umsatzsteuervorauszahlungen 1/11","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1782","1782","Nachsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1783","1783","Unrichtig oder unberechtigt ausgew. USt","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1784","1784","USt EG-Erwerb Neufahrzeuge ohne UStID","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1785","1785","Umsatzsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1787","1787","Umsatzsteuer nach § 13b UStG 19%","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1788","1788","Aufgeschobene Einfuhr-Umsatzsteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1789","1789","Umsatzsteuer laufendes Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1790","1790","Umsatzsteuer Vorjahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1791","1791","Umsatzsteuer frühere Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1792","1792","Sonstige Verrechnung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1793","1793","Verrechnung geleistete Anzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1794","1794","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1795","1795","Verbindl. soziale Sicherheit §4/3 EStG","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1796","1796","Ausgegebene Geschenkgutscheine","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1797","1797","Verbindlichkeiten aus Umsatzsteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1800","1800","Privatentnahmen allgemein","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1810","1810","Privatsteuern","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1820","1820","Sonderausgaben beschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1830","1830","Sonderausgaben unbeschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1840","1840","Zuwendungen, Spenden","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1850","1850","Außergewöhnliche Belastungen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1860","1860","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1869","1869","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1870","1870","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1879","1879","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1880","1880","Unentgeltliche Wertabgaben","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1890","1890","Privateinlagen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1900","1900","Privatentnahmen allgemein TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1910","1910","Privatsteuern TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1920","1920","Sonderausgaben beschränkt abzugsf. TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1930","1930","Sonderausgaben unbeschränkt abzugsf. TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1940","1940","Zuwendungen, Spenden TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1950","1950","Außergewöhnliche Belastungen TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1960","1960","Grundstücksaufwand TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1970","1970","Grundstücksertrag TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1980","1980","Unentgeltliche Wertabgaben TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_1990","1990","Privateinlagen TH","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2000","2000","Außerordentliche Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2001","2001","Ao. Aufwendungen finanzwirksam","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2004","2004","Verluste durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2005","2005","Ao. Aufwendungen nicht finanzwirksam","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2006","2006","Verluste durch außergewöhnliche Schadensfälle","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2007","2007","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2008","2008","Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2010","2010","Betriebsfremde Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2020","2020","Periodenfremde Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2090","2090","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2091","2091","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2092","2092","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2094","2094","Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2100","2100","Zinsen und ähnliche Aufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2102","2102","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2103","2103","Abzugsfäh. and. Nebenleist. zu Steuern","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2104","2104","Nicht abzugsfäh.and.Nebenleist.z.Steuern","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2105","2105","Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2106","2106","Abzinsung KSt-Erhöhungsbetrag § 38","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2107","2107","Zinsaufw. § 233a AO betriebliche Steuern","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2108","2108","Zinsaufwendungen §§ 233a bis 237 AO","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2109","2109","Zinsaufwendungen an verb.Unternehmen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2110","2110","Zinsaufwendungen f.kfr.Verbindlichkeit.","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2113","2113","Nicht abzugsf. Schuldzinsen § 4/4a","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2114","2114","Zinsen für Gesellschafterdarlehen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2115","2115","Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2116","2116","Zinsen und ähnliche Aufwendungen an verbundene Unternehmen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2117","2117","Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehenden Personen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2118","2118","Zinsen auf Kontokorrentkonten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2119","2119","Zinsaufwend. f.kfr. Verb.an verbund. UN","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2120","2120","Zinsaufwendungen f.lfr.Verbindlichkeit.","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2123","2123","Abschreibungen auf Disagio/Damnum zur Finanzierung","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2124","2124","Abschreibungen auf Disagio/Damnum zur Finanzierung des Anlagevermögens","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2125","2125","Zinsen für Gebäude im Betriebsvermögen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2126","2126","Zinsen zur Finanzierung Anlagevermögen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2127","2127","Renten und dauernde Lasten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2128","2128","Zinsaufwendungen für Kapitalüberlassung durch Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2129","2129","Zinsaufw. für lfr. Verbindlichk.verb.UN","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2130","2130","Diskontaufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2139","2139","Diskontaufwendungen an verbundene UN","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2140","2140","Zinsähnliche Aufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2141","2141","Kreditprovisionen und Verwaltungskostenbeiträge","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2142","2142","Zinsanteil der Zuführungen zu Pensionsrückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2143","2143","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2144","2144","Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2145","2145","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2146","2146","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2147","2147","Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2148","2148","Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2149","2149","Zinsähnliche Aufwendungen an verb.UN","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2150","2150","Aufwendungen aus der Währungsumrechnung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2151","2151","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2166","2166","Aufwendg. Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2170","2170","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2171","2171","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2176","2176","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2200","2200","Körperschaftsteuer","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2203","2203","Körperschaftsteuer für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2204","2204","Körperschaftsteuererstattung Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2208","2208","Solidaritätszuschlag","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2209","2209","Solidaritätszuschlag für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2210","2210","Solidaritätszuschl.-Erstattung Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2213","2213","Kapitalertragsteuer 25%","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2216","2216","Sol.z. auf Kapitalertragsteuer 25%","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2219","2219","Anzurechn. ausländische Quellensteuer","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2250","2250","Aufw. Zuführg/Auflösung latente Steuern","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2255","2255","Erträge Zuführg/Auflösg latente Steuern","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2260","2260","Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2265","2265","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_04","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2280","2280","GewSt-Nachzahlung Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2281","2281","GewSt-Nachzahlung/-Erstattung VJ §4/5b","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2282","2282","GewSt-Erstattung Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2283","2283","Auflösung GewSt-Rückstellg. § 4/5b","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2284","2284","Auflösung Gewerbesteuerrückstellung","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2285","2285","Steuernachzahlg. VJ sonstige Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2287","2287","Erstattung VJ für sonstige Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2289","2289","Auflösung Rückstellung s. Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2300","2300","Sonstige Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2307","2307","Sonst.Aufwendungen, betriebsfr.u.regelm.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2308","2308","Sonstige nicht abziehbare Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2309","2309","Sonstige Aufwendungen unregelmäßig","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2310","2310","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2311","2311","Abgänge immat. Vermögensgegenst. RBW (Verlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2312","2312","Abgänge Finanzanlagen Restbuchwert (Verlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2313","2313","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchverlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2315","2315","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2316","2316","Abgänge immat. Vermögensgegenst. RBW (Gewinn)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2317","2317","Abgänge Finanzanlagen Restbuchwert (Gewinn)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2318","2318","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchgewinn)","l10n_de.tag_de_pl_04","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2320","2320","Verluste aus Anlagenabgang","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2323","2323","Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2325","2325","Verluste aus Abgang von Umlaufvermögen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2326","2326","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2327","2327","Abgang WG des UV § 4 Abs. 3 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2328","2328","Abgang von Wirtschaftsgütern des Umlaufvermögens §3 Nr. 40 EStG/§8b Abs. 3 KStG (inl. Kap.ges.) nach §4 Abs. 3 Satz 4 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2339","2339","Einstellungen in die steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2340","2340","Einstellungen SoPo mit Rücklage-Anteil","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2341","2341","Einstellungen SoPo § 7g Abs.2 EStG n.F.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2342","2342","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2344","2344","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2345","2345","Einstellungen in steuerliche Rücklagen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2347","2347","Aufwendungen aus dem Erwerb eigener Anteile","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2350","2350","Grundstücksaufwendungen, neutral","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2375","2375","Grundsteuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2380","2380","Zuwendungen,Spenden steuerl. n. abziehb.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2381","2381","Zuwendg.Spenden wissensch./kult. Zweck","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2382","2382","Zuwendungen,Spenden mildtätige Zwecke","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2383","2383","Zuwendungen,Spenden kirchl./rel./gemein.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2384","2384","Zuwendungen,Spenden an politische Partei","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2385","2385","Nicht abziehbare AR-Vergütungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2386","2386","Abziehbare Aufsichtsratsvergütung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2387","2387","Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2388","2388","Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2389","2389","Zuwendg. an Stiftg. kirchl./rel./gemein.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2390","2390","Zuwendg. an Stiftg. wiss./mildt./kultur.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2400","2400","Forderungsverluste","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2401","2401","Forderungsverluste 7% USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2402","2402","Forder.verlust aus stfr. EG-Lieferungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2403","2403","Forderungsverluste EG-Lieferungen 7%","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2406","2406","Forderungsverluste 19% USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2408","2408","Forderungsverluste EG-Lieferung 19% USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2430","2430","Forderungsverluste, unübl. hoch","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2431","2431","Forderungsverluste 7 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2436","2436","Forderungsverluste 19 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2440","2440","Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG/§ 8b Abs. 3 KStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2441","2441","Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2450","2450","Einstellung in die PWB zu Forderungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2451","2451","Einstellung in die EWB zu Forderungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2480","2480","Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2481","2481","Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2485","2485","Einstellungen in andere Ergebnisrücklagen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2490","2490","Aufwendungen aus Verlustübernahme","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2492","2492","Abgef. Gewinne / Gewinngemeinschaft","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2493","2493","Abgeführte Gewinne an stille Gesellschafter § 8 GewStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2494","2494","Abgef. Gewinne / Gewinn-/Teilgewinnabf.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2498","2498","Einstellungen in die Rücklage für aktivierte eigene Anteile","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2500","2500","Außerordentliche Erträge","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2501","2501","Ao. Erträge finanzwirksam","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2504","2504","Erträge durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2505","2505","Ao. Erträge nicht finanzwirksam","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2506","2506","Erträge durch den Verkauf von bedeutenden Beteiligungen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2507","2507","Erträge durch den Verkauf von bedeutenden Grundstücken","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2508","2508","Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2510","2510","Betriebsfremde Erträge","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2520","2520","Periodenfremde Erträge (soweit nicht außerordentlich)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2590","2590","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2591","2591","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Sachanlagevermögen)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2592","2592","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Finanzanlagevermögen)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2593","2593","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Wertpapiere im Umlaufvermögen)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2594","2594","Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2600","2600","Erträge aus Beteiligungen","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2603","2603","Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2615","2615","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2616","2616","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2617","2617","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2618","2618","Gewinnanteile aus gewerblichen und selbständigen Mitunternehmerschaften § 9 GewStG bzw. 18 EStG","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2619","2619","Erträge a.Beteilig. an verbundenen UN","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2620","2620","Erträge Wertpapiere/Ausleihungen FAV","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2621","2621","Erträge aus Ausleihungen des Finanzanlagevermögens","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2622","2622","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2623","2623","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2625","2625","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2626","2626","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2640","2640","Zins- und Dividendenerträge","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2641","2641","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2646","2646","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2647","2647","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2648","2648","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2649","2649","Erträge Wertpapiere/FAV-Ausl.verb.UN","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2650","2650","Sonstige Zinsen und ähnliche Erträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2652","2652","Stfr. Aufzinsung Körperschaftsteuerguth.","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2653","2653","Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2654","2654","Erträge Wertpapiere/Ausleihungen UV","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2655","2655","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2656","2656","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2657","2657","Zinserträge § 233a AO steuerpflichtig","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2658","2658","Zinserträge § 233a AO, steuerfrei (Anlage A KSt)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2659","2659","Sonst. Zinsen u.ä. Erträge aus verb.UN","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2660","2660","Erträge aus der Währungsumrechnung","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2661","2661","Erträge aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2666","2666","Erträge Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2670","2670","Diskonterträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2679","2679","Diskonterträge verbundene Unternehmen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2680","2680","Zinsähnliche Erträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2682","2682","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2683","2683","Zinserträge aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2684","2684","Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2685","2685","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2686","2686","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2687","2687","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2688","2688","Zinserträge Rückzahlung KSt-Erhöhg. §38","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2689","2689","Zinsähnliche Erträge verbundene UN","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2700","2700","Andere betriebs- und/oder periodenfremde (neutrale) sonstige Erträge","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2705","2705","Sonstige betriebliche und regelmäßige Erträge (neutral)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2707","2707","Sonstige betriebsfr.regelm. Erträge","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2709","2709","Sonstige Erträge unregelmäßig","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2710","2710","Erträge Zuschreibg. Sachanlagevermögen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2711","2711","Erträge Zuschreibg. immat. Anlagevermög.","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2712","2712","Erträge Zuschreibg. Finanzanlagevermögen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2713","2713","Erträge aus Zuschreibungen des Finanzanlagevermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2714","2714","Erträge aus Zuschreibungen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2715","2715","Erträge Zuschreibung Umlaufvermögen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2716","2716","Erträge aus Zuschreibungen des Umlaufvermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2720","2720","Erträge aus Abgang von AV-Gegenständen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2723","2723","Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2725","2725","Erträge aus Abgang von UV-Gegenständen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2726","2726","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2727","2727","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2728","2728","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2729","2729","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung R 6.6 EStR","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2730","2730","Erträge aus Herabsetzung PWB zu Ford.","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2731","2731","Erträge aus Herabsetzung EWB zu Ford.","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2732","2732","Erträge aus abgeschriebenen Forderg.","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2733","2733","Erträge aus der Auflösung einer steuerlichen Rücklage nach §7g Abs 7 EStG a.F. (Existenzgründerrücklage)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2734","2734","Erträge Bewertung Verbindlichkeiten","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2735","2735","Erträge Auflösung von Rückstellungen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2736","2736","Erträge aus der Herabsetzung von Verbindlichkeiten","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2738","2738","Erträge aus der Auflösung von steuerlichen Rücklagen nach § 52 Abs. 16 EStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2739","2739","Erträge aus der Auflösung von steuerlichen Rücklagen (Ansparabschreibungen nach § 7g Abs. 2 EStG)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2740","2740","Erträge aus der Auflösung einer steuerlichen Rücklage","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2741","2741","Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2742","2742","Versicherungsentschädigungen und Schadenersatzleistungen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2743","2743","Investitionszuschüsse","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2744","2744","Investitionszulage","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2746","2746","Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2747","2747","Sonstige steuerfr. Betriebseinnahmen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2749","2749","Erstattungen Aufwendungsausgleichsgesetz","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2750","2750","Grundstückserträge","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2751","2751","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2752","2752","Erlöse aus Vermietung und Verpachtung 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2760","2760","Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2762","2762","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2764","2764","Erträge aus Verwaltungskostenumlagen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2790","2790","Erträge aus Verlustübernahme","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2792","2792","Gewinne auf Grund Gewinngemeinschaft","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2794","2794","Gewinne auf Grund Gewinn/Teilgewinnabf","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2798","2798","Entnahmen aus der Rücklage für aktivierte eigene Anteile","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2840","2840","Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2841","2841","Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2850","2850","Entnahmen aus anderen Ergebnisrücklagen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2865","2865","Gewinnvortrag nach Verwendung","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2867","2867","Verlustvortrag nach Verwendung","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2870","2870","Vorabausschüttung","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2890","2890","Verrechneter kalkul.Unternehmerlohn","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2891","2891","Verrechnete kalkul. Miete und Pacht","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2892","2892","Verrechnete kalkulatorische Zinsen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2893","2893","Verrechnete kalkul. Abschreibungen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2894","2894","Verrechnete kalkulatorische Wagnisse","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2895","2895","Verrechneter kalk. Lohn, unentgeltl. AN","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_2990","2990","Aufw./Erträge aus Umrechnungsdifferenz","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3000","3000","Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3010","3010","Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3030","3030","Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3060","3060","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3062","3062","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3066","3066","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3067","3067","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3070","3070","Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3071","3071","Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3075","3075","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3076","3076","Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3089","3089","Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3090","3090","Energiestoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3091","3091","Energiestoffe (Fertigung) 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3092","3092","Energiestoffe (Fertigung) 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3100","3100","Fremdleistungen","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3106","3106","Fremdleistungen 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3108","3108","Fremdleistungen 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3109","3109","Fremdleistungen ohne Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3110","3110","Bauleistungen § 13b 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3113","3113","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3115","3115","Leistungen ausl. UN 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3120","3120","Bauleistungen § 13b 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3123","3123","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3125","3125","Leistungen ausl. UN 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3130","3130","Bauleistungen § 13b ohne Vorst., 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3133","3133","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3135","3135","Leistungen ausl. UN ohne Vorst., 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3140","3140","Bauleistungen § 13b ohne Vorst., 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3143","3143","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3145","3145","Leistungen ausl. UN ohne Vorst., 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3150","3150","Erhaltene Skonti Leistungen §13b UStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3151","3151","Erh. Skonti Leistg. § 13b 19% Vorst/USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3153","3153","Erh. Skonti Leistg. § 13b o.Vorst/m.USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3154","3154","Erh. Skonti Leistg. § 13b o.Vorst/19%USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3160","3160","Leistungen nach § 13b UStG mit Vorsteuerabzug","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3165","3165","Leistungen nach § 13b UStG ohne Vorsteuerabzug","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3170","3170","Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3175","3175","Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3180","3180","Fremdleistungen (Entgelte für Rechte und Lizenzen)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3185","3185","Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3200","3200","Wareneingang","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3300","3300","Wareneingang 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3349","3349","Wareneingang ohne Vorsteuerabzug","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3400","3400","Wareneingang 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3420","3420","EG-Erwerb 7% Vorsteuer und 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3425","3425","EG-Erwerb 19% Vorsteuer und 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3430","3430","EG-Erwerb ohne Vorsteuer und 7% USt","","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3435","3435","EG-Erwerb ohne Vorsteuer und 19% USt","","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3440","3440","EG-Erw. Nfz o.UStID 19% Vorsteuer/USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3505","3505","Wareneingang 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3540","3540","Wareneingang 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3550","3550","Steuerfreier EG-Erwerb","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3551","3551","Wareneingang, im Drittland steuerbar","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3552","3552","Erwerb 1. Abnehmer im Dreiecksgeschäft","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3553","3553","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3558","3558","Wareneingang, im anderen EG-Land stb.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3559","3559","Steuerfreie Einfuhren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3560","3560","Waren aus USt-Lager 7% Vorsteuer, 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3565","3565","Waren aus USt-Lager 19% Vorst., 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3600","3600","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3610","3610","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3660","3660","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3700","3700","Nachlässe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3701","3701","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3710","3710","Nachlässe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3714","3714","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3715","3715","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3717","3717","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3718","3718","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3720","3720","Nachlässe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3724","3724","Nachlässe EG-Erwerb 7% Vorsteuer/USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3725","3725","Nachlässe EG-Erwerb 19% Vorsteuer/USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3730","3730","Erhaltene Skonti","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3731","3731","Erhaltene Skonti 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3733","3733","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3734","3734","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3736","3736","Erhaltene Skonti 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3738","3738","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3741","3741","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3743","3743","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3744","3744","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3745","3745","Erhaltene Skonti EG-Erwerb","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3746","3746","Erhalt. Skonti EG-Erwerb 7% Vorst/USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3748","3748","Erhalt. Skonti EG-Erwerb 19% Vorst/USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3750","3750","Erhaltene Boni 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3753","3753","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3754","3754","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3755","3755","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3760","3760","Erhaltene Boni 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3769","3769","Erhaltene Boni","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3770","3770","Erhaltene Rabatte","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3780","3780","Erhaltene Rabatte 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3783","3783","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3784","3784","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3785","3785","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3788","3788","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3790","3790","Erhaltene Rabatte 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3792","3792","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3793","3793","Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19% Vorsteuer und 19% Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3794","3794","Erhaltene Skonti 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3796","3796","Erhaltene Skonti 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3798","3798","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3800","3800","Bezugsnebenkosten","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3830","3830","Leergut","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3850","3850","Zölle und Einfuhrabgaben","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3950","3950","Bestandsveränderungen Waren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3955","3955","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3960","3960","Bestandsveränd.RHB-Stoffe/bezogene Ware","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3970","3970","Bestand Roh-,Hilfs- und Betriebsstoffe","l10n_de.tag_de_asset_bs_B_I_1","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_3980","3980","Bestand Waren","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4100","4100","Löhne und Gehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4110","4110","Löhne","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4120","4120","Gehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4124","4124","Geschäftsführergehälter GmbH-Gesells.","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4125","4125","Ehegattengehalt","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4126","4126","Tantiemen Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4127","4127","Geschäftsführergehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4128","4128","Vergütungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4129","4129","Tantiemen Arbeitnehmer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4130","4130","Gesetzliche Sozialaufwendungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4137","4137","Gesetzliche Sozialaufwendungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4138","4138","Beiträge zur Berufsgenossenschaft","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4139","4139","Ausgleichsabgabe SchwerbehindertenG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4140","4140","Freiwillige soziale Aufwendung. LSt-frei","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4141","4141","Sonstige soziale Abgaben","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4144","4144","Soziale Abgaben für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4145","4145","Freiwillige soziale Aufwendung. LSt-pfl.","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4146","4146","Freiwillige Zuwendungen an Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4147","4147","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4148","4148","Freiwillige Zuwendungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4149","4149","Pauschale Steuer für Zuschüsse","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4150","4150","Krankengeldzuschüsse","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4151","4151","Sachzuwendungen und Dienstleistungen an Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4152","4152","Sachzuwendungen und Dienstleistg. an AN","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4153","4153","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4154","4154","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4155","4155","Zuschüsse Agenturen für Arbeit","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4156","4156","Aufwendungen aus der Veränderung von Urlaubsrückstellungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4157","4157","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4158","4158","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4159","4159","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4160","4160","Versorgungskassen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4165","4165","Aufwendungen für Altersversorgung","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4166","4166","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4167","4167","Pauschale Steuer für Versicherungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4168","4168","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4169","4169","Aufwendungen für Unterstützung","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4170","4170","Vermögenswirksame Leistungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4175","4175","Fahrtkostenerstatt. Whg./Arbeitsstätte","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4180","4180","Bedienungsgelder","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4190","4190","Aushilfslöhne","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4194","4194","Pauschale Steuern für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4195","4195","Löhne für Minijobs","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4196","4196","Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an Geselschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4197","4197","Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4198","4198","Pauschale Steuern für Arbeitnehmer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4199","4199","Pauschale Steuer für Aushilfen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4200","4200","Raumkosten","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4210","4210","Miete, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4211","4211","Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4212","4212","Miete/Aufwendungen für doppelte Haushaltsführung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4215","4215","Leasing, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4219","4219","Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4220","4220","Pacht, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4222","4222","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4228","4228","Miet- und Pachtnebenkosten (gewerbesteuerlich nicht zu berücksichtigen)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4229","4229","Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4230","4230","Heizung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4240","4240","Gas, Strom, Wasser","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4250","4250","Reinigung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4260","4260","Instandhaltung betrieblicher Räume","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4270","4270","Abgaben betrieblich genutzt. Grundbesitz","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4280","4280","Sonstige Raumkosten","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4288","4288","Aufwendung. Arbeitszimmer, abz. Anteil","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4289","4289","Aufwendung. Arbeitszimmer n.abz. Anteil","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4290","4290","Grundstücksaufwendungen, betrieblich","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4300","4300","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4301","4301","Nicht abziehbare Vorsteuer 7%","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4306","4306","Nicht abziehbare Vorsteuer 19%","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4320","4320","Gewerbesteuer","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4340","4340","Sonstige Betriebssteuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4350","4350","Verbrauchsteuer (sonstige Steuern)","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4355","4355","Ökosteuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4360","4360","Versicherungen","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4366","4366","Versicherung für Gebäude","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4370","4370","Prämie Rückdeckung f. Versorgungsleistg","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4380","4380","Beiträge","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4390","4390","Sonstige Abgaben","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4396","4396","Abzugsf.Verspätungszuschlag/Zwangsgeld","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4397","4397","Nicht abzf.Verspät.zuschlag/Zwangsgeld","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4500","4500","Fahrzeugkosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4510","4510","Kfz-Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4520","4520","Kfz-Versicherungen","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4530","4530","Laufende Kfz-Betriebskosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4540","4540","Kfz-Reparaturen","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4550","4550","Garagenmieten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4560","4560","Mautgebühren","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4570","4570","Mietleasing Kfz","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4580","4580","Sonstige Kfz-Kosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4590","4590","Kfz-Kosten betriebl.Nutzung Kfz im PV","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4595","4595","Fremdfahrzeugkosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4600","4600","Werbekosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4605","4605","Streuartikel","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4630","4630","Geschenke abzugsfähig","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4631","4631","Geschenke abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4632","4632","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4633","4633","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4635","4635","Geschenke nicht abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4636","4636","Geschenke nicht abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4637","4637","Pauschale Steuern für Geschenke und Zuwendungen nicht abzugsfähig","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4638","4638","Geschenke ausschl.betrieblich genutzt","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4639","4639","Zugaben mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4640","4640","Repräsentationskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4650","4650","Bewirtungskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4651","4651","Eingeschr. abziehb.BA, abz. Anteil","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4652","4652","Eingeschr. abziehb.BA, n. abz. Anteil","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4653","4653","Aufmerksamkeiten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4654","4654","Nicht abzugsfähige Bewirtungskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4655","4655","Nicht abzugsfähige Betriebsausgaben","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4660","4660","Reisekosten Arbeitnehmer","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4663","4663","Reisekosten Arbeitnehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4664","4664","Reisekosten AN Verpfleg.mehraufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4666","4666","Reisekosten AN Übernachtungsaufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4668","4668","Kilometergelderstattung Arbeitnehmer","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4670","4670","Reisekosten Unternehmer","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4672","4672","Reisekosten Unternehmer, n.abz.Anteil","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4673","4673","Reisekosten Unternehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4674","4674","Reisekosten UN Verpfleg.mehraufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4676","4676","Reisekosten Unternehmer Übernachtungsaufwand und Reisenebenkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4678","4678","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4679","4679","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4680","4680","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (Haben)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4681","4681","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4700","4700","Kosten Warenabgabe","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4710","4710","Verpackungsmaterial","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4730","4730","Ausgangsfrachten","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4750","4750","Transportversicherungen","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4760","4760","Verkaufsprovisionen","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4780","4780","Fremdarbeiten (Vertrieb)","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4790","4790","Aufwand für Gewährleistungen","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4800","4800","Reparatur/Instandh. Anlagen u. Maschinen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4801","4801","Reparaturen und Instandhaltung von Bauten","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4805","4805","Reparatur/Instandh. Betriebs- u. Gesch.","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4806","4806","Wartungskosten für Hard- und Software","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4808","4808","Zuführung zu Aufwandsrückstellungen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4809","4809","Sonst. Reparaturen und Instandhaltungen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4810","4810","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4815","4815","Kaufleasing","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4820","4820","Abschreibung Ingangsetzung, Erweiterung","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4822","4822","Abschreibung immaterielle VermG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4823","4823","Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4824","4824","Abschr. Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4825","4825","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4826","4826","Apl. Abschreibungen immaterielle VermG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4827","4827","Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4830","4830","Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4831","4831","Abschreibungen auf Gebäude","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4832","4832","Abschreibungen auf Kfz","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4833","4833","Abschreibung Arbeitszimmer","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4840","4840","Apl. Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4841","4841","Außergewöhnliche Abschreibung Gebäude","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4842","4842","Außergewöhnliche Abschreibung auf Kfz","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4843","4843","Außergewöhnliche Abschreibung so. WG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4850","4850","Abschreib.Sachanlagen/stl. So-Vorschr.","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4851","4851","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4852","4852","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4853","4853","Kürzung AHK § 7g Abs. 2 EStG n.F.","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4854","4854","Kürzung AHK für Kfz § 7g Abs. 2 n.F.","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4855","4855","Sofortabschreibung GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4860","4860","Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4862","4862","Abschreibung Sammelposten GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4865","4865","Apl. Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4866","4866","Abschreibungen auf Finanzanlagen (nicht dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4870","4870","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4871","4871","Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.) (dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4872","4872","Aufwendungen auf Grund von Verlustanteilen an gewerblichen und selbständigen Mitunternehmerschaften, § 8 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4873","4873","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4874","4874","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4875","4875","Abschreibungen Wertpapiere des UV","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4876","4876","Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4877","4877","Abschreibungen auf Finanzanlagen - verbundene Unternehmen","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4878","4878","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen","l10n_de.tag_de_pl_12","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4880","4880","Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögens (soweit unübliche Höhe)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4882","4882","Abschreibungen auf UV, steuerr. bedingt","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4886","4886","Abschreibungen auf Umlaufvermögen","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4887","4887","Abschreibungen auf UV, steuerr. bedingt","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4892","4892","Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren (soweit unüblich hoch)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4893","4893","Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4900","4900","Sonstige betriebliche Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4902","4902","Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4905","4905","Sonstige betriebl.u.regelm.Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4909","4909","Fremdleistungen und Fremdarbeiten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4910","4910","Porto","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4920","4920","Telefon","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4925","4925","Telefax und Internetkosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4930","4930","Bürobedarf","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4940","4940","Zeitschriften, Bücher","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4945","4945","Fortbildungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4946","4946","Freiwillige Sozialleistungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4948","4948","Vergütungen an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4949","4949","Haftungsvergütung an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4950","4950","Rechts- und Beratungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4955","4955","Buchführungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4957","4957","Abschluss- und Prüfungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4958","4958","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4959","4959","Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4960","4960","Mieten für Einrichtungen bewegliche WG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4961","4961","Pacht (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4963","4963","Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4964","4964","Aufwendungen für Lizenzen, Konzessionen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4965","4965","Mietleasing (bewegliche Wirtschaftsgüter für Betriebs- und Geschäftsausstattung)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4969","4969","Aufwand Abraum-/Abfallbeseitigung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4970","4970","Nebenkosten des Geldverkehrs","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4975","4975","Aufwendungen aus Anteilen an Kapitalgesellschaften §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4976","4976","Veräußerungskosten § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4980","4980","Betriebsbedarf","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4984","4984","Genossenschaftliche Rückvergütung an Mitglieder","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4985","4985","Werkzeuge und Kleingeräte","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4990","4990","Kalkulatorischer Unternehmerlohn","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4991","4991","Kalkulatorische Miete und Pacht","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4992","4992","Kalkulatorische Zinsen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4993","4993","Kalkulatorische Abschreibungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4994","4994","Kalkulatorische Wagnisse","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4995","4995","Kalkulatorischer Lohn, unentgeltl. AN","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4996","4996","Herstellungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4997","4997","Verwaltungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4998","4998","Vertriebskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_4999","4999","Gegenkonto zu 4996 bis 4998","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7000","7000","Unfertige Erzeugnisse und Leistungen","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7050","7050","Unfertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7080","7080","Unfertige Leistungen","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7090","7090","In Ausführung befindl. Bauaufträge","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7095","7095","In Arbeit befindliche Aufträge","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7100","7100","Fertige Erzeugnisse und Waren","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7110","7110","Fertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7140","7140","Waren","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_7200","7200","Waren (Bestand)","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8100","8100","Steuerfreie Umsätze §4 Nr. 8 ff UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8105","8105","Stfr. Umsätze aus V. § 4 Nr. 12 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8110","8110","Sonstige steuerfr. Umsätze Inland","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8120","8120","Steuerfreie Umsätze § 4 Nr. 1a UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8125","8125","Steuerfreie EG-Lieferungen §4, 1b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8130","8130","Innergemeinschaftl. Dreiecksgeschäft","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8135","8135","Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8140","8140","Steuerfreie Umsätze Offshore usw.","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8150","8150","Steuerfreie Umsätze § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8160","8160","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8165","8165","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8190","8190","Erlöse gemäß § 24 UStG ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8191","8191","Umsatzerlöse nach §§ 25 und 25a UStG 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8193","8193","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8194","8194","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8195","8195","Erlöse Kleinunternehmer § 19 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8196","8196","Erlöse Geldspielautomaten 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8200","8200","Erlöse","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8300","8300","Erlöse 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8310","8310","Erlöse EG-Lieferungen 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8315","8315","Erlöse EG-Lieferungen 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8320","8320","Im anderen EG-Land stpfl. Lieferungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8331","8331","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8335","8335","Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8336","8336","Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8337","8337","Erlöse aus Leistungen nach § 13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8338","8338","Nicht steuerbare Umsätze Drittland","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8339","8339","Nicht steuerbare Umsätze EG-Land","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8400","8400","Erlöse 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8410","8410","Erlöse 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8499","8499","Nebenerlöse (Bezug zu Materialaufwand)","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8500","8500","Sonderbetriebseinnahmen, Tätigkeitsvergütungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8501","8501","Sonderbetriebseinnahmen, Miet- / Pachteinnahmen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8502","8502","Sonderbetriebseinnahmen, Zinseinnahmen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8503","8503","Sonderbetriebseinnahmen, Haftungsvergütung","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8504","8504","Sonderbetriebseinnahmen, Pensionszahlungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8505","8505","Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8510","8510","Provisionsumsätze","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8514","8514","Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8515","8515","Provisionsumsätze, steuerfrei § 4 Nr.5","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8516","8516","Provisionsumsätze 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8519","8519","Provisionsumsätze 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8520","8520","Erlöse Abfallverwertung","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8540","8540","Erlöse Leergut","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8570","8570","Sonstige Erträge aus Provisionen, Lizenzen und Patenten","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8574","8574","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8575","8575","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8576","8576","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8579","8579","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8589","8589","Gegenkto Aufteilung Erlöse Steuersatz","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8590","8590","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8591","8591","Sachbezüge 7% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8595","8595","Sachbezüge 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8600","8600","Sonst. Erlöse betr. u. regelmäßig","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8603","8603","Sonstige Erlöse betrieblich und regelmäßig","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8604","8604","Erstattete Vorsteuer anderer Länder","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8605","8605","Sonst. Erträge betriebl. und regelm.","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8606","8606","Sonstige betriebliche Erträge von verbundenen Unternehmen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8607","8607","Andere Nebenerlöse","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8609","8609","Sonst. Erlöse betr. u. regelmäßig stfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8610","8610","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8611","8611","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8613","8613","Verrechnete sonstige Sachbezüge 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8614","8614","Verrechn. sonstige Sachbezüge ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8625","8625","Sonst. Erlöse betr. u. regelmäßig stfr.","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8630","8630","Sonstige Erlöse betrieblich und regelmäßig 7 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8640","8640","Sonstige Erlöse betrieblich und regelmäßig 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8650","8650","Erlöse Zinsen und Diskontspesen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8660","8660","Erl.Zinsen /Diskontspesen aus verb.UN","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8700","8700","Erlösschmälerungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8701","8701","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8702","8702","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8703","8703","Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8704","8704","Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8705","8705","Erlösschmälerungen steuerfrei §4 Nr. 1a","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8710","8710","Erlösschmälerungen 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8720","8720","Erlösschmälerungen 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8724","8724","Erlösschmälerung EG-Lieferung steuerfrei","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8725","8725","Erlösschmälerung EG-Lieferung 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8726","8726","Erlösschmälerung EG-Lieferung 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8727","8727","Erlösschmäl.i.and. EG-Land stpfl. Lief.","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8730","8730","Gewährte Skonti","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8731","8731","Gewährte Skonti 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8736","8736","Gewährte Skonti 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8738","8738","Gewährte Skonti aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8741","8741","Gewährte Skonti Leistungen §13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8742","8742","Gewährte Skonti aus Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8743","8743","Gewährte Skonti stfr. EG-Lieferung","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8745","8745","Gewährte Skonti stpfl. EG-Lieferung","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8746","8746","Gewährte Skonti EG-Lieferung 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8748","8748","Gewährte Skonti EG-Lieferung 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8750","8750","Gewährte Boni 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8760","8760","Gewährte Boni 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8769","8769","Gewährte Boni","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8770","8770","Gewährte Rabatte","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8780","8780","Gewährte Rabatte 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8790","8790","Gewährte Rabatte 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8800","8800","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8801","8801","Erlöse Sachanlageverkäufe 19% USt","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8807","8807","Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchverlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8808","8808","Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8817","8817","Erlöse Verkäufe immat.Vermögensgegenst","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8818","8818","Erlöse a. Verkäufen Finanzanlagen","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8819","8819","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (bei Buchverlust)","l10n_de.tag_de_pl_08_7","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8820","8820","Erlöse Sachanlageverkäufe 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8827","8827","Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchgewinn)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8828","8828","Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8829","8829","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8837","8837","Erlöse Verkäufe immat.Vermögensgegenst","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8838","8838","Erlöse a. Verkäufen Finanzanlagen","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8839","8839","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (bei Buchgewinn)","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8850","8850","Erlöse Verkauf WG des UV §4/3, 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8851","8851","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens umsatzsteuerfrei § 4 Nr. 8 ff. UStG i.V.m. § 4 Abs. 3 Satz 4 EStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8852","8852","Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i.V.m. § 4 Abs. 3 Satz 4 EStG, § 3 Nr. 40 EStG/§8b Abs. 2 KStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8853","8853","Erlöse Verkauf WG des UV § 4/3 EStG","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8900","8900","Unentgeltliche Wertabgaben","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8905","8905","Entnahme von Gegenständen ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8906","8906","Verwendung von Gegenständen ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8910","8910","Entnahme Unternehmer (Waren) 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8915","8915","Entnahme Unternehmer (Waren) 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8918","8918","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8919","8919","Entnahme Unternehmer (Waren) ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8920","8920","Verwendung von Gegenständen 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8921","8921","Verwendung von Gegenst. (Kfz) 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8922","8922","Verwendung von Gegenst. (Tel) 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8924","8924","Verwendung von Gegenst.(Kfz) ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8925","8925","Unentgeltl. Erbringung Leist. 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8929","8929","Unentgeltl. Erbringung Leist. ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8930","8930","Verwendung von Gegenständen 7% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8932","8932","Unentgeltl. Erbringung Leist. 7% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8935","8935","Unentgeltl. Zuwend. Gegenstände 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8939","8939","Unentgeltl. Zuwend. Gegenstände ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8940","8940","Unentgeltl. Zuwend. von Waren 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8945","8945","Unentgeltl. Zuwend. von Waren 7% USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8949","8949","Unentgeltl. Zuwend. von Waren ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8950","8950","Nicht steuerbare Umsätze","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8955","8955","Umsatzsteuervergütungen, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8959","8959","Umsatzsteuervergütungen, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8960","8960","Bestandsveränd.unfertige Erzeugnisse","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8970","8970","Bestandsveränderung unfertige Leistung","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8975","8975","Bestandsveränderung Bauaufträge","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8977","8977","Bestandsveränderung Aufträge in Arbeit","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8980","8980","Bestandsveränderung fertige Erzeugnisse","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8990","8990","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8994","8994","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_8995","8995","Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_9000","9000","Saldenvorträge- Sachkonten","","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_9001","9001","Saldenvorträge","","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_9008","9008","Saldenvorträge Debitoren","","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_9009","9009","Saldenvorträge Kreditoren","","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+"account_9090","9090","Summenvortragskonto","","account.data_account_type_other_income","l10n_de_skr03.l10n_de_chart_template","False"
+\ No newline at end of file
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 16eb948e438..d3189e42bd5 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
@@ -8,10267 +8,5 @@
             <field name="transfer_account_code_prefix">1360</field>
             <field name="currency_id" ref="base.EUR"/>
         </record>
-        <record id="account_0005" model="account.account.template">
-            <field name="code">0005</field>
-            <field name="name">Rückständige fällige Einzahlungen auf Geschäftsanteile</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0010" model="account.account.template">
-            <field name="code">0010</field>
-            <field name="name">Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0015" model="account.account.template">
-            <field name="code">0015</field>
-            <field name="name">Konzessionen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0020" model="account.account.template">
-            <field name="code">0020</field>
-            <field name="name">Gewerbliche Schutzrechte</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0025" model="account.account.template">
-            <field name="code">0025</field>
-            <field name="name">Ähnliche Rechte und Werte</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0027" model="account.account.template">
-            <field name="code">0027</field>
-            <field name="name">EDV-Software</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0030" model="account.account.template">
-            <field name="code">0030</field>
-            <field name="name">Lizenzen an gewerblichen Schutzrechten</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0035" model="account.account.template">
-            <field name="code">0035</field>
-            <field name="name">Geschäfts- oder Firmenwert</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0038" model="account.account.template">
-            <field name="code">0038</field>
-            <field name="name">Anzahlungen auf Geschäfts-, Firmenwert</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0039" model="account.account.template">
-            <field name="code">0039</field>
-            <field name="name">Anzahlungen immaterielle VermG</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0040" model="account.account.template">
-            <field name="code">0040</field>
-            <field name="name">Verschmelzungsmehrwert</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0043" model="account.account.template">
-            <field name="code">0043</field>
-            <field name="name">Selbst geschaffene immaterielle Vermögensgegenstände</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0045" model="account.account.template">
-            <field name="code">0045</field>
-            <field name="name">Lizenzen und Franchiseverträge</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0046" model="account.account.template">
-            <field name="code">0046</field>
-            <field name="name">Konzessionen und gewerbliche Schutzrechte</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0047" model="account.account.template">
-            <field name="code">0047</field>
-            <field name="name">Rezepte, Verfahren, Prototypen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0048" model="account.account.template">
-            <field name="code">0048</field>
-            <field name="name">Immaterielle Vermögensgegenstände in Entwicklung</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0050" model="account.account.template">
-            <field name="code">0050</field>
-            <field name="name">Grundstücke,grndst.Rechte und 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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0059" model="account.account.template">
-            <field name="code">0059</field>
-            <field name="name">Grundstücksanteil häusl. Arbeitszimmer</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0060" model="account.account.template">
-            <field name="code">0060</field>
-            <field name="name">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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0065" model="account.account.template">
-            <field name="code">0065</field>
-            <field name="name">Unbebaute 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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0070" model="account.account.template">
-            <field name="code">0070</field>
-            <field name="name">Grundstücksgleiche Rechte</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0075" model="account.account.template">
-            <field name="code">0075</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0079" model="account.account.template">
-            <field name="code">0079</field>
-            <field name="name">Anzahlungen a.Grundstücke ohne Bauten</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0080" model="account.account.template">
-            <field name="code">0080</field>
-            <field name="name">Bauten auf eigenen Grundstücken</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0085" model="account.account.template">
-            <field name="code">0085</field>
-            <field name="name">Grundstückswert 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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0090" model="account.account.template">
-            <field name="code">0090</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0100" model="account.account.template">
-            <field name="code">0100</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0110" model="account.account.template">
-            <field name="code">0110</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0111" model="account.account.template">
-            <field name="code">0111</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0112" model="account.account.template">
-            <field name="code">0112</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0113" model="account.account.template">
-            <field name="code">0113</field>
-            <field name="name">Einrichtung Fabrik- und 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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0115" model="account.account.template">
-            <field name="code">0115</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0120" model="account.account.template">
-            <field name="code">0120</field>
-            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0129" model="account.account.template">
-            <field name="code">0129</field>
-            <field name="name">Anzahlg. auf Bauten eigen. Grundstücken</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0140" model="account.account.template">
-            <field name="code">0140</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0145" model="account.account.template">
-            <field name="code">0145</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0146" model="account.account.template">
-            <field name="code">0146</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0147" model="account.account.template">
-            <field name="code">0147</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0148" model="account.account.template">
-            <field name="code">0148</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0149" model="account.account.template">
-            <field name="code">0149</field>
-            <field name="name">Gebäudeteil häusliches Arbeitszimmer</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0150" model="account.account.template">
-            <field name="code">0150</field>
-            <field name="name">Wohnbauten im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0159" model="account.account.template">
-            <field name="code">0159</field>
-            <field name="name">Anzahlg. auf Wohnbauten a.eig.Grundst</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0160" model="account.account.template">
-            <field name="code">0160</field>
-            <field name="name">Bauten auf fremden Grundstücken</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0165" model="account.account.template">
-            <field name="code">0165</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0170" model="account.account.template">
-            <field name="code">0170</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0175" model="account.account.template">
-            <field name="code">0175</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0176" model="account.account.template">
-            <field name="code">0176</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0177" model="account.account.template">
-            <field name="code">0177</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0178" model="account.account.template">
-            <field name="code">0178</field>
-            <field name="name">Einrichtung Fabrik- und 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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0179" model="account.account.template">
-            <field name="code">0179</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0180" model="account.account.template">
-            <field name="code">0180</field>
-            <field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0189" model="account.account.template">
-            <field name="code">0189</field>
-            <field name="name">Anzahlg. auf Bauten fremd. Grundstücken</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0190" model="account.account.template">
-            <field name="code">0190</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0191" model="account.account.template">
-            <field name="code">0191</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0192" model="account.account.template">
-            <field name="code">0192</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0193" model="account.account.template">
-            <field name="code">0193</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0194" model="account.account.template">
-            <field name="code">0194</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0195" model="account.account.template">
-            <field name="code">0195</field>
-            <field name="name">Wohnbauten im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0199" model="account.account.template">
-            <field name="code">0199</field>
-            <field name="name">Anzahlungen a. Wohnbauten a. fremd. Gr.</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0200" model="account.account.template">
-            <field name="code">0200</field>
-            <field name="name">Technische Anlagen und Maschinen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0210" model="account.account.template">
-            <field name="code">0210</field>
-            <field name="name">Maschinen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0220" model="account.account.template">
-            <field name="code">0220</field>
-            <field name="name">Maschinengebundene Werkzeuge</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0240" model="account.account.template">
-            <field name="code">0240</field>
-            <field name="name">Maschinelle Anlagen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0260" model="account.account.template">
-            <field name="code">0260</field>
-            <field name="name">Transportanlagen und Ähnliches</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0280" model="account.account.template">
-            <field name="code">0280</field>
-            <field name="name">Betriebsvorrichtungen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0290" model="account.account.template">
-            <field name="code">0290</field>
-            <field name="name">Technische Anlagen und Maschinen im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0299" model="account.account.template">
-            <field name="code">0299</field>
-            <field name="name">Anzahlungen auf technische Anlagen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0300" model="account.account.template">
-            <field name="code">0300</field>
-            <field name="name">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_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0310" model="account.account.template">
-            <field name="code">0310</field>
-            <field name="name">Andere Anlagen</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0320" model="account.account.template">
-            <field name="code">0320</field>
-            <field name="name">PKW</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0350" model="account.account.template">
-            <field name="code">0350</field>
-            <field name="name">LKW</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0380" model="account.account.template">
-            <field name="code">0380</field>
-            <field name="name">Sonstige Transportmittel</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0400" model="account.account.template">
-            <field name="code">0400</field>
-            <field name="name">Betriebsausstattung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0410" model="account.account.template">
-            <field name="code">0410</field>
-            <field name="name">Geschäftsausstattung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0420" model="account.account.template">
-            <field name="code">0420</field>
-            <field name="name">Büroeinrichtung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0430" model="account.account.template">
-            <field name="code">0430</field>
-            <field name="name">Ladeneinrichtung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0440" model="account.account.template">
-            <field name="code">0440</field>
-            <field name="name">Werkzeuge</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0450" model="account.account.template">
-            <field name="code">0450</field>
-            <field name="name">Einbauten</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0460" model="account.account.template">
-            <field name="code">0460</field>
-            <field name="name">Gerüst- und Schalungsmaterial</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0480" model="account.account.template">
-            <field name="code">0480</field>
-            <field name="name">Geringwertige Wirtschaftsgüter</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0485" model="account.account.template">
-            <field name="code">0485</field>
-            <field name="name">Geringwertige WG Sammelposten</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0490" model="account.account.template">
-            <field name="code">0490</field>
-            <field name="name">Sonstige Betriebs-u.Gesch.ausstattung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0498" model="account.account.template">
-            <field name="code">0498</field>
-            <field name="name">Betriebs- u. Gesch.ausstattung im Bau</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0499" model="account.account.template">
-            <field name="code">0499</field>
-            <field name="name">Anzahlung Betriebs- u. Gesch.ausstattung</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_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0500" model="account.account.template">
-            <field name="code">0500</field>
-            <field name="name">Anteile an verbundenen Unternehmen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0501" model="account.account.template">
-            <field name="code">0501</field>
-            <field name="name">Anteile an verbundenen Unternehmen, Personengesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0502" model="account.account.template">
-            <field name="code">0502</field>
-            <field name="name">Anteile an verbundenen Unternehmen, Kapitalgesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0503" model="account.account.template">
-            <field name="code">0503</field>
-            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0504" model="account.account.template">
-            <field name="code">0504</field>
-            <field name="name">Anteile a.herrschender Gesellschaft</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0505" model="account.account.template">
-            <field name="code">0505</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0506" model="account.account.template">
-            <field name="code">0506</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Personengesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0507" model="account.account.template">
-            <field name="code">0507</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0508" model="account.account.template">
-            <field name="code">0508</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Einzelunternehmen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0509" model="account.account.template">
-            <field name="code">0509</field>
-            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0510" model="account.account.template">
-            <field name="code">0510</field>
-            <field name="name">Beteiligungen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0513" model="account.account.template">
-            <field name="code">0513</field>
-            <field name="name">Typisch stille Beteiligungen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0516" model="account.account.template">
-            <field name="code">0516</field>
-            <field name="name">Atypische stille Beteiligungen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0517" model="account.account.template">
-            <field name="code">0517</field>
-            <field name="name">Beteiligungen an Kapitalgesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0518" model="account.account.template">
-            <field name="code">0518</field>
-            <field name="name">Beteiligungen an Personengesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0519" model="account.account.template">
-            <field name="code">0519</field>
-            <field name="name">Beteiligung GmbH Co.an Komplementär GmbH</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0520" model="account.account.template">
-            <field name="code">0520</field>
-            <field name="name">Ausleih. an UN mit Beteiligungsverh.</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0523" model="account.account.template">
-            <field name="code">0523</field>
-            <field name="name">Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0524" model="account.account.template">
-            <field name="code">0524</field>
-            <field name="name">Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0525" model="account.account.template">
-            <field name="code">0525</field>
-            <field name="name">Wertpapiere des Anlagevermögens</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0530" model="account.account.template">
-            <field name="code">0530</field>
-            <field name="name">Wertpapiere mit Gewinnbeteil.ansprüch.</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0535" model="account.account.template">
-            <field name="code">0535</field>
-            <field name="name">Festverzinsliche Wertpapiere</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0540" model="account.account.template">
-            <field name="code">0540</field>
-            <field name="name">Sonstige Ausleihungen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0550" model="account.account.template">
-            <field name="code">0550</field>
-            <field name="name">Darlehen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0570" model="account.account.template">
-            <field name="code">0570</field>
-            <field name="name">Genossenschaftsanteile z.lfr.Verbleib</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0580" model="account.account.template">
-            <field name="code">0580</field>
-            <field name="name">Ausleihungen an Gesellschafter</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0582" model="account.account.template">
-            <field name="code">0582</field>
-            <field name="name">Ausleihungen an GmbH-Gesellschafter</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0584" model="account.account.template">
-            <field name="code">0584</field>
-            <field name="name">Ausleihungen an persönlich haftende Gesellschafter</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0586" model="account.account.template">
-            <field name="code">0586</field>
-            <field name="name">Ausleihungen an Kommanditisten</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0590" model="account.account.template">
-            <field name="code">0590</field>
-            <field name="name">Ausleihungen an nahe stehende Personen</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0595" model="account.account.template">
-            <field name="code">0595</field>
-            <field name="name">LV-Rückdeckungsansprüche z.lfr.Verbl.</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0600" model="account.account.template">
-            <field name="code">0600</field>
-            <field name="name">Anleihen, nicht 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_de_chart_template"/>
-        </record>
-        <record id="account_0601" model="account.account.template">
-            <field name="code">0601</field>
-            <field name="name">Anleihen, nicht konvertibel (b. 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_de_chart_template"/>
-        </record>
-        <record id="account_0605" model="account.account.template">
-            <field name="code">0605</field>
-            <field name="name">Anleihen, nicht konvertibel (1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0610" model="account.account.template">
-            <field name="code">0610</field>
-            <field name="name">Anleihen, nicht konvertibel (g.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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0615" model="account.account.template">
-            <field name="code">0615</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_de_chart_template"/>
-        </record>
-        <record id="account_0616" model="account.account.template">
-            <field name="code">0616</field>
-            <field name="name">Anleihen konvertibel(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_de_chart_template"/>
-        </record>
-        <record id="account_0620" model="account.account.template">
-            <field name="code">0620</field>
-            <field name="name">Anleihen konvertibel(1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0625" model="account.account.template">
-            <field name="code">0625</field>
-            <field name="name">Anleihen konvertibel(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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0630" model="account.account.template">
-            <field name="code">0630</field>
-            <field name="name">Verbindlichkeiten gg. Kreditinstituten</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 id="account_0631" model="account.account.template">
-            <field name="code">0631</field>
-            <field name="name">Verbindlichkeiten Kreditinstitut(b.1J)</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 id="account_0640" model="account.account.template">
-            <field name="code">0640</field>
-            <field name="name">Verbindlichkeiten Kreditinstitut(1-5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0650" model="account.account.template">
-            <field name="code">0650</field>
-            <field name="name">Verbindlichkeiten Kreditinstitut(g.5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0660" model="account.account.template">
-            <field name="code">0660</field>
-            <field name="name">TZ-Verbindlichkeit. gg. Kreditinstituten</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 id="account_0661" model="account.account.template">
-            <field name="code">0661</field>
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,b.1 J</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 id="account_0670" model="account.account.template">
-            <field name="code">0670</field>
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,1-5 J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0680" model="account.account.template">
-            <field name="code">0680</field>
-            <field name="name">TZ-Verbindlichkeit. Kreditinstitut,g.5 J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0699" model="account.account.template">
-            <field name="code">0699</field>
-            <field name="name">Gegenkonto bei Aufteilung Kto 0690-98</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 id="account_0700" model="account.account.template">
-            <field name="code">0700</field>
-            <field name="name">Verbindlichk.gegenüber verbundenen UN</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 id="account_0701" model="account.account.template">
-            <field name="code">0701</field>
-            <field name="name">Verbindlichkeit. gg.verbundene UN(b.1 J)</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 id="account_0705" model="account.account.template">
-            <field name="code">0705</field>
-            <field name="name">Verbindlichkeit. gg.verbundene UN(1-5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0710" model="account.account.template">
-            <field name="code">0710</field>
-            <field name="name">Verbindlichkeit. gg.verbundene UN(g.5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0715" model="account.account.template">
-            <field name="code">0715</field>
-            <field name="name">Verbindl. gg.UN mit Beteiligungsverh.</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 id="account_0716" model="account.account.template">
-            <field name="code">0716</field>
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. b.1J</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 id="account_0720" model="account.account.template">
-            <field name="code">0720</field>
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. 1-5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0725" model="account.account.template">
-            <field name="code">0725</field>
-            <field name="name">Verbindl. gg.UN mit Beteiligg.verh. g.5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0730" model="account.account.template">
-            <field name="code">0730</field>
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern</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 id="account_0731" model="account.account.template">
-            <field name="code">0731</field>
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern b.1J</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 id="account_0740" model="account.account.template">
-            <field name="code">0740</field>
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern 1-5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0750" model="account.account.template">
-            <field name="code">0750</field>
-            <field name="name">Verbindlichkeit.gg. Gesellschaftern g.5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0755" model="account.account.template">
-            <field name="code">0755</field>
-            <field name="name">Verb.gg.Gesellschaftern off.Ausschüttg.</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 id="account_0760" model="account.account.template">
-            <field name="code">0760</field>
-            <field name="name">Darlehen typ. stiller Gesellschafter</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 id="account_0761" model="account.account.template">
-            <field name="code">0761</field>
-            <field name="name">Darlehen typ. stiller Gesellsch.(b.1J)</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 id="account_0764" model="account.account.template">
-            <field name="code">0764</field>
-            <field name="name">Darlehen typ. stiller Gesellsch.(1-5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0767" model="account.account.template">
-            <field name="code">0767</field>
-            <field name="name">Darlehen typ. stiller Gesellsch.(g.5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0770" model="account.account.template">
-            <field name="code">0770</field>
-            <field name="name">Darlehen atyp. stiller Gesellschafter</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 id="account_0771" model="account.account.template">
-            <field name="code">0771</field>
-            <field name="name">Darlehen atyp. stiller Gesellsch.(b.1J)</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 id="account_0774" model="account.account.template">
-            <field name="code">0774</field>
-            <field name="name">Darlehen atyp. stiller Gesellsch.(1-5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0777" model="account.account.template">
-            <field name="code">0777</field>
-            <field name="name">Darlehen atyp. stiller Gesellsch.(g.5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0780" model="account.account.template">
-            <field name="code">0780</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_de_chart_template"/>
-        </record>
-        <record id="account_0781" model="account.account.template">
-            <field name="code">0781</field>
-            <field name="name">Partiarische Darlehen(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_de_chart_template"/>
-        </record>
-        <record id="account_0784" model="account.account.template">
-            <field name="code">0784</field>
-            <field name="name">Partiarische Darlehen(1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0787" model="account.account.template">
-            <field name="code">0787</field>
-            <field name="name">Partiarische Darlehen(g. 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0799" model="account.account.template">
-            <field name="code">0799</field>
-            <field name="name">Gegenkonto bei Aufteilung Kto 0790-98</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_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0809" model="account.account.template">
-            <field name="code">0809</field>
-            <field name="name">Kapitalerhöhung aus Gesellschaftsmitteln</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0810" model="account.account.template">
-            <field name="code">0810</field>
-            <field name="name">Geschäftsguthaben der verbleibenden Mitglieder</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0811" model="account.account.template">
-            <field name="code">0811</field>
-            <field name="name">Geschäftsguthaben der ausscheidenden Mitglieder</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0812" model="account.account.template">
-            <field name="code">0812</field>
-            <field name="name">Geschäftsguthaben aus gekündigten Geschäftsanteilen</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0813" model="account.account.template">
-            <field name="code">0813</field>
-            <field name="name">Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0815" model="account.account.template">
-            <field name="code">0815</field>
-            <field name="name">Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0819" model="account.account.template">
-            <field name="code">0819</field>
-            <field name="name">Erworbene eigene Anteile</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0839" model="account.account.template">
-            <field name="code">0839</field>
-            <field name="name">Nachschüsse (Forderungen, Gegenkonto 0845)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0845" model="account.account.template">
-            <field name="code">0845</field>
-            <field name="name">Nachschusskapital (Gegenkonto 0839)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0848" model="account.account.template">
-            <field name="code">0848</field>
-            <field name="name">Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0849" model="account.account.template">
-            <field name="code">0849</field>
-            <field name="name">Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0852" model="account.account.template">
-            <field name="code">0852</field>
-            <field name="name">Andere Ergebnisrücklagen</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0853" model="account.account.template">
-            <field name="code">0853</field>
-            <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0854" model="account.account.template">
-            <field name="code">0854</field>
-            <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0857" model="account.account.template">
-            <field name="code">0857</field>
-            <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Finanzanlagevermögen)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0858" model="account.account.template">
-            <field name="code">0858</field>
-            <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Auflösung der Sonderposten mit Rücklageanteil)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0859" model="account.account.template">
-            <field name="code">0859</field>
-            <field name="name">Latente Steuern (Gewinnrücklage Haben) aus erfolgsneutralen Verrechnungen</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0865" model="account.account.template">
-            <field name="code">0865</field>
-            <field name="name">Gewinnvortrag vor Verwendung</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0867" model="account.account.template">
-            <field name="code">0867</field>
-            <field name="name">Verlustvortrag vor Verwendung</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0870" model="account.account.template">
-            <field name="code">0870</field>
-            <field name="name">Festkapital (EK)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0880" model="account.account.template">
-            <field name="code">0880</field>
-            <field name="name">Variables Kapital (EK)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0890" model="account.account.template">
-            <field name="code">0890</field>
-            <field name="name">Gesellschafter-Darlehen (FK)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0900" model="account.account.template">
-            <field name="code">0900</field>
-            <field name="name">Kommandit-Kapital (EK)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0910" model="account.account.template">
-            <field name="code">0910</field>
-            <field name="name">Verlustausgleich (EK)</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_equity"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0920" model="account.account.template">
-            <field name="code">0920</field>
-            <field name="name">Gesellschafter-Darlehen (FK)</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 id="account_0930" model="account.account.template">
-            <field name="code">0930</field>
-            <field name="name">SoPo mit Rücklageanteil, stfr. Rücklage</field>
-            <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 id="account_0931" model="account.account.template">
-            <field name="code">0931</field>
-            <field name="name">SoPo mit Rücklageanteil § 6b EStG</field>
-            <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 id="account_0932" model="account.account.template">
-            <field name="code">0932</field>
-            <field name="name">SoPo mit Rücklageanteil EStR R 6.6</field>
-            <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 id="account_0939" model="account.account.template">
-            <field name="code">0939</field>
-            <field name="name">SoPo mit Rücklageanteil §52 Abs.16 EStG</field>
-            <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 id="account_0940" model="account.account.template">
-            <field name="code">0940</field>
-            <field name="name">SoPo mit Rücklageanteil, Sonder-AfA</field>
-            <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 id="account_0943" model="account.account.template">
-            <field name="code">0943</field>
-            <field name="name">SoPo mit Rücklageanteil § 7g Abs.2 n.F.</field>
-            <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 id="account_0945" model="account.account.template">
-            <field name="code">0945</field>
-            <field name="name">Ausgleichsposten bei Entnahmen § 4g EStG</field>
-            <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 id="account_0946" model="account.account.template">
-            <field name="code">0946</field>
-            <field name="name">Rücklage für Zuschüsse</field>
-            <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 id="account_0947" model="account.account.template">
-            <field name="code">0947</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG</field>
-            <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 id="account_0948" model="account.account.template">
-            <field name="code">0948</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG</field>
-            <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 id="account_0949" model="account.account.template">
-            <field name="code">0949</field>
-            <field name="name">Sonderposten für Zuschüsse u. Zulagen</field>
-            <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 id="account_0950" model="account.account.template">
-            <field name="code">0950</field>
-            <field name="name">Pensions-und ähnliche Rückstellungen</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 id="account_0951" model="account.account.template">
-            <field name="code">0951</field>
-            <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</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 id="account_0952" model="account.account.template">
-            <field name="code">0952</field>
-            <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahestehenden Personen (10% Beteiligung am Kapital)</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 id="account_0953" model="account.account.template">
-            <field name="code">0953</field>
-            <field name="name">Rückstellungen für Direktzusagen</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 id="account_0954" model="account.account.template">
-            <field name="code">0954</field>
-            <field name="name">Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen</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 id="account_0955" model="account.account.template">
-            <field name="code">0955</field>
-            <field name="name">Steuerrückstellungen</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 id="account_0956" model="account.account.template">
-            <field name="code">0956</field>
-            <field name="name">Gewerbesteuerrückstellung § 4 Abs. 5b</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 id="account_0957" model="account.account.template">
-            <field name="code">0957</field>
-            <field name="name">Gewerbesteuerrückstellung</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 id="account_0961" model="account.account.template">
-            <field name="code">0961</field>
-            <field name="name">Urlaubsrückstellung</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 id="account_0962" model="account.account.template">
-            <field name="code">0962</field>
-            <field name="name">Steuerrückstellung für Steuerstundung (BStBK)</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 id="account_0963" model="account.account.template">
-            <field name="code">0963</field>
-            <field name="name">Körperschaftsteuerrückstellung</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 id="account_0964" model="account.account.template">
-            <field name="code">0964</field>
-            <field name="name">Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib</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 id="account_0965" model="account.account.template">
-            <field name="code">0965</field>
-            <field name="name">Rückstellungen für Personalkosten</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 id="account_0966" model="account.account.template">
-            <field name="code">0966</field>
-            <field name="name">Rückstellungen für Aufbewahrungspflicht</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 id="account_0967" model="account.account.template">
-            <field name="code">0967</field>
-            <field name="name">Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</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 id="account_0968" model="account.account.template">
-            <field name="code">0968</field>
-            <field name="name">Passive latente Steuern</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 id="account_0969" model="account.account.template">
-            <field name="code">0969</field>
-            <field name="name">Rückstellungen für latente Steuern</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 id="account_0970" model="account.account.template">
-            <field name="code">0970</field>
-            <field name="name">Sonstige Rückstellungen</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 id="account_0971" model="account.account.template">
-            <field name="code">0971</field>
-            <field name="name">Rückstellungen Instandhaltung bis 3 Mon.</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 id="account_0973" model="account.account.template">
-            <field name="code">0973</field>
-            <field name="name">Rückstellungen Abraum-/Abfallbeseit.</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 id="account_0974" model="account.account.template">
-            <field name="code">0974</field>
-            <field name="name">Rückstellungen f. Gewährleistungen</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 id="account_0976" model="account.account.template">
-            <field name="code">0976</field>
-            <field name="name">Rückstellungen f. drohende Verluste</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 id="account_0977" model="account.account.template">
-            <field name="code">0977</field>
-            <field name="name">Rückstellungen für Abschluss u. Prüfung</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 id="account_0978" model="account.account.template">
-            <field name="code">0978</field>
-            <field name="name">Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB a. F.</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 id="account_0979" model="account.account.template">
-            <field name="code">0979</field>
-            <field name="name">Rückstellungen für Umweltschutz</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 id="account_0980" model="account.account.template">
-            <field name="code">0980</field>
-            <field name="name">Aktive Rechnungsabgrenzung</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 id="account_0983" model="account.account.template">
-            <field name="code">0983</field>
-            <field name="name">Abgrenzung aktive latente Steuern</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 id="account_0984" model="account.account.template">
-            <field name="code">0984</field>
-            <field name="name">Aufwand Zölle und Verbrauchsteuern</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 id="account_0985" model="account.account.template">
-            <field name="code">0985</field>
-            <field name="name">Aufwand Umsatzsteuer 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_de_chart_template"/>
-        </record>
-        <record id="account_0986" model="account.account.template">
-            <field name="code">0986</field>
-            <field name="name">Damnum/Disagio</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 id="account_0987" model="account.account.template">
-            <field name="code">0987</field>
-            <field name="name">Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</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 id="account_0988" model="account.account.template">
-            <field name="code">0988</field>
-            <field name="name">Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</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 id="account_0989" model="account.account.template">
-            <field name="code">0989</field>
-            <field name="name">Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen</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 id="account_0990" model="account.account.template">
-            <field name="code">0990</field>
-            <field name="name">Passive Rechnungsabgrenzung</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 id="account_0996" model="account.account.template">
-            <field name="code">0996</field>
-            <field name="name">Pauschalwertberichtigung Forderg./b.1J</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 id="account_0997" model="account.account.template">
-            <field name="code">0997</field>
-            <field name="name">Pauschalwertberichtigung Forderg./g.1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_0998" model="account.account.template">
-            <field name="code">0998</field>
-            <field name="name">Einzelwertberichtigung Forderung(b.1J)</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 id="account_0999" model="account.account.template">
-            <field name="code">0999</field>
-            <field name="name">Einzelwertberichtigung Forderung(g.1J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1010" model="account.account.template">
-            <field name="code">1010</field>
-            <field name="name">Nebenkasse 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_de_chart_template"/>
-        </record>
-        <record id="account_1020" model="account.account.template">
-            <field name="code">1020</field>
-            <field name="name">Nebenkasse 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_de_chart_template"/>
-        </record>
-        <record id="account_1100" model="account.account.template">
-            <field name="code">1100</field>
-            <field name="name">Bank (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_de_chart_template"/>
-        </record>
-        <record id="account_1110" model="account.account.template">
-            <field name="code">1110</field>
-            <field name="name">Bank (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_de_chart_template"/>
-        </record>
-        <record id="account_1120" model="account.account.template">
-            <field name="code">1120</field>
-            <field name="name">Bank (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_de_chart_template"/>
-        </record>
-        <record id="account_1130" model="account.account.template">
-            <field name="code">1130</field>
-            <field name="name">Bank (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_de_chart_template"/>
-        </record>
-        <record id="account_1190" model="account.account.template">
-            <field name="code">1190</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_de_chart_template"/>
-        </record>
-        <record id="account_1195" model="account.account.template">
-            <field name="code">1195</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_de_chart_template"/>
-        </record>
-        <record id="account_1210" model="account.account.template">
-            <field name="code">1210</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_de_chart_template"/>
-        </record>
-        <record id="account_1220" model="account.account.template">
-            <field name="code">1220</field>
-            <field name="name">Bank 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_de_chart_template"/>
-        </record>
-        <record id="account_1230" model="account.account.template">
-            <field name="code">1230</field>
-            <field name="name">Bank 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_de_chart_template"/>
-        </record>
-        <record id="account_1240" model="account.account.template">
-            <field name="code">1240</field>
-            <field name="name">Bank 4</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 id="account_1250" model="account.account.template">
-            <field name="code">1250</field>
-            <field name="name">Bank 5</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 id="account_1290" model="account.account.template">
-            <field name="code">1290</field>
-            <field name="name">Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition (nicht im Finanzmittelfonds enthalten)</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 id="account_1295" model="account.account.template">
-            <field name="code">1295</field>
-            <field name="name">Verbindlichkeiten gg. Kreditinstituten</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_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1300" model="account.account.template">
-            <field name="code">1300</field>
-            <field name="name">Wechsel aus Lieferung und Leistung</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 id="account_1301" model="account.account.template">
-            <field name="code">1301</field>
-            <field name="name">Wechsel a. Lieferungen/Leistungen b.1 J</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 id="account_1302" model="account.account.template">
-            <field name="code">1302</field>
-            <field name="name">Wechsel a. Lieferungen/Leistungen g.1 J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1305" model="account.account.template">
-            <field name="code">1305</field>
-            <field name="name">Wechsel a. Lieferungen/Leistungen bbf.</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 id="account_1310" model="account.account.template">
-            <field name="code">1310</field>
-            <field name="name">Besitzwechsel gegen verbund. Unternehmen</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 id="account_1311" model="account.account.template">
-            <field name="code">1311</field>
-            <field name="name">Besitzwechsel gegen verbundene UN (b.1J)</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 id="account_1312" model="account.account.template">
-            <field name="code">1312</field>
-            <field name="name">Besitzwechsel gegen verbundene UN (g.1J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1315" model="account.account.template">
-            <field name="code">1315</field>
-            <field name="name">Besitzwechs.gg.verb.UN, bundesbankfähig</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 id="account_1320" model="account.account.template">
-            <field name="code">1320</field>
-            <field name="name">Besitzwechsel gg.UN m. Beteiligungsverh.</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 id="account_1321" model="account.account.template">
-            <field name="code">1321</field>
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.b1J</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 id="account_1322" model="account.account.template">
-            <field name="code">1322</field>
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.g1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1325" model="account.account.template">
-            <field name="code">1325</field>
-            <field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.bbf</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 id="account_1327" model="account.account.template">
-            <field name="code">1327</field>
-            <field name="name">Finanzwechsel</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 id="account_1329" model="account.account.template">
-            <field name="code">1329</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_de_chart_template"/>
-        </record>
-        <record id="account_1330" model="account.account.template">
-            <field name="code">1330</field>
-            <field name="name">Schecks</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 id="account_1340" model="account.account.template">
-            <field name="code">1340</field>
-            <field name="name">Anteile an verbundenen Unternehmen</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 id="account_1344" model="account.account.template">
-            <field name="code">1344</field>
-            <field name="name">Anteile a.herrschender Gesellschaft</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 id="account_1348" model="account.account.template">
-            <field name="code">1348</field>
-            <field name="name">Sonstige Wertpapiere</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 id="account_1349" model="account.account.template">
-            <field name="code">1349</field>
-            <field name="name">Wertpapieranlagen kurzfr. Disposition</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 id="account_1350" model="account.account.template">
-            <field name="code">1350</field>
-            <field name="name">GmbH-Anteile z.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_de_chart_template"/>
-        </record>
-        <record id="account_1352" model="account.account.template">
-            <field name="code">1352</field>
-            <field name="name">Genossenschaftsanteile z.kfr.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_de_chart_template"/>
-        </record>
-        <record id="account_1353" model="account.account.template">
-            <field name="code">1353</field>
-            <field name="name">Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen</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 id="account_1354" model="account.account.template">
-            <field name="code">1354</field>
-            <field name="name">Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB</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 id="account_1355" model="account.account.template">
-            <field name="code">1355</field>
-            <field name="name">Ansprüche a. Rückdeckungsversicherung</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 id="account_1356" model="account.account.template">
-            <field name="code">1356</field>
-            <field name="name">Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen 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_de_chart_template"/>
-        </record>
-        <record id="account_1357" model="account.account.template">
-            <field name="code">1357</field>
-            <field name="name">Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB</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 id="account_1370" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="name">Gewinnermittlung §4/3 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_de_chart_template"/>
-        </record>
-        <record id="account_1371" model="account.account.template">
-            <field name="code">1371</field>
-            <field name="name">Gewinnermittlung §4/3 nicht ergebnisw.</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 id="account_1372" model="account.account.template">
-            <field name="code">1372</field>
-            <field name="name">Wirtschaftsgüter Umlaufverm. § 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_de_chart_template"/>
-        </record>
-        <record id="account_1373" model="account.account.template">
-            <field name="code">1373</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</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 id="account_1374" model="account.account.template">
-            <field name="code">1374</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit b. 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1375" model="account.account.template">
-            <field name="code">1375</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit größer als 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1376" model="account.account.template">
-            <field name="code">1376</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter</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 id="account_1377" model="account.account.template">
-            <field name="code">1377</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr</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 id="account_1378" model="account.account.template">
-            <field name="code">1378</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1380" model="account.account.template">
-            <field name="code">1380</field>
-            <field name="name">Überleitung Kostenstellen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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="account_1381" model="account.account.template">
-            <field name="code">1381</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter</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 id="account_1382" model="account.account.template">
-            <field name="code">1382</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr</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 id="account_1383" model="account.account.template">
-            <field name="code">1383</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1385" model="account.account.template">
-            <field name="code">1385</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter</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 id="account_1386" model="account.account.template">
-            <field name="code">1386</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit b. 1 J.</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 id="account_1387" model="account.account.template">
-            <field name="code">1387</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer als 1 J.</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1389" model="account.account.template">
-            <field name="code">1389</field>
-            <field name="name">Ansprüche aus betrieblicher Altersversorgung und Pensionsansprüche (Mitunternehmer)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1390" model="account.account.template">
-            <field name="code">1390</field>
-            <field name="name">Verrechnung Ist-Versteuerung</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 id="account_1400" model="account.account.template">
-            <field name="code">1400</field>
-            <field name="name">Forderungen aus Lieferungen u.Leistung</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 id="account_1401" model="account.account.template">
-            <field name="code">1401</field>
-            <field name="name">Forderungen aus Lieferungen u.Leistung</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 id="account_1410" model="account.account.template">
-            <field name="code">1410</field>
-            <field name="name">Forderungen aus Lieferungen u.Leistung</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 id="account_1445" model="account.account.template">
-            <field name="code">1445</field>
-            <field name="name">Forderungen aus L+L allgem. Steuersatz</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 id="account_1446" model="account.account.template">
-            <field name="code">1446</field>
-            <field name="name">Forderungen aus L+L ermäßigt. Steuersatz</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 id="account_1447" model="account.account.template">
-            <field name="code">1447</field>
-            <field name="name">Forderg. aus stfr., n. steuerbaren L+L</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 id="account_1448" model="account.account.template">
-            <field name="code">1448</field>
-            <field name="name">Forderungen aus L+L gemäß § 24 UStG</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 id="account_1449" model="account.account.template">
-            <field name="code">1449</field>
-            <field name="name">Gegenkto Aufteilung der Forderungen L+L</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 id="account_1450" model="account.account.template">
-            <field name="code">1450</field>
-            <field name="name">Forderungen nach § 11 EStG für § 4/3</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 id="account_1451" model="account.account.template">
-            <field name="code">1451</field>
-            <field name="name">Forderg.a. Lieferungen/Leistungen b.1 J</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 id="account_1455" model="account.account.template">
-            <field name="code">1455</field>
-            <field name="name">Forderg.a. Lieferungen/Leistungen g.1 J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1460" model="account.account.template">
-            <field name="code">1460</field>
-            <field name="name">Zweifelhafte Forderungen</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 id="account_1461" model="account.account.template">
-            <field name="code">1461</field>
-            <field name="name">Zweifelhafte Forderungen (bis 1 Jahr)</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 id="account_1465" model="account.account.template">
-            <field name="code">1465</field>
-            <field name="name">Zweifelhafte Forderungen (g. 1 Jahr)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1470" model="account.account.template">
-            <field name="code">1470</field>
-            <field name="name">Forderungen aus L+L gg. verbundenen UN</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 id="account_1471" model="account.account.template">
-            <field name="code">1471</field>
-            <field name="name">Forderungen aus L+L gg. verbund. UN b.1J</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 id="account_1475" model="account.account.template">
-            <field name="code">1475</field>
-            <field name="name">Forderungen aus L+L gg. verbund. UN g.1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1478" model="account.account.template">
-            <field name="code">1478</field>
-            <field name="name">WB Forderungen gg. verbundene UN (b.1J)</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 id="account_1479" model="account.account.template">
-            <field name="code">1479</field>
-            <field name="name">WB Forderungen gg. verbundene UN (g.1J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1480" model="account.account.template">
-            <field name="code">1480</field>
-            <field name="name">Forderg. L+L gg.UN m. Beteiligungsverh.</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 id="account_1481" model="account.account.template">
-            <field name="code">1481</field>
-            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.b1J</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 id="account_1485" model="account.account.template">
-            <field name="code">1485</field>
-            <field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.g1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1488" model="account.account.template">
-            <field name="code">1488</field>
-            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. b.1J</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 id="account_1489" model="account.account.template">
-            <field name="code">1489</field>
-            <field name="name">WB Forderg.gg.UN m.Beteiligg.verh. g.1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1490" model="account.account.template">
-            <field name="code">1490</field>
-            <field name="name">Forderungen aus L+L gg. Gesellschafter</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 id="account_1491" model="account.account.template">
-            <field name="code">1491</field>
-            <field name="name">Forderg. aus L+L gg.Gesellschafter b.1 J</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 id="account_1495" model="account.account.template">
-            <field name="code">1495</field>
-            <field name="name">Forderg. aus L+L gg.Gesellschafter g.1 J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1498" model="account.account.template">
-            <field name="code">1498</field>
-            <field name="name">Gegenkonto sonst.VG bei Buchung Debitor</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 id="account_1499" model="account.account.template">
-            <field name="code">1499</field>
-            <field name="name">Gegenkonto bei Aufteilung Debitoren</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 id="account_1500" model="account.account.template">
-            <field name="code">1500</field>
-            <field name="name">Sonstige Vermögensgegenstände</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 id="account_1501" model="account.account.template">
-            <field name="code">1501</field>
-            <field name="name">Sonstige Vermögensgegenstände (b.1 J)</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 id="account_1502" model="account.account.template">
-            <field name="code">1502</field>
-            <field name="name">Sonstige Vermögensgegenstände (g.1 J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1503" model="account.account.template">
-            <field name="code">1503</field>
-            <field name="name">Forderungen gg. Geschäftsf.(b.1J)</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 id="account_1504" model="account.account.template">
-            <field name="code">1504</field>
-            <field name="name">Forderungen gg. Geschäftsf.(g.1J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1505" model="account.account.template">
-            <field name="code">1505</field>
-            <field name="name">Forderungen gg. Aufsichtsratsm. (b.1 J)</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 id="account_1506" model="account.account.template">
-            <field name="code">1506</field>
-            <field name="name">Forderungen gg. Aufsichtsratsm. (g.1 J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1507" model="account.account.template">
-            <field name="code">1507</field>
-            <field name="name">Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1508" model="account.account.template">
-            <field name="code">1508</field>
-            <field name="name">Forderungen gegen sonstige Gesellschafter - Restlaufzeit größer 1 Jahr</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1510" model="account.account.template">
-            <field name="code">1510</field>
-            <field name="name">Geleistete Anzahlungen auf Vorräte</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_prepayments"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1511" model="account.account.template">
-            <field name="code">1511</field>
-            <field name="name">Geleistete Anzahlungen 7% Vorsteuer</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_prepayments"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1518" model="account.account.template">
-            <field name="code">1518</field>
-            <field name="name">Geleistete Anzahlungen 19% Vorsteuer</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_prepayments"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1519" model="account.account.template">
-            <field name="code">1519</field>
-            <field name="name">Forderungen gegen Arbeitsgemeinschaften</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 id="account_1520" model="account.account.template">
-            <field name="code">1520</field>
-            <field name="name">Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz</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 id="account_1521" model="account.account.template">
-            <field name="code">1521</field>
-            <field name="name">Agenturwarenabrechnung</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 id="account_1522" model="account.account.template">
-            <field name="code">1522</field>
-            <field name="name">Genussrechte</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 id="account_1524" model="account.account.template">
-            <field name="code">1524</field>
-            <field name="name">Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</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 id="account_1525" model="account.account.template">
-            <field name="code">1525</field>
-            <field name="name">Kautionen</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 id="account_1526" model="account.account.template">
-            <field name="code">1526</field>
-            <field name="name">Kautionen (bis 1 J)</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 id="account_1527" model="account.account.template">
-            <field name="code">1527</field>
-            <field name="name">Kautionen (g. 1 J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1528" model="account.account.template">
-            <field name="code">1528</field>
-            <field name="name">Nachträgl. abz. Vorsteuer § 15a Abs. 2</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 id="account_1529" model="account.account.template">
-            <field name="code">1529</field>
-            <field name="name">Zurückzuzahlende Vorsteuer §15a Abs.2</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 id="account_1530" model="account.account.template">
-            <field name="code">1530</field>
-            <field name="name">Forderg. gg. Personal Lohn- u. Gehalt</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 id="account_1531" model="account.account.template">
-            <field name="code">1531</field>
-            <field name="name">Forderungen gegen Personal (bis 1Jahr)</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 id="account_1537" model="account.account.template">
-            <field name="code">1537</field>
-            <field name="name">Forderungen gegen Personal (g. 1Jahr)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1538" model="account.account.template">
-            <field name="code">1538</field>
-            <field name="name">Körperschaftsteuerguthaben §37 (b.1 J)</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 id="account_1539" model="account.account.template">
-            <field name="code">1539</field>
-            <field name="name">Körperschaftsteuerguthaben §37 (g.1 J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1540" model="account.account.template">
-            <field name="code">1540</field>
-            <field name="name">Forderungen aus Gewerbesteuerüberzahlungen</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 id="account_1542" model="account.account.template">
-            <field name="code">1542</field>
-            <field name="name">Steuererstattungsansprüche gegenüber anderen Ländern</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 id="account_1543" model="account.account.template">
-            <field name="code">1543</field>
-            <field name="name">Forderg. an FA aus abgeführtem Bauabzug</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 id="account_1544" model="account.account.template">
-            <field name="code">1544</field>
-            <field name="name">Forderungen gegenüber Bundesagentur für Arbeit</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 id="account_1545" model="account.account.template">
-            <field name="code">1545</field>
-            <field name="name">USt-Forderungen</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 id="account_1547" model="account.account.template">
-            <field name="code">1547</field>
-            <field name="name">Forderungen aus Verbrauchsteuern</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 id="account_1548" model="account.account.template">
-            <field name="code">1548</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_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1549" model="account.account.template">
-            <field name="code">1549</field>
-            <field name="name">Körperschaftsteuerrückforderung</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 id="account_1550" model="account.account.template">
-            <field name="code">1550</field>
-            <field name="name">Darlehen</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 id="account_1551" model="account.account.template">
-            <field name="code">1551</field>
-            <field name="name">Darlehen bis 1 Jahr</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 id="account_1555" model="account.account.template">
-            <field name="code">1555</field>
-            <field name="name">Darlehen g. 1 Jahr</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1556" model="account.account.template">
-            <field name="code">1556</field>
-            <field name="name">Nachträgl. abz. Vorsteuer, bewegl. WG</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 id="account_1557" model="account.account.template">
-            <field name="code">1557</field>
-            <field name="name">Zurückzuzahlende Vorsteuer, bewegl.WG</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 id="account_1558" model="account.account.template">
-            <field name="code">1558</field>
-            <field name="name">Nachträgl. abz. Vorsteuer, unbewegl. WG</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 id="account_1559" model="account.account.template">
-            <field name="code">1559</field>
-            <field name="name">Zurückzuzahl. Vorsteuer, unbewegl. WG</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 id="account_1560" model="account.account.template">
-            <field name="code">1560</field>
-            <field name="name">Aufzuteilende Vorsteuer</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 id="account_1561" model="account.account.template">
-            <field name="code">1561</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_de_chart_template"/>
-        </record>
-        <record id="account_1562" model="account.account.template">
-            <field name="code">1562</field>
-            <field name="name">Aufzuteilende Vorsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1563" model="account.account.template">
-            <field name="code">1563</field>
-            <field name="name">Aufzuteil. Vorsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1566" model="account.account.template">
-            <field name="code">1566</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_de_chart_template"/>
-        </record>
-        <record id="account_1567" model="account.account.template">
-            <field name="code">1567</field>
-            <field name="name">Aufzuteil. Vorsteuer §§ 13a/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_de_chart_template"/>
-        </record>
-        <record id="account_1569" model="account.account.template">
-            <field name="code">1569</field>
-            <field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 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_de_chart_template"/>
-        </record>
-        <record id="account_1570" model="account.account.template">
-            <field name="code">1570</field>
-            <field name="name">Abziehbare Vorsteuer</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 id="account_1571" model="account.account.template">
-            <field name="code">1571</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_de_chart_template"/>
-        </record>
-        <record id="account_1572" model="account.account.template">
-            <field name="code">1572</field>
-            <field name="name">Abziehbare Vorsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1574" model="account.account.template">
-            <field name="code">1574</field>
-            <field name="name">Abziehbare Vorsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1576" model="account.account.template">
-            <field name="code">1576</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_de_chart_template"/>
-        </record>
-        <record id="account_1577" model="account.account.template">
-            <field name="code">1577</field>
-            <field name="name">Abziehbare Vorsteuer § 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_de_chart_template"/>
-        </record>
-        <record id="account_1578" model="account.account.template">
-            <field name="code">1578</field>
-            <field name="name">Abziehbare Vorsteuer § 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_de_chart_template"/>
-        </record>
-        <record id="account_1580" model="account.account.template">
-            <field name="code">1580</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_de_chart_template"/>
-        </record>
-        <record id="account_1581" model="account.account.template">
-            <field name="code">1581</field>
-            <field name="name">Auflösung Vorsteuer 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_de_chart_template"/>
-        </record>
-        <record id="account_1582" model="account.account.template">
-            <field name="code">1582</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_de_chart_template"/>
-        </record>
-        <record id="account_1583" model="account.account.template">
-            <field name="code">1583</field>
-            <field name="name">Gegenkto. Vorsteuer Durchschnittssätze</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 id="account_1584" model="account.account.template">
-            <field name="code">1584</field>
-            <field name="name">Vorsteuer EG-Erwerb neue Kfz ohne UStID</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 id="account_1585" model="account.account.template">
-            <field name="code">1585</field>
-            <field name="name">Abziehbare Vorsteuer § 13a 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_de_chart_template"/>
-        </record>
-        <record id="account_1587" model="account.account.template">
-            <field name="code">1587</field>
-            <field name="name">Vorsteuer allgem. Durchschnittssätze</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 id="account_1588" model="account.account.template">
-            <field name="code">1588</field>
-            <field name="name">Bezahlte Einfuhr-Umsatzsteuer</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 id="account_1590" model="account.account.template">
-            <field name="code">1590</field>
-            <field name="name">Durchlaufende Posten</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 id="account_1592" model="account.account.template">
-            <field name="code">1592</field>
-            <field name="name">Fremdgeld</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 id="account_1593" model="account.account.template">
-            <field name="code">1593</field>
-            <field name="name">Verrechnung erhaltene Anzahlungen</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 id="account_1594" model="account.account.template">
-            <field name="code">1594</field>
-            <field name="name">Forderungen gegen verbund.Unternehmen</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 id="account_1595" model="account.account.template">
-            <field name="code">1595</field>
-            <field name="name">Forderungen gg. verbundene UN(b. 1 J)</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 id="account_1596" model="account.account.template">
-            <field name="code">1596</field>
-            <field name="name">Forderungen gg. verbundene UN(g. 1 J)</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1597" model="account.account.template">
-            <field name="code">1597</field>
-            <field name="name">Forderungen gg. UN m. Beteiligungsverh.</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 id="account_1598" model="account.account.template">
-            <field name="code">1598</field>
-            <field name="name">Forderg. gg. UN mit Beteiligg.verh. b.1J</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 id="account_1599" model="account.account.template">
-            <field name="code">1599</field>
-            <field name="name">Forderg. gg. UN mit Beteiligg.verh. g.1J</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_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1600" model="account.account.template">
-            <field name="code">1600</field>
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</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 id="account_1601" model="account.account.template">
-            <field name="code">1601</field>
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</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 id="account_1605" model="account.account.template">
-            <field name="code">1605</field>
-            <field name="name">Verbindl. aus L+L allgem. Steuersatz</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 id="account_1606" model="account.account.template">
-            <field name="code">1606</field>
-            <field name="name">Verbindl. aus L+L ermäßigt. Steuersatz</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 id="account_1607" model="account.account.template">
-            <field name="code">1607</field>
-            <field name="name">Verbindl. aus L+L ohne Vorsteuerabzug</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 id="account_1609" model="account.account.template">
-            <field name="code">1609</field>
-            <field name="name">Gegenkto Aufteilung Verbindlichk. L+L</field>
-            <field name="reconcile" eval="False"/>
-            <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_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1610" model="account.account.template">
-            <field name="code">1610</field>
-            <field name="name">Verbindl. aus Lieferungen u. Leistungen</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 id="account_1624" model="account.account.template">
-            <field name="code">1624</field>
-            <field name="name">Verbindlichk. Investitionen § 4/3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <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_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1625" model="account.account.template">
-            <field name="code">1625</field>
-            <field name="name">Verbindl.a.Lieferungen/Leistungen b.1 J</field>
-            <field name="reconcile" eval="False"/>
-            <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_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1626" model="account.account.template">
-            <field name="code">1626</field>
-            <field name="name">Verbindl.a.Lieferungen/Leistungen 1-5 J</field>
-            <field name="reconcile" eval="False"/>
-            <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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1628" model="account.account.template">
-            <field name="code">1628</field>
-            <field name="name">Verbindl.a.Lieferungen/Leistungen g.5 J</field>
-            <field name="reconcile" eval="False"/>
-            <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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1630" model="account.account.template">
-            <field name="code">1630</field>
-            <field name="name">Verbindl. aus L+L gg. verbundenen UN</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 id="account_1631" model="account.account.template">
-            <field name="code">1631</field>
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN b. 1J</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 id="account_1635" model="account.account.template">
-            <field name="code">1635</field>
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN 1-5 J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1638" model="account.account.template">
-            <field name="code">1638</field>
-            <field name="name">Verbindl.aus L+L gg.verbundenen UN g.5 J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1640" model="account.account.template">
-            <field name="code">1640</field>
-            <field name="name">Verbindl.aus L+L gg.UN m.Beteiligg.verh.</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 id="account_1641" model="account.account.template">
-            <field name="code">1641</field>
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. b.1J</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 id="account_1645" model="account.account.template">
-            <field name="code">1645</field>
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1648" model="account.account.template">
-            <field name="code">1648</field>
-            <field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. g.5J</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1650" model="account.account.template">
-            <field name="code">1650</field>
-            <field name="name">Verbindl. aus L+L gg. 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_de_chart_template"/>
-        </record>
-        <record id="account_1651" model="account.account.template">
-            <field name="code">1651</field>
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <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_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1655" model="account.account.template">
-            <field name="code">1655</field>
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. 1-5 J</field>
-            <field name="reconcile" eval="False"/>
-            <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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1658" model="account.account.template">
-            <field name="code">1658</field>
-            <field name="name">Verbindl. aus L+L gg. Gesellsch. g. 5J</field>
-            <field name="reconcile" eval="False"/>
-            <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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1659" model="account.account.template">
-            <field name="code">1659</field>
-            <field name="name">Gegenkonto bei Aufteilung Kreditoren</field>
-            <field name="reconcile" eval="False"/>
-            <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_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1660" model="account.account.template">
-            <field name="code">1660</field>
-            <field name="name">Schuldwechsel</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 id="account_1661" model="account.account.template">
-            <field name="code">1661</field>
-            <field name="name">Schuldwechsel (bis 1 Jahr)</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 id="account_1662" model="account.account.template">
-            <field name="code">1662</field>
-            <field name="name">Wechselverbindlichkeiten - 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_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1663" model="account.account.template">
-            <field name="code">1663</field>
-            <field name="name">Wechselverbindlichkeiten - 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_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1665" model="account.account.template">
-            <field name="code">1665</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</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 id="account_1666" model="account.account.template">
-            <field name="code">1666</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-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_de_chart_template"/>
-        </record>
-        <record id="account_1667" model="account.account.template">
-            <field name="code">1667</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1668" model="account.account.template">
-            <field name="code">1668</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1670" model="account.account.template">
-            <field name="code">1670</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</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 id="account_1671" model="account.account.template">
-            <field name="code">1671</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit b. 1 J.</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 id="account_1672" model="account.account.template">
-            <field name="code">1672</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1-5 J.</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1673" model="account.account.template">
-            <field name="code">1673</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 J.</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1675" model="account.account.template">
-            <field name="code">1675</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten</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 id="account_1676" model="account.account.template">
-            <field name="code">1676</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit b. 1 J.</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 id="account_1677" model="account.account.template">
-            <field name="code">1677</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1-5 J.</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1678" model="account.account.template">
-            <field name="code">1678</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 J.</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1691" model="account.account.template">
-            <field name="code">1691</field>
-            <field name="name">Verbindlichkeiten gegenüber Arbeitsgemeinschaften</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 id="account_1695" model="account.account.template">
-            <field name="code">1695</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern</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 id="account_1696" model="account.account.template">
-            <field name="code">1696</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen 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_de_chart_template"/>
-        </record>
-        <record id="account_1697" model="account.account.template">
-            <field name="code">1697</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1698" model="account.account.template">
-            <field name="code">1698</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1700" model="account.account.template">
-            <field name="code">1700</field>
-            <field name="name">Sonstige Verbindlichkeiten</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 id="account_1701" model="account.account.template">
-            <field name="code">1701</field>
-            <field name="name">Sonstige Verbindlichkeiten (bis 1 J)</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 id="account_1702" model="account.account.template">
-            <field name="code">1702</field>
-            <field name="name">Sonstige Verbindlichkeiten (1-5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1703" model="account.account.template">
-            <field name="code">1703</field>
-            <field name="name">Sonstige Verbindlichkeiten (g. 5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1704" model="account.account.template">
-            <field name="code">1704</field>
-            <field name="name">Sonst. Verbindlichkeiten nach §11 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_de_chart_template"/>
-        </record>
-        <record id="account_1705" model="account.account.template">
-            <field name="code">1705</field>
-            <field name="name">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_de_chart_template"/>
-        </record>
-        <record id="account_1706" model="account.account.template">
-            <field name="code">1706</field>
-            <field name="name">Darlehen 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_de_chart_template"/>
-        </record>
-        <record id="account_1707" model="account.account.template">
-            <field name="code">1707</field>
-            <field name="name">Darlehen 1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1708" model="account.account.template">
-            <field name="code">1708</field>
-            <field name="name">Darlehen g. 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1709" model="account.account.template">
-            <field name="code">1709</field>
-            <field name="name">Gewinnverfügung stille Gesellschaft.</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 id="account_1710" model="account.account.template">
-            <field name="code">1710</field>
-            <field name="name">Erhaltene Anzahlungen</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 id="account_1711" model="account.account.template">
-            <field name="code">1711</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_de_chart_template"/>
-        </record>
-        <record id="account_1716" model="account.account.template">
-            <field name="code">1716</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_de_chart_template"/>
-        </record>
-        <record id="account_1718" model="account.account.template">
-            <field name="code">1718</field>
-            <field name="name">Erhaltene Anzahlungen 19% 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_de_chart_template"/>
-        </record>
-        <record id="account_1719" model="account.account.template">
-            <field name="code">1719</field>
-            <field name="name">Erhaltene Anzahlungen (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_de_chart_template"/>
-        </record>
-        <record id="account_1720" model="account.account.template">
-            <field name="code">1720</field>
-            <field name="name">Erhaltene Anzahlungen (1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1721" model="account.account.template">
-            <field name="code">1721</field>
-            <field name="name">Erhaltene Anzahlungen (g. 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1722" model="account.account.template">
-            <field name="code">1722</field>
-            <field name="name">Erhaltene Anzahlungen</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 id="account_1725" model="account.account.template">
-            <field name="code">1725</field>
-            <field name="name">Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 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_de_chart_template"/>
-        </record>
-        <record id="account_1728" model="account.account.template">
-            <field name="code">1728</field>
-            <field name="name">Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)</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 id="account_1729" model="account.account.template">
-            <field name="code">1729</field>
-            <field name="name">Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)</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 id="account_1730" model="account.account.template">
-            <field name="code">1730</field>
-            <field name="name">Kreditkartenabrechnung</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 id="account_1731" model="account.account.template">
-            <field name="code">1731</field>
-            <field name="name">Agenturwarenabrechnung</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 id="account_1732" model="account.account.template">
-            <field name="code">1732</field>
-            <field name="name">Erhaltene Kautionen</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 id="account_1733" model="account.account.template">
-            <field name="code">1733</field>
-            <field name="name">Erhaltene Kautionen (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_de_chart_template"/>
-        </record>
-        <record id="account_1734" model="account.account.template">
-            <field name="code">1734</field>
-            <field name="name">Erhaltene Kautionen (1-5 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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1735" model="account.account.template">
-            <field name="code">1735</field>
-            <field name="name">Erhaltene Kautionen (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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1736" model="account.account.template">
-            <field name="code">1736</field>
-            <field name="name">Verbindl. Steuern 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_de_chart_template"/>
-        </record>
-        <record id="account_1737" model="account.account.template">
-            <field name="code">1737</field>
-            <field name="name">Verbindl. Steuern und Abgaben (b. 1 J)</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 id="account_1738" model="account.account.template">
-            <field name="code">1738</field>
-            <field name="name">Verbindl. Steuern und Abgaben (1-5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1739" model="account.account.template">
-            <field name="code">1739</field>
-            <field name="name">Verbindl. Steuern und Abgaben (g. 5 J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1740" model="account.account.template">
-            <field name="code">1740</field>
-            <field name="name">Verbindlichkeiten aus Lohn und Gehalt</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 id="account_1741" model="account.account.template">
-            <field name="code">1741</field>
-            <field name="name">Verbindlichk. 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_de_chart_template"/>
-        </record>
-        <record id="account_1742" model="account.account.template">
-            <field name="code">1742</field>
-            <field name="name">Verbindlichkeiten soziale 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_de_chart_template"/>
-        </record>
-        <record id="account_1743" model="account.account.template">
-            <field name="code">1743</field>
-            <field name="name">Verbindlichk. soziale Sicherheit(b.1J)</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 id="account_1744" model="account.account.template">
-            <field name="code">1744</field>
-            <field name="name">Verbindlichk. soziale Sicherheit(1-5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1745" model="account.account.template">
-            <field name="code">1745</field>
-            <field name="name">Verbindlichk. soziale Sicherheit(g.5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1746" model="account.account.template">
-            <field name="code">1746</field>
-            <field name="name">Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ auf KapESt) 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_de_chart_template"/>
-        </record>
-        <record id="account_1747" model="account.account.template">
-            <field name="code">1747</field>
-            <field name="name">Verbindlichkeiten für Verbrauchsteuern</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 id="account_1748" model="account.account.template">
-            <field name="code">1748</field>
-            <field name="name">Verbindlichk. Einbehaltung Arbeitnehmer</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 id="account_1749" model="account.account.template">
-            <field name="code">1749</field>
-            <field name="name">Verbindl. an FA abzuführender Bauabzug</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 id="account_1750" model="account.account.template">
-            <field name="code">1750</field>
-            <field name="name">Verbindlichkeiten a. 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_de_chart_template"/>
-        </record>
-        <record id="account_1751" model="account.account.template">
-            <field name="code">1751</field>
-            <field name="name">Verbindlichk. Vermögensbildung(b.1J)</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 id="account_1752" model="account.account.template">
-            <field name="code">1752</field>
-            <field name="name">Verbindlichk. Vermögensbildung(1-5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1753" model="account.account.template">
-            <field name="code">1753</field>
-            <field name="name">Verbindlichk. Vermögensbildung(g.5J)</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_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1754" model="account.account.template">
-            <field name="code">1754</field>
-            <field name="name">Steuerzahlungen an andere 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_de_chart_template"/>
-        </record>
-        <record id="account_1755" model="account.account.template">
-            <field name="code">1755</field>
-            <field name="name">Lohn- und Gehaltsverrechnungen</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 id="account_1756" model="account.account.template">
-            <field name="code">1756</field>
-            <field name="name">Lohn/Gehaltsverrechnung §11 f. 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_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1758" model="account.account.template">
-            <field name="code">1758</field>
-            <field name="name">Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung</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 id="account_1759" model="account.account.template">
-            <field name="code">1759</field>
-            <field name="name">Voraus.Beitrag ggb. Sozialversich.träger</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 id="account_1760" model="account.account.template">
-            <field name="code">1760</field>
-            <field name="name">Umsatzsteuer nicht fällig</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 id="account_1761" model="account.account.template">
-            <field name="code">1761</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_de_chart_template"/>
-        </record>
-        <record id="account_1762" model="account.account.template">
-            <field name="code">1762</field>
-            <field name="name">USt nicht fällig, 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_de_chart_template"/>
-        </record>
-        <record id="account_1764" model="account.account.template">
-            <field name="code">1764</field>
-            <field name="name">USt nicht fällig, 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_de_chart_template"/>
-        </record>
-        <record id="account_1766" model="account.account.template">
-            <field name="code">1766</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_de_chart_template"/>
-        </record>
-        <record id="account_1767" model="account.account.template">
-            <field name="code">1767</field>
-            <field name="name">USt im anderen EG-Land stpfl.Lieferung</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 id="account_1768" model="account.account.template">
-            <field name="code">1768</field>
-            <field name="name">USt im anderen EG-Land s.Leist./Werkl.</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 id="account_1769" model="account.account.template">
-            <field name="code">1769</field>
-            <field name="name">Umsatzsteuer nach § 13a 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_de_chart_template"/>
-        </record>
-        <record id="account_1770" model="account.account.template">
-            <field name="code">1770</field>
-            <field name="name">Umsatzsteuer</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 id="account_1771" model="account.account.template">
-            <field name="code">1771</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_de_chart_template"/>
-        </record>
-        <record id="account_1772" model="account.account.template">
-            <field name="code">1772</field>
-            <field name="name">Umsatzsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1774" model="account.account.template">
-            <field name="code">1774</field>
-            <field name="name">Umsatzsteuer aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1776" model="account.account.template">
-            <field name="code">1776</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_de_chart_template"/>
-        </record>
-        <record id="account_1777" model="account.account.template">
-            <field name="code">1777</field>
-            <field name="name">Umsatzsteuer 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_de_chart_template"/>
-        </record>
-        <record id="account_1778" model="account.account.template">
-            <field name="code">1778</field>
-            <field name="name">Umsatzsteuer 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_de_chart_template"/>
-        </record>
-        <record id="account_1779" model="account.account.template">
-            <field name="code">1779</field>
-            <field name="name">USt aus EG-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_de_chart_template"/>
-        </record>
-        <record id="account_1780" model="account.account.template">
-            <field name="code">1780</field>
-            <field name="name">Umsatzsteuervorauszahlungen</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 id="account_1781" model="account.account.template">
-            <field name="code">1781</field>
-            <field name="name">Umsatzsteuervorauszahlungen 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_de_chart_template"/>
-        </record>
-        <record id="account_1782" model="account.account.template">
-            <field name="code">1782</field>
-            <field name="name">Nachsteuer</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 id="account_1783" model="account.account.template">
-            <field name="code">1783</field>
-            <field name="name">Unrichtig oder unberechtigt ausgew. USt</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 id="account_1784" model="account.account.template">
-            <field name="code">1784</field>
-            <field name="name">USt EG-Erwerb Neufahrzeuge ohne UStID</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 id="account_1785" model="account.account.template">
-            <field name="code">1785</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_de_chart_template"/>
-        </record>
-        <record id="account_1787" model="account.account.template">
-            <field name="code">1787</field>
-            <field name="name">Umsatzsteuer 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_liabilities"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_1788" model="account.account.template">
-            <field name="code">1788</field>
-            <field name="name">Aufgeschobene Einfuhr-Umsatzsteuer</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 id="account_1789" model="account.account.template">
-            <field name="code">1789</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_de_chart_template"/>
-        </record>
-        <record id="account_1790" model="account.account.template">
-            <field name="code">1790</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_de_chart_template"/>
-        </record>
-        <record id="account_1791" model="account.account.template">
-            <field name="code">1791</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_de_chart_template"/>
-        </record>
-        <record id="account_1792" model="account.account.template">
-            <field name="code">1792</field>
-            <field name="name">Sonstige Verrechnung</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 id="account_1793" model="account.account.template">
-            <field name="code">1793</field>
-            <field name="name">Verrechnung geleistete Anzahlungen</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 id="account_1794" model="account.account.template">
-            <field name="code">1794</field>
-            <field name="name">Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</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 id="account_1795" model="account.account.template">
-            <field name="code">1795</field>
-            <field name="name">Verbindl. soziale Sicherheit §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_de_chart_template"/>
-        </record>
-        <record id="account_1796" model="account.account.template">
-            <field name="code">1796</field>
-            <field name="name">Ausgegebene Geschenkgutscheine</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 id="account_1797" model="account.account.template">
-            <field name="code">1797</field>
-            <field name="name">Verbindlichkeiten aus Umsatzsteuer</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 id="account_1800" model="account.account.template">
-            <field name="code">1800</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_de_chart_template"/>
-        </record>
-        <record id="account_1810" model="account.account.template">
-            <field name="code">1810</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_de_chart_template"/>
-        </record>
-        <record id="account_1820" model="account.account.template">
-            <field name="code">1820</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_de_chart_template"/>
-        </record>
-        <record id="account_1830" model="account.account.template">
-            <field name="code">1830</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_de_chart_template"/>
-        </record>
-        <record id="account_1840" model="account.account.template">
-            <field name="code">1840</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_de_chart_template"/>
-        </record>
-        <record id="account_1850" model="account.account.template">
-            <field name="code">1850</field>
-            <field name="name">Außergewöhnliche 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_de_chart_template"/>
-        </record>
-        <record id="account_1860" model="account.account.template">
-            <field name="code">1860</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_de_chart_template"/>
-        </record>
-        <record id="account_1869" model="account.account.template">
-            <field name="code">1869</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_de_chart_template"/>
-        </record>
-        <record id="account_1870" model="account.account.template">
-            <field name="code">1870</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_de_chart_template"/>
-        </record>
-        <record id="account_1879" model="account.account.template">
-            <field name="code">1879</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_de_chart_template"/>
-        </record>
-        <record id="account_1880" model="account.account.template">
-            <field name="code">1880</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_de_chart_template"/>
-        </record>
-        <record id="account_1890" model="account.account.template">
-            <field name="code">1890</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_de_chart_template"/>
-        </record>
-        <record id="account_1900" model="account.account.template">
-            <field name="code">1900</field>
-            <field name="name">Privatentnahmen allgemein TH</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 id="account_1910" model="account.account.template">
-            <field name="code">1910</field>
-            <field name="name">Privatsteuern TH</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 id="account_1920" model="account.account.template">
-            <field name="code">1920</field>
-            <field name="name">Sonderausgaben beschränkt abzugsf. TH</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 id="account_1930" model="account.account.template">
-            <field name="code">1930</field>
-            <field name="name">Sonderausgaben unbeschränkt abzugsf. TH</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 id="account_1940" model="account.account.template">
-            <field name="code">1940</field>
-            <field name="name">Zuwendungen, Spenden TH</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 id="account_1950" model="account.account.template">
-            <field name="code">1950</field>
-            <field name="name">Außergewöhnliche Belastungen TH</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 id="account_1960" model="account.account.template">
-            <field name="code">1960</field>
-            <field name="name">Grundstücksaufwand TH</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 id="account_1970" model="account.account.template">
-            <field name="code">1970</field>
-            <field name="name">Grundstücksertrag TH</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 id="account_1980" model="account.account.template">
-            <field name="code">1980</field>
-            <field name="name">Unentgeltliche Wertabgaben TH</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 id="account_1990" model="account.account.template">
-            <field name="code">1990</field>
-            <field name="name">Privateinlagen TH</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 id="account_2000" model="account.account.template">
-            <field name="code">2000</field>
-            <field name="name">Außerordentliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2001" model="account.account.template">
-            <field name="code">2001</field>
-            <field name="name">Ao. Aufwendungen finanzwirksam</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2004" model="account.account.template">
-            <field name="code">2004</field>
-            <field name="name">Verluste durch Verschmelzung und Umwandlung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2005" model="account.account.template">
-            <field name="code">2005</field>
-            <field name="name">Ao. Aufwendungen nicht finanzwirksam</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2006" model="account.account.template">
-            <field name="code">2006</field>
-            <field name="name">Verluste durch außergewöhnliche Schadensfälle</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2007" model="account.account.template">
-            <field name="code">2007</field>
-            <field name="name">Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2008" model="account.account.template">
-            <field name="code">2008</field>
-            <field name="name">Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2010" model="account.account.template">
-            <field name="code">2010</field>
-            <field name="name">Betriebsfremde Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2020" model="account.account.template">
-            <field name="code">2020</field>
-            <field name="name">Periodenfremde Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2090" model="account.account.template">
-            <field name="code">2090</field>
-            <field name="name">Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2091" model="account.account.template">
-            <field name="code">2091</field>
-            <field name="name">Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2092" model="account.account.template">
-            <field name="code">2092</field>
-            <field name="name">Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2094" model="account.account.template">
-            <field name="code">2094</field>
-            <field name="name">Außerordentliche Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2100" model="account.account.template">
-            <field name="code">2100</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2102" model="account.account.template">
-            <field name="code">2102</field>
-            <field name="name">Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2103" model="account.account.template">
-            <field name="code">2103</field>
-            <field name="name">Abzugsfäh. and. Nebenleist. zu Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2104" model="account.account.template">
-            <field name="code">2104</field>
-            <field name="name">Nicht abzugsfäh.and.Nebenleist.z.Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2105" model="account.account.template">
-            <field name="code">2105</field>
-            <field name="name">Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2106" model="account.account.template">
-            <field name="code">2106</field>
-            <field name="name">Abzinsung KSt-Erhöhungsbetrag § 38</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2107" model="account.account.template">
-            <field name="code">2107</field>
-            <field name="name">Zinsaufw. § 233a AO betriebliche Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2108" model="account.account.template">
-            <field name="code">2108</field>
-            <field name="name">Zinsaufwendungen §§ 233a bis 237 AO</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2109" model="account.account.template">
-            <field name="code">2109</field>
-            <field name="name">Zinsaufwendungen an verb.Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2110" model="account.account.template">
-            <field name="code">2110</field>
-            <field name="name">Zinsaufwendungen f.kfr.Verbindlichkeit.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2113" model="account.account.template">
-            <field name="code">2113</field>
-            <field name="name">Nicht abzugsf. Schuldzinsen § 4/4a</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2114" model="account.account.template">
-            <field name="code">2114</field>
-            <field name="name">Zinsen für Gesellschafterdarlehen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2115" model="account.account.template">
-            <field name="code">2115</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2116" model="account.account.template">
-            <field name="code">2116</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2117" model="account.account.template">
-            <field name="code">2117</field>
-            <field name="name">Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehenden Personen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2118" model="account.account.template">
-            <field name="code">2118</field>
-            <field name="name">Zinsen auf Kontokorrentkonten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2119" model="account.account.template">
-            <field name="code">2119</field>
-            <field name="name">Zinsaufwend. f.kfr. Verb.an verbund. UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2120" model="account.account.template">
-            <field name="code">2120</field>
-            <field name="name">Zinsaufwendungen f.lfr.Verbindlichkeit.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2123" model="account.account.template">
-            <field name="code">2123</field>
-            <field name="name">Abschreibungen auf Disagio/Damnum zur Finanzierung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2124" model="account.account.template">
-            <field name="code">2124</field>
-            <field name="name">Abschreibungen auf Disagio/Damnum zur Finanzierung des Anlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2125" model="account.account.template">
-            <field name="code">2125</field>
-            <field name="name">Zinsen für Gebäude im Betriebsvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2126" model="account.account.template">
-            <field name="code">2126</field>
-            <field name="name">Zinsen zur Finanzierung Anlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2127" model="account.account.template">
-            <field name="code">2127</field>
-            <field name="name">Renten und dauernde Lasten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2128" model="account.account.template">
-            <field name="code">2128</field>
-            <field name="name">Zinsaufwendungen für Kapitalüberlassung durch Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2129" model="account.account.template">
-            <field name="code">2129</field>
-            <field name="name">Zinsaufw. für lfr. Verbindlichk.verb.UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2130" model="account.account.template">
-            <field name="code">2130</field>
-            <field name="name">Diskontaufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2139" model="account.account.template">
-            <field name="code">2139</field>
-            <field name="name">Diskontaufwendungen an verbundene UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2140" model="account.account.template">
-            <field name="code">2140</field>
-            <field name="name">Zinsähnliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2141" model="account.account.template">
-            <field name="code">2141</field>
-            <field name="name">Kreditprovisionen und Verwaltungskostenbeiträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2142" model="account.account.template">
-            <field name="code">2142</field>
-            <field name="name">Zinsanteil der Zuführungen zu Pensionsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2143" model="account.account.template">
-            <field name="code">2143</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2144" model="account.account.template">
-            <field name="code">2144</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2145" model="account.account.template">
-            <field name="code">2145</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2146" model="account.account.template">
-            <field name="code">2146</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2147" model="account.account.template">
-            <field name="code">2147</field>
-            <field name="name">Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2148" model="account.account.template">
-            <field name="code">2148</field>
-            <field name="name">Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2149" model="account.account.template">
-            <field name="code">2149</field>
-            <field name="name">Zinsähnliche Aufwendungen an verb.UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <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_2150" model="account.account.template">
-            <field name="code">2150</field>
-            <field name="name">Aufwendungen aus der Währungsumrechnung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2151" model="account.account.template">
-            <field name="code">2151</field>
-            <field name="name">Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2166" model="account.account.template">
-            <field name="code">2166</field>
-            <field name="name">Aufwendg. Bewertung Finanzmittelfonds</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2170" model="account.account.template">
-            <field name="code">2170</field>
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2171" model="account.account.template">
-            <field name="code">2171</field>
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2176" model="account.account.template">
-            <field name="code">2176</field>
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2200" model="account.account.template">
-            <field name="code">2200</field>
-            <field name="name">Körperschaftsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2203" model="account.account.template">
-            <field name="code">2203</field>
-            <field name="name">Körperschaftsteuer für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2204" model="account.account.template">
-            <field name="code">2204</field>
-            <field name="name">Körperschaftsteuererstattung Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2208" model="account.account.template">
-            <field name="code">2208</field>
-            <field name="name">Solidaritätszuschlag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2209" model="account.account.template">
-            <field name="code">2209</field>
-            <field name="name">Solidaritätszuschlag für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2210" model="account.account.template">
-            <field name="code">2210</field>
-            <field name="name">Solidaritätszuschl.-Erstattung Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2213" model="account.account.template">
-            <field name="code">2213</field>
-            <field name="name">Kapitalertragsteuer 25%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2216" model="account.account.template">
-            <field name="code">2216</field>
-            <field name="name">Sol.z. auf Kapitalertragsteuer 25%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2219" model="account.account.template">
-            <field name="code">2219</field>
-            <field name="name">Anzurechn. ausländische Quellensteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2250" model="account.account.template">
-            <field name="code">2250</field>
-            <field name="name">Aufw. Zuführg/Auflösung latente Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2255" model="account.account.template">
-            <field name="code">2255</field>
-            <field name="name">Erträge Zuführg/Auflösg latente Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2260" model="account.account.template">
-            <field name="code">2260</field>
-            <field name="name">Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2265" model="account.account.template">
-            <field name="code">2265</field>
-            <field name="name">Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <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_2280" model="account.account.template">
-            <field name="code">2280</field>
-            <field name="name">GewSt-Nachzahlung Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2281" model="account.account.template">
-            <field name="code">2281</field>
-            <field name="name">GewSt-Nachzahlung/-Erstattung VJ §4/5b</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2282" model="account.account.template">
-            <field name="code">2282</field>
-            <field name="name">GewSt-Erstattung Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2283" model="account.account.template">
-            <field name="code">2283</field>
-            <field name="name">Auflösung GewSt-Rückstellg. § 4/5b</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2284" model="account.account.template">
-            <field name="code">2284</field>
-            <field name="name">Auflösung Gewerbesteuerrückstellung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_2285" model="account.account.template">
-            <field name="code">2285</field>
-            <field name="name">Steuernachzahlg. VJ sonstige Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_2287" model="account.account.template">
-            <field name="code">2287</field>
-            <field name="name">Erstattung VJ für sonstige Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_2289" model="account.account.template">
-            <field name="code">2289</field>
-            <field name="name">Auflösung Rückstellung s. Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_2300" model="account.account.template">
-            <field name="code">2300</field>
-            <field name="name">Sonstige Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2307" model="account.account.template">
-            <field name="code">2307</field>
-            <field name="name">Sonst.Aufwendungen, betriebsfr.u.regelm.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2308" model="account.account.template">
-            <field name="code">2308</field>
-            <field name="name">Sonstige nicht abziehbare Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2309" model="account.account.template">
-            <field name="code">2309</field>
-            <field name="name">Sonstige Aufwendungen unregelmäßig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2310" model="account.account.template">
-            <field name="code">2310</field>
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2311" model="account.account.template">
-            <field name="code">2311</field>
-            <field name="name">Abgänge immat. Vermögensgegenst. RBW (Verlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2312" model="account.account.template">
-            <field name="code">2312</field>
-            <field name="name">Abgänge Finanzanlagen Restbuchwert (Verlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2313" model="account.account.template">
-            <field name="code">2313</field>
-            <field name="name">Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchverlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2315" model="account.account.template">
-            <field name="code">2315</field>
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2316" model="account.account.template">
-            <field name="code">2316</field>
-            <field name="name">Abgänge immat. Vermögensgegenst. RBW (Gewinn)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2317" model="account.account.template">
-            <field name="code">2317</field>
-            <field name="name">Abgänge Finanzanlagen Restbuchwert (Gewinn)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2318" model="account.account.template">
-            <field name="code">2318</field>
-            <field name="name">Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (Restbuchwert bei Buchgewinn)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <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_2320" model="account.account.template">
-            <field name="code">2320</field>
-            <field name="name">Verluste aus Anlagenabgang</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2323" model="account.account.template">
-            <field name="code">2323</field>
-            <field name="name">Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2325" model="account.account.template">
-            <field name="code">2325</field>
-            <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2326" model="account.account.template">
-            <field name="code">2326</field>
-            <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2327" model="account.account.template">
-            <field name="code">2327</field>
-            <field name="name">Abgang WG des UV § 4 Abs. 3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2328" model="account.account.template">
-            <field name="code">2328</field>
-            <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens §3 Nr. 40 EStG/§8b Abs. 3 KStG (inl. Kap.ges.) nach §4 Abs. 3 Satz 4 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2339" model="account.account.template">
-            <field name="code">2339</field>
-            <field name="name">Einstellungen in die steuerliche Rücklage nach § 4g EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2340" model="account.account.template">
-            <field name="code">2340</field>
-            <field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2341" model="account.account.template">
-            <field name="code">2341</field>
-            <field name="name">Einstellungen SoPo § 7g Abs.2 EStG n.F.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2342" model="account.account.template">
-            <field name="code">2342</field>
-            <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2344" model="account.account.template">
-            <field name="code">2344</field>
-            <field name="name">Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2345" model="account.account.template">
-            <field name="code">2345</field>
-            <field name="name">Einstellungen in steuerliche Rücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2347" model="account.account.template">
-            <field name="code">2347</field>
-            <field name="name">Aufwendungen aus dem Erwerb eigener Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2350" model="account.account.template">
-            <field name="code">2350</field>
-            <field name="name">Grundstücksaufwendungen, neutral</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2375" model="account.account.template">
-            <field name="code">2375</field>
-            <field name="name">Grundsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_2380" model="account.account.template">
-            <field name="code">2380</field>
-            <field name="name">Zuwendungen,Spenden steuerl. n. abziehb.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2381" model="account.account.template">
-            <field name="code">2381</field>
-            <field name="name">Zuwendg.Spenden wissensch./kult. Zweck</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2382" model="account.account.template">
-            <field name="code">2382</field>
-            <field name="name">Zuwendungen,Spenden mildtätige Zwecke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2383" model="account.account.template">
-            <field name="code">2383</field>
-            <field name="name">Zuwendungen,Spenden kirchl./rel./gemein.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2384" model="account.account.template">
-            <field name="code">2384</field>
-            <field name="name">Zuwendungen,Spenden an politische Partei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2385" model="account.account.template">
-            <field name="code">2385</field>
-            <field name="name">Nicht abziehbare AR-Vergütungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2386" model="account.account.template">
-            <field name="code">2386</field>
-            <field name="name">Abziehbare Aufsichtsratsvergütung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2387" model="account.account.template">
-            <field name="code">2387</field>
-            <field name="name">Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2388" model="account.account.template">
-            <field name="code">2388</field>
-            <field name="name">Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2389" model="account.account.template">
-            <field name="code">2389</field>
-            <field name="name">Zuwendg. an Stiftg. kirchl./rel./gemein.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2390" model="account.account.template">
-            <field name="code">2390</field>
-            <field name="name">Zuwendg. an Stiftg. wiss./mildt./kultur.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2400" model="account.account.template">
-            <field name="code">2400</field>
-            <field name="name">Forderungsverluste</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2401" model="account.account.template">
-            <field name="code">2401</field>
-            <field name="name">Forderungsverluste 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2402" model="account.account.template">
-            <field name="code">2402</field>
-            <field name="name">Forder.verlust aus stfr. EG-Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2403" model="account.account.template">
-            <field name="code">2403</field>
-            <field name="name">Forderungsverluste EG-Lieferungen 7%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2406" model="account.account.template">
-            <field name="code">2406</field>
-            <field name="name">Forderungsverluste 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2408" model="account.account.template">
-            <field name="code">2408</field>
-            <field name="name">Forderungsverluste EG-Lieferung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2430" model="account.account.template">
-            <field name="code">2430</field>
-            <field name="name">Forderungsverluste, unübl. hoch</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2431" model="account.account.template">
-            <field name="code">2431</field>
-            <field name="name">Forderungsverluste 7 % USt (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2436" model="account.account.template">
-            <field name="code">2436</field>
-            <field name="name">Forderungsverluste 19 % USt (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2440" model="account.account.template">
-            <field name="code">2440</field>
-            <field name="name">Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG/§ 8b Abs. 3 KStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2441" model="account.account.template">
-            <field name="code">2441</field>
-            <field name="name">Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2450" model="account.account.template">
-            <field name="code">2450</field>
-            <field name="name">Einstellung in die PWB zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2451" model="account.account.template">
-            <field name="code">2451</field>
-            <field name="name">Einstellung in die EWB zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2480" model="account.account.template">
-            <field name="code">2480</field>
-            <field name="name">Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2481" model="account.account.template">
-            <field name="code">2481</field>
-            <field name="name">Einstellungen in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2485" model="account.account.template">
-            <field name="code">2485</field>
-            <field name="name">Einstellungen in andere Ergebnisrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2490" model="account.account.template">
-            <field name="code">2490</field>
-            <field name="name">Aufwendungen aus Verlustübernahme</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2492" model="account.account.template">
-            <field name="code">2492</field>
-            <field name="name">Abgef. Gewinne / Gewinngemeinschaft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2493" model="account.account.template">
-            <field name="code">2493</field>
-            <field name="name">Abgeführte Gewinne an stille Gesellschafter § 8 GewStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2494" model="account.account.template">
-            <field name="code">2494</field>
-            <field name="name">Abgef. Gewinne / Gewinn-/Teilgewinnabf.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2498" model="account.account.template">
-            <field name="code">2498</field>
-            <field name="name">Einstellungen in die Rücklage für aktivierte eigene Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_2500" model="account.account.template">
-            <field name="code">2500</field>
-            <field name="name">Außerordentliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2501" model="account.account.template">
-            <field name="code">2501</field>
-            <field name="name">Ao. Erträge finanzwirksam</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2504" model="account.account.template">
-            <field name="code">2504</field>
-            <field name="name">Erträge durch Verschmelzung und Umwandlung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2505" model="account.account.template">
-            <field name="code">2505</field>
-            <field name="name">Ao. Erträge nicht finanzwirksam</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2506" model="account.account.template">
-            <field name="code">2506</field>
-            <field name="name">Erträge durch den Verkauf von bedeutenden Beteiligungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2507" model="account.account.template">
-            <field name="code">2507</field>
-            <field name="name">Erträge durch den Verkauf von bedeutenden Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2508" model="account.account.template">
-            <field name="code">2508</field>
-            <field name="name">Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2510" model="account.account.template">
-            <field name="code">2510</field>
-            <field name="name">Betriebsfremde Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2520" model="account.account.template">
-            <field name="code">2520</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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2590" model="account.account.template">
-            <field name="code">2590</field>
-            <field name="name">Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2591" model="account.account.template">
-            <field name="code">2591</field>
-            <field name="name">Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Sachanlagevermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2592" model="account.account.template">
-            <field name="code">2592</field>
-            <field name="name">Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Zuschreibung für Finanzanlagevermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2593" model="account.account.template">
-            <field name="code">2593</field>
-            <field name="name">Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (Wertpapiere im Umlaufvermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2594" model="account.account.template">
-            <field name="code">2594</field>
-            <field name="name">Außerordentliche Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2600" model="account.account.template">
-            <field name="code">2600</field>
-            <field name="name">Erträge aus Beteiligungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2603" model="account.account.template">
-            <field name="code">2603</field>
-            <field name="name">Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2615" model="account.account.template">
-            <field name="code">2615</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2616" model="account.account.template">
-            <field name="code">2616</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2617" model="account.account.template">
-            <field name="code">2617</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2618" model="account.account.template">
-            <field name="code">2618</field>
-            <field name="name">Gewinnanteile aus gewerblichen und selbständigen Mitunternehmerschaften § 9 GewStG bzw. 18 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2619" model="account.account.template">
-            <field name="code">2619</field>
-            <field name="name">Erträge a.Beteilig. an verbundenen UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2620" model="account.account.template">
-            <field name="code">2620</field>
-            <field name="name">Erträge Wertpapiere/Ausleihungen FAV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2621" model="account.account.template">
-            <field name="code">2621</field>
-            <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2622" model="account.account.template">
-            <field name="code">2622</field>
-            <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2623" model="account.account.template">
-            <field name="code">2623</field>
-            <field name="name">Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2625" model="account.account.template">
-            <field name="code">2625</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2626" model="account.account.template">
-            <field name="code">2626</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2640" model="account.account.template">
-            <field name="code">2640</field>
-            <field name="name">Zins- und Dividendenerträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2641" model="account.account.template">
-            <field name="code">2641</field>
-            <field name="name">Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2646" model="account.account.template">
-            <field name="code">2646</field>
-            <field name="name">Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2647" model="account.account.template">
-            <field name="code">2647</field>
-            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2648" model="account.account.template">
-            <field name="code">2648</field>
-            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2649" model="account.account.template">
-            <field name="code">2649</field>
-            <field name="name">Erträge Wertpapiere/FAV-Ausl.verb.UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2650" model="account.account.template">
-            <field name="code">2650</field>
-            <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2652" model="account.account.template">
-            <field name="code">2652</field>
-            <field name="name">Stfr. Aufzinsung Körperschaftsteuerguth.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2653" model="account.account.template">
-            <field name="code">2653</field>
-            <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2654" model="account.account.template">
-            <field name="code">2654</field>
-            <field name="name">Erträge Wertpapiere/Ausleihungen UV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2655" model="account.account.template">
-            <field name="code">2655</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2656" model="account.account.template">
-            <field name="code">2656</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG/§ 8b Abs. 1 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2657" model="account.account.template">
-            <field name="code">2657</field>
-            <field name="name">Zinserträge § 233a AO steuerpflichtig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2658" model="account.account.template">
-            <field name="code">2658</field>
-            <field name="name">Zinserträge § 233a AO, steuerfrei (Anlage A KSt)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2659" model="account.account.template">
-            <field name="code">2659</field>
-            <field name="name">Sonst. Zinsen u.ä. Erträge aus verb.UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2660" model="account.account.template">
-            <field name="code">2660</field>
-            <field name="name">Erträge aus der Währungsumrechnung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2661" model="account.account.template">
-            <field name="code">2661</field>
-            <field name="name">Erträge aus der Währungsumrechnung (nicht § 256a HGB)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2666" model="account.account.template">
-            <field name="code">2666</field>
-            <field name="name">Erträge Bewertung Finanzmittelfonds</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2670" model="account.account.template">
-            <field name="code">2670</field>
-            <field name="name">Diskonterträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2679" model="account.account.template">
-            <field name="code">2679</field>
-            <field name="name">Diskonterträge verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2680" model="account.account.template">
-            <field name="code">2680</field>
-            <field name="name">Zinsähnliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2682" model="account.account.template">
-            <field name="code">2682</field>
-            <field name="name">Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2683" model="account.account.template">
-            <field name="code">2683</field>
-            <field name="name">Zinserträge aus der Abzinsung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2684" model="account.account.template">
-            <field name="code">2684</field>
-            <field name="name">Zinserträge aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2685" model="account.account.template">
-            <field name="code">2685</field>
-            <field name="name">Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2686" model="account.account.template">
-            <field name="code">2686</field>
-            <field name="name">Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2687" model="account.account.template">
-            <field name="code">2687</field>
-            <field name="name">Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2688" model="account.account.template">
-            <field name="code">2688</field>
-            <field name="name">Zinserträge Rückzahlung KSt-Erhöhg. §38</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2689" model="account.account.template">
-            <field name="code">2689</field>
-            <field name="name">Zinsähnliche Erträge verbundene UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2700" model="account.account.template">
-            <field name="code">2700</field>
-            <field name="name">Andere betriebs- und/oder periodenfremde (neutrale) sonstige Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2705" model="account.account.template">
-            <field name="code">2705</field>
-            <field name="name">Sonstige betriebliche und regelmäßige Erträge (neutral)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2707" model="account.account.template">
-            <field name="code">2707</field>
-            <field name="name">Sonstige betriebsfr.regelm. Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2709" model="account.account.template">
-            <field name="code">2709</field>
-            <field name="name">Sonstige Erträge unregelmäßig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2710" model="account.account.template">
-            <field name="code">2710</field>
-            <field name="name">Erträge Zuschreibg. Sachanlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2711" model="account.account.template">
-            <field name="code">2711</field>
-            <field name="name">Erträge Zuschreibg. immat. Anlagevermög.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2712" model="account.account.template">
-            <field name="code">2712</field>
-            <field name="name">Erträge Zuschreibg. Finanzanlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2713" model="account.account.template">
-            <field name="code">2713</field>
-            <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2714" model="account.account.template">
-            <field name="code">2714</field>
-            <field name="name">Erträge aus Zuschreibungen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2715" model="account.account.template">
-            <field name="code">2715</field>
-            <field name="name">Erträge Zuschreibung Umlaufvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2716" model="account.account.template">
-            <field name="code">2716</field>
-            <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens § 3 Nr. 40 EStG/§ 8b Abs. 3 Satz 8 KStG (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2720" model="account.account.template">
-            <field name="code">2720</field>
-            <field name="name">Erträge aus Abgang von AV-Gegenständen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2723" model="account.account.template">
-            <field name="code">2723</field>
-            <field name="name">Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2725" model="account.account.template">
-            <field name="code">2725</field>
-            <field name="name">Erträge aus Abgang von UV-Gegenständen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2726" model="account.account.template">
-            <field name="code">2726</field>
-            <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2727" model="account.account.template">
-            <field name="code">2727</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2728" model="account.account.template">
-            <field name="code">2728</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2729" model="account.account.template">
-            <field name="code">2729</field>
-            <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung R 6.6 EStR</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2730" model="account.account.template">
-            <field name="code">2730</field>
-            <field name="name">Erträge aus Herabsetzung PWB zu Ford.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2731" model="account.account.template">
-            <field name="code">2731</field>
-            <field name="name">Erträge aus Herabsetzung EWB zu Ford.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2732" model="account.account.template">
-            <field name="code">2732</field>
-            <field name="name">Erträge aus abgeschriebenen Forderg.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2733" model="account.account.template">
-            <field name="code">2733</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach §7g Abs 7 EStG a.F. (Existenzgründerrücklage)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2734" model="account.account.template">
-            <field name="code">2734</field>
-            <field name="name">Erträge Bewertung Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2735" model="account.account.template">
-            <field name="code">2735</field>
-            <field name="name">Erträge Auflösung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2736" model="account.account.template">
-            <field name="code">2736</field>
-            <field name="name">Erträge aus der Herabsetzung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2738" model="account.account.template">
-            <field name="code">2738</field>
-            <field name="name">Erträge aus der Auflösung von steuerlichen Rücklagen 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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2739" model="account.account.template">
-            <field name="code">2739</field>
-            <field name="name">Erträge aus der Auflösung von steuerlichen Rücklagen (Ansparabschreibungen nach § 7g Abs. 2 EStG)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2740" model="account.account.template">
-            <field name="code">2740</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2741" model="account.account.template">
-            <field name="code">2741</field>
-            <field name="name">Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2742" model="account.account.template">
-            <field name="code">2742</field>
-            <field name="name">Versicherungsentschädigungen und Schadenersatzleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2743" model="account.account.template">
-            <field name="code">2743</field>
-            <field name="name">Investitionszuschüsse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2744" model="account.account.template">
-            <field name="code">2744</field>
-            <field name="name">Investitionszulage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2746" model="account.account.template">
-            <field name="code">2746</field>
-            <field name="name">Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2747" model="account.account.template">
-            <field name="code">2747</field>
-            <field name="name">Sonstige steuerfr. Betriebseinnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2749" model="account.account.template">
-            <field name="code">2749</field>
-            <field name="name">Erstattungen Aufwendungsausgleichsgesetz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2750" model="account.account.template">
-            <field name="code">2750</field>
-            <field name="name">Grundstückserträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2751" model="account.account.template">
-            <field name="code">2751</field>
-            <field name="name">Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2752" model="account.account.template">
-            <field name="code">2752</field>
-            <field name="name">Erlöse aus Vermietung und Verpachtung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2760" model="account.account.template">
-            <field name="code">2760</field>
-            <field name="name">Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2762" model="account.account.template">
-            <field name="code">2762</field>
-            <field name="name">Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2764" model="account.account.template">
-            <field name="code">2764</field>
-            <field name="name">Erträge aus Verwaltungskostenumlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2790" model="account.account.template">
-            <field name="code">2790</field>
-            <field name="name">Erträge aus Verlustübernahme</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2792" model="account.account.template">
-            <field name="code">2792</field>
-            <field name="name">Gewinne auf Grund Gewinngemeinschaft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2794" model="account.account.template">
-            <field name="code">2794</field>
-            <field name="name">Gewinne auf Grund Gewinn/Teilgewinnabf</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2798" model="account.account.template">
-            <field name="code">2798</field>
-            <field name="name">Entnahmen aus der Rücklage für aktivierte eigene Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2840" model="account.account.template">
-            <field name="code">2840</field>
-            <field name="name">Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2841" model="account.account.template">
-            <field name="code">2841</field>
-            <field name="name">Entnahmen aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2850" model="account.account.template">
-            <field name="code">2850</field>
-            <field name="name">Entnahmen aus anderen Ergebnisrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2865" model="account.account.template">
-            <field name="code">2865</field>
-            <field name="name">Gewinnvortrag nach Verwendung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2867" model="account.account.template">
-            <field name="code">2867</field>
-            <field name="name">Verlustvortrag nach Verwendung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2870" model="account.account.template">
-            <field name="code">2870</field>
-            <field name="name">Vorabausschüttung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2890" model="account.account.template">
-            <field name="code">2890</field>
-            <field name="name">Verrechneter kalkul.Unternehmerlohn</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2891" model="account.account.template">
-            <field name="code">2891</field>
-            <field name="name">Verrechnete kalkul. Miete und Pacht</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2892" model="account.account.template">
-            <field name="code">2892</field>
-            <field name="name">Verrechnete kalkulatorische Zinsen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2893" model="account.account.template">
-            <field name="code">2893</field>
-            <field name="name">Verrechnete kalkul. Abschreibungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2894" model="account.account.template">
-            <field name="code">2894</field>
-            <field name="name">Verrechnete kalkulatorische Wagnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2895" model="account.account.template">
-            <field name="code">2895</field>
-            <field name="name">Verrechneter kalk. Lohn, unentgeltl. AN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_2990" model="account.account.template">
-            <field name="code">2990</field>
-            <field name="name">Aufw./Erträge aus Umrechnungsdifferenz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3000" model="account.account.template">
-            <field name="code">3000</field>
-            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3010" model="account.account.template">
-            <field name="code">3010</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3030" model="account.account.template">
-            <field name="code">3030</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3060" model="account.account.template">
-            <field name="code">3060</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3062" model="account.account.template">
-            <field name="code">3062</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3066" model="account.account.template">
-            <field name="code">3066</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3067" model="account.account.template">
-            <field name="code">3067</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3070" model="account.account.template">
-            <field name="code">3070</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3071" model="account.account.template">
-            <field name="code">3071</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3075" model="account.account.template">
-            <field name="code">3075</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3076" model="account.account.template">
-            <field name="code">3076</field>
-            <field name="name">Einkauf Roh-, Hilfs- und Betriebsstoffe aus einem USt-Lager § 13a UStG 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3089" model="account.account.template">
-            <field name="code">3089</field>
-            <field name="name">Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3090" model="account.account.template">
-            <field name="code">3090</field>
-            <field name="name">Energiestoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3091" model="account.account.template">
-            <field name="code">3091</field>
-            <field name="name">Energiestoffe (Fertigung) 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3092" model="account.account.template">
-            <field name="code">3092</field>
-            <field name="name">Energiestoffe (Fertigung) 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3100" model="account.account.template">
-            <field name="code">3100</field>
-            <field name="name">Fremdleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3106" model="account.account.template">
-            <field name="code">3106</field>
-            <field name="name">Fremdleistungen 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3108" model="account.account.template">
-            <field name="code">3108</field>
-            <field name="name">Fremdleistungen 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3109" model="account.account.template">
-            <field name="code">3109</field>
-            <field name="name">Fremdleistungen ohne Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3110" model="account.account.template">
-            <field name="code">3110</field>
-            <field name="name">Bauleistungen § 13b 7% Vorsteuer, 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3113" model="account.account.template">
-            <field name="code">3113</field>
-            <field name="name">Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3115" model="account.account.template">
-            <field name="code">3115</field>
-            <field name="name">Leistungen ausl. UN 7% Vorsteuer, 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3120" model="account.account.template">
-            <field name="code">3120</field>
-            <field name="name">Bauleistungen § 13b 19% Vorst., 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3123" model="account.account.template">
-            <field name="code">3123</field>
-            <field name="name">Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3125" model="account.account.template">
-            <field name="code">3125</field>
-            <field name="name">Leistungen ausl. UN 19% Vorst., 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3130" model="account.account.template">
-            <field name="code">3130</field>
-            <field name="name">Bauleistungen § 13b ohne Vorst., 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3133" model="account.account.template">
-            <field name="code">3133</field>
-            <field name="name">Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3135" model="account.account.template">
-            <field name="code">3135</field>
-            <field name="name">Leistungen ausl. UN ohne Vorst., 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3140" model="account.account.template">
-            <field name="code">3140</field>
-            <field name="name">Bauleistungen § 13b ohne Vorst., 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3143" model="account.account.template">
-            <field name="code">3143</field>
-            <field name="name">Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers ohne 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3145" model="account.account.template">
-            <field name="code">3145</field>
-            <field name="name">Leistungen ausl. UN ohne Vorst., 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3150" model="account.account.template">
-            <field name="code">3150</field>
-            <field name="name">Erhaltene Skonti Leistungen §13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3151" model="account.account.template">
-            <field name="code">3151</field>
-            <field name="name">Erh. Skonti Leistg. § 13b 19% Vorst/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3153" model="account.account.template">
-            <field name="code">3153</field>
-            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/m.USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3154" model="account.account.template">
-            <field name="code">3154</field>
-            <field name="name">Erh. Skonti Leistg. § 13b o.Vorst/19%USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3160" model="account.account.template">
-            <field name="code">3160</field>
-            <field name="name">Leistungen nach § 13b UStG mit Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3165" model="account.account.template">
-            <field name="code">3165</field>
-            <field name="name">Leistungen nach § 13b UStG ohne Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3170" model="account.account.template">
-            <field name="code">3170</field>
-            <field name="name">Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3175" model="account.account.template">
-            <field name="code">3175</field>
-            <field name="name">Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3180" model="account.account.template">
-            <field name="code">3180</field>
-            <field name="name">Fremdleistungen (Entgelte für Rechte und Lizenzen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3185" model="account.account.template">
-            <field name="code">3185</field>
-            <field name="name">Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_3200" model="account.account.template">
-            <field name="code">3200</field>
-            <field name="name">Wareneingang</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3300" model="account.account.template">
-            <field name="code">3300</field>
-            <field name="name">Wareneingang 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3349" model="account.account.template">
-            <field name="code">3349</field>
-            <field name="name">Wareneingang ohne Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3400" model="account.account.template">
-            <field name="code">3400</field>
-            <field name="name">Wareneingang 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3420" model="account.account.template">
-            <field name="code">3420</field>
-            <field name="name">EG-Erwerb 7% Vorsteuer und 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3425" model="account.account.template">
-            <field name="code">3425</field>
-            <field name="name">EG-Erwerb 19% Vorsteuer und 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3430" model="account.account.template">
-            <field name="code">3430</field>
-            <field name="name">EG-Erwerb ohne Vorsteuer und 7% USt</field>
-            <field name="reconcile" eval="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_3435" model="account.account.template">
-            <field name="code">3435</field>
-            <field name="name">EG-Erwerb ohne Vorsteuer und 19% USt</field>
-            <field name="reconcile" eval="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_3440" model="account.account.template">
-            <field name="code">3440</field>
-            <field name="name">EG-Erw. Nfz o.UStID 19% Vorsteuer/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3505" model="account.account.template">
-            <field name="code">3505</field>
-            <field name="name">Wareneingang 5,5% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3540" model="account.account.template">
-            <field name="code">3540</field>
-            <field name="name">Wareneingang 10,7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3550" model="account.account.template">
-            <field name="code">3550</field>
-            <field name="name">Steuerfreier EG-Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3551" model="account.account.template">
-            <field name="code">3551</field>
-            <field name="name">Wareneingang, im Drittland steuerbar</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3552" model="account.account.template">
-            <field name="code">3552</field>
-            <field name="name">Erwerb 1. Abnehmer im Dreiecksgeschäft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3553" model="account.account.template">
-            <field name="code">3553</field>
-            <field name="name">Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3558" model="account.account.template">
-            <field name="code">3558</field>
-            <field name="name">Wareneingang, im anderen EG-Land stb.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3559" model="account.account.template">
-            <field name="code">3559</field>
-            <field name="name">Steuerfreie Einfuhren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3560" model="account.account.template">
-            <field name="code">3560</field>
-            <field name="name">Waren aus USt-Lager 7% Vorsteuer, 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3565" model="account.account.template">
-            <field name="code">3565</field>
-            <field name="name">Waren aus USt-Lager 19% Vorst., 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3600" model="account.account.template">
-            <field name="code">3600</field>
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3610" model="account.account.template">
-            <field name="code">3610</field>
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3660" model="account.account.template">
-            <field name="code">3660</field>
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3700" model="account.account.template">
-            <field name="code">3700</field>
-            <field name="name">Nachlässe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3701" model="account.account.template">
-            <field name="code">3701</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3710" model="account.account.template">
-            <field name="code">3710</field>
-            <field name="name">Nachlässe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3714" model="account.account.template">
-            <field name="code">3714</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3715" model="account.account.template">
-            <field name="code">3715</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3717" model="account.account.template">
-            <field name="code">3717</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3718" model="account.account.template">
-            <field name="code">3718</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3720" model="account.account.template">
-            <field name="code">3720</field>
-            <field name="name">Nachlässe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3724" model="account.account.template">
-            <field name="code">3724</field>
-            <field name="name">Nachlässe EG-Erwerb 7% Vorsteuer/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3725" model="account.account.template">
-            <field name="code">3725</field>
-            <field name="name">Nachlässe EG-Erwerb 19% Vorsteuer/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3730" model="account.account.template">
-            <field name="code">3730</field>
-            <field name="name">Erhaltene Skonti</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3731" model="account.account.template">
-            <field name="code">3731</field>
-            <field name="name">Erhaltene Skonti 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3733" model="account.account.template">
-            <field name="code">3733</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3734" model="account.account.template">
-            <field name="code">3734</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3736" model="account.account.template">
-            <field name="code">3736</field>
-            <field name="name">Erhaltene Skonti 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3738" model="account.account.template">
-            <field name="code">3738</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3741" model="account.account.template">
-            <field name="code">3741</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3743" model="account.account.template">
-            <field name="code">3743</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3744" model="account.account.template">
-            <field name="code">3744</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3745" model="account.account.template">
-            <field name="code">3745</field>
-            <field name="name">Erhaltene Skonti EG-Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3746" model="account.account.template">
-            <field name="code">3746</field>
-            <field name="name">Erhalt. Skonti EG-Erwerb 7% Vorst/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3748" model="account.account.template">
-            <field name="code">3748</field>
-            <field name="name">Erhalt. Skonti EG-Erwerb 19% Vorst/USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3750" model="account.account.template">
-            <field name="code">3750</field>
-            <field name="name">Erhaltene Boni 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3753" model="account.account.template">
-            <field name="code">3753</field>
-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3754" model="account.account.template">
-            <field name="code">3754</field>
-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3755" model="account.account.template">
-            <field name="code">3755</field>
-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3760" model="account.account.template">
-            <field name="code">3760</field>
-            <field name="name">Erhaltene Boni 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3769" model="account.account.template">
-            <field name="code">3769</field>
-            <field name="name">Erhaltene Boni</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3770" model="account.account.template">
-            <field name="code">3770</field>
-            <field name="name">Erhaltene Rabatte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3780" model="account.account.template">
-            <field name="code">3780</field>
-            <field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3783" model="account.account.template">
-            <field name="code">3783</field>
-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3784" model="account.account.template">
-            <field name="code">3784</field>
-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3785" model="account.account.template">
-            <field name="code">3785</field>
-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3788" model="account.account.template">
-            <field name="code">3788</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3790" model="account.account.template">
-            <field name="code">3790</field>
-            <field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3792" model="account.account.template">
-            <field name="code">3792</field>
-            <field name="name">Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3793" model="account.account.template">
-            <field name="code">3793</field>
-            <field name="name">Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 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="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3794" model="account.account.template">
-            <field name="code">3794</field>
-            <field name="name">Erhaltene Skonti 5,5% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3796" model="account.account.template">
-            <field name="code">3796</field>
-            <field name="name">Erhaltene Skonti 10,7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3798" model="account.account.template">
-            <field name="code">3798</field>
-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3800" model="account.account.template">
-            <field name="code">3800</field>
-            <field name="name">Bezugsnebenkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3830" model="account.account.template">
-            <field name="code">3830</field>
-            <field name="name">Leergut</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3850" model="account.account.template">
-            <field name="code">3850</field>
-            <field name="name">Zölle und Einfuhrabgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3950" model="account.account.template">
-            <field name="code">3950</field>
-            <field name="name">Bestandsveränderungen Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3955" model="account.account.template">
-            <field name="code">3955</field>
-            <field name="name">Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3960" model="account.account.template">
-            <field name="code">3960</field>
-            <field name="name">Bestandsveränd.RHB-Stoffe/bezogene Ware</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <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_3970" model="account.account.template">
-            <field name="code">3970</field>
-            <field name="name">Bestand Roh-,Hilfs- und Betriebsstoffe</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_3980" model="account.account.template">
-            <field name="code">3980</field>
-            <field name="name">Bestand Waren</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4100" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="name">Löhne und Gehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4110" model="account.account.template">
-            <field name="code">4110</field>
-            <field name="name">Löhne</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4120" model="account.account.template">
-            <field name="code">4120</field>
-            <field name="name">Gehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4124" model="account.account.template">
-            <field name="code">4124</field>
-            <field name="name">Geschäftsführergehälter GmbH-Gesells.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4125" model="account.account.template">
-            <field name="code">4125</field>
-            <field name="name">Ehegattengehalt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4126" model="account.account.template">
-            <field name="code">4126</field>
-            <field name="name">Tantiemen Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4127" model="account.account.template">
-            <field name="code">4127</field>
-            <field name="name">Geschäftsführergehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4128" model="account.account.template">
-            <field name="code">4128</field>
-            <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4129" model="account.account.template">
-            <field name="code">4129</field>
-            <field name="name">Tantiemen Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4130" model="account.account.template">
-            <field name="code">4130</field>
-            <field name="name">Gesetzliche Sozialaufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4137" model="account.account.template">
-            <field name="code">4137</field>
-            <field name="name">Gesetzliche Sozialaufwendungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4138" model="account.account.template">
-            <field name="code">4138</field>
-            <field name="name">Beiträge zur Berufsgenossenschaft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4139" model="account.account.template">
-            <field name="code">4139</field>
-            <field name="name">Ausgleichsabgabe SchwerbehindertenG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4140" model="account.account.template">
-            <field name="code">4140</field>
-            <field name="name">Freiwillige soziale Aufwendung. LSt-frei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4141" model="account.account.template">
-            <field name="code">4141</field>
-            <field name="name">Sonstige soziale Abgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4144" model="account.account.template">
-            <field name="code">4144</field>
-            <field name="name">Soziale Abgaben für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4145" model="account.account.template">
-            <field name="code">4145</field>
-            <field name="name">Freiwillige soziale Aufwendung. LSt-pfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4146" model="account.account.template">
-            <field name="code">4146</field>
-            <field name="name">Freiwillige Zuwendungen an Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4147" model="account.account.template">
-            <field name="code">4147</field>
-            <field name="name">Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4148" model="account.account.template">
-            <field name="code">4148</field>
-            <field name="name">Freiwillige Zuwendungen an angestellte Mitunternehmer, § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4149" model="account.account.template">
-            <field name="code">4149</field>
-            <field name="name">Pauschale Steuer für Zuschüsse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4150" model="account.account.template">
-            <field name="code">4150</field>
-            <field name="name">Krankengeldzuschüsse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4151" model="account.account.template">
-            <field name="code">4151</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4152" model="account.account.template">
-            <field name="code">4152</field>
-            <field name="name">Sachzuwendungen und Dienstleistg. an AN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4153" model="account.account.template">
-            <field name="code">4153</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4154" model="account.account.template">
-            <field name="code">4154</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4155" model="account.account.template">
-            <field name="code">4155</field>
-            <field name="name">Zuschüsse Agenturen für Arbeit</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4156" model="account.account.template">
-            <field name="code">4156</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4157" model="account.account.template">
-            <field name="code">4157</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4158" model="account.account.template">
-            <field name="code">4158</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4159" model="account.account.template">
-            <field name="code">4159</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4160" model="account.account.template">
-            <field name="code">4160</field>
-            <field name="name">Versorgungskassen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4165" model="account.account.template">
-            <field name="code">4165</field>
-            <field name="name">Aufwendungen für Altersversorgung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4166" model="account.account.template">
-            <field name="code">4166</field>
-            <field name="name">Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4167" model="account.account.template">
-            <field name="code">4167</field>
-            <field name="name">Pauschale Steuer für Versicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4168" model="account.account.template">
-            <field name="code">4168</field>
-            <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4169" model="account.account.template">
-            <field name="code">4169</field>
-            <field name="name">Aufwendungen für Unterstützung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4170" model="account.account.template">
-            <field name="code">4170</field>
-            <field name="name">Vermögenswirksame Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4175" model="account.account.template">
-            <field name="code">4175</field>
-            <field name="name">Fahrtkostenerstatt. Whg./Arbeitsstätte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4180" model="account.account.template">
-            <field name="code">4180</field>
-            <field name="name">Bedienungsgelder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4190" model="account.account.template">
-            <field name="code">4190</field>
-            <field name="name">Aushilfslöhne</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4194" model="account.account.template">
-            <field name="code">4194</field>
-            <field name="name">Pauschale Steuern für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4195" model="account.account.template">
-            <field name="code">4195</field>
-            <field name="name">Löhne für Minijobs</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4196" model="account.account.template">
-            <field name="code">4196</field>
-            <field name="name">Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an Geselschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4197" model="account.account.template">
-            <field name="code">4197</field>
-            <field name="name">Pauschale Steuern und Abgaben für Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer, § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4198" model="account.account.template">
-            <field name="code">4198</field>
-            <field name="name">Pauschale Steuern für Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4199" model="account.account.template">
-            <field name="code">4199</field>
-            <field name="name">Pauschale Steuer für Aushilfen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <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_4200" model="account.account.template">
-            <field name="code">4200</field>
-            <field name="name">Raumkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4210" model="account.account.template">
-            <field name="code">4210</field>
-            <field name="name">Miete, unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4211" model="account.account.template">
-            <field name="code">4211</field>
-            <field name="name">Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4212" model="account.account.template">
-            <field name="code">4212</field>
-            <field name="name">Miete/Aufwendungen für doppelte Haushaltsführung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4215" model="account.account.template">
-            <field name="code">4215</field>
-            <field name="name">Leasing, unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4219" model="account.account.template">
-            <field name="code">4219</field>
-            <field name="name">Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4220" model="account.account.template">
-            <field name="code">4220</field>
-            <field name="name">Pacht, unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4222" model="account.account.template">
-            <field name="code">4222</field>
-            <field name="name">Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4228" model="account.account.template">
-            <field name="code">4228</field>
-            <field name="name">Miet- und Pachtnebenkosten (gewerbesteuerlich nicht zu berücksichtigen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4229" model="account.account.template">
-            <field name="code">4229</field>
-            <field name="name">Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4230" model="account.account.template">
-            <field name="code">4230</field>
-            <field name="name">Heizung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4240" model="account.account.template">
-            <field name="code">4240</field>
-            <field name="name">Gas, Strom, Wasser</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4250" model="account.account.template">
-            <field name="code">4250</field>
-            <field name="name">Reinigung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4260" model="account.account.template">
-            <field name="code">4260</field>
-            <field name="name">Instandhaltung betrieblicher Räume</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4270" model="account.account.template">
-            <field name="code">4270</field>
-            <field name="name">Abgaben betrieblich genutzt. Grundbesitz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4280" model="account.account.template">
-            <field name="code">4280</field>
-            <field name="name">Sonstige Raumkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4288" model="account.account.template">
-            <field name="code">4288</field>
-            <field name="name">Aufwendung. Arbeitszimmer, abz. Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4289" model="account.account.template">
-            <field name="code">4289</field>
-            <field name="name">Aufwendung. Arbeitszimmer n.abz. Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4290" model="account.account.template">
-            <field name="code">4290</field>
-            <field name="name">Grundstücksaufwendungen, betrieblich</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <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_4300" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4301" model="account.account.template">
-            <field name="code">4301</field>
-            <field name="name">Nicht abziehbare Vorsteuer 7%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4306" model="account.account.template">
-            <field name="code">4306</field>
-            <field name="name">Nicht abziehbare Vorsteuer 19%</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4320" model="account.account.template">
-            <field name="code">4320</field>
-            <field name="name">Gewerbesteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <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_4340" model="account.account.template">
-            <field name="code">4340</field>
-            <field name="name">Sonstige Betriebssteuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4350" model="account.account.template">
-            <field name="code">4350</field>
-            <field name="name">Verbrauchsteuer (sonstige Steuern)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4355" model="account.account.template">
-            <field name="code">4355</field>
-            <field name="name">Ökosteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4360" model="account.account.template">
-            <field name="code">4360</field>
-            <field name="name">Versicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4366" model="account.account.template">
-            <field name="code">4366</field>
-            <field name="name">Versicherung für Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4370" model="account.account.template">
-            <field name="code">4370</field>
-            <field name="name">Prämie Rückdeckung f. Versorgungsleistg</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4380" model="account.account.template">
-            <field name="code">4380</field>
-            <field name="name">Beiträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4390" model="account.account.template">
-            <field name="code">4390</field>
-            <field name="name">Sonstige Abgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4396" model="account.account.template">
-            <field name="code">4396</field>
-            <field name="name">Abzugsf.Verspätungszuschlag/Zwangsgeld</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4397" model="account.account.template">
-            <field name="code">4397</field>
-            <field name="name">Nicht abzf.Verspät.zuschlag/Zwangsgeld</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <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_4500" model="account.account.template">
-            <field name="code">4500</field>
-            <field name="name">Fahrzeugkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4510" model="account.account.template">
-            <field name="code">4510</field>
-            <field name="name">Kfz-Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4520" model="account.account.template">
-            <field name="code">4520</field>
-            <field name="name">Kfz-Versicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4530" model="account.account.template">
-            <field name="code">4530</field>
-            <field name="name">Laufende Kfz-Betriebskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4540" model="account.account.template">
-            <field name="code">4540</field>
-            <field name="name">Kfz-Reparaturen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4550" model="account.account.template">
-            <field name="code">4550</field>
-            <field name="name">Garagenmieten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4560" model="account.account.template">
-            <field name="code">4560</field>
-            <field name="name">Mautgebühren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4570" model="account.account.template">
-            <field name="code">4570</field>
-            <field name="name">Mietleasing Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4580" model="account.account.template">
-            <field name="code">4580</field>
-            <field name="name">Sonstige Kfz-Kosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4590" model="account.account.template">
-            <field name="code">4590</field>
-            <field name="name">Kfz-Kosten betriebl.Nutzung Kfz im PV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4595" model="account.account.template">
-            <field name="code">4595</field>
-            <field name="name">Fremdfahrzeugkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <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_4600" model="account.account.template">
-            <field name="code">4600</field>
-            <field name="name">Werbekosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4605" model="account.account.template">
-            <field name="code">4605</field>
-            <field name="name">Streuartikel</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4630" model="account.account.template">
-            <field name="code">4630</field>
-            <field name="name">Geschenke abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4631" model="account.account.template">
-            <field name="code">4631</field>
-            <field name="name">Geschenke abzugsfähig mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4632" model="account.account.template">
-            <field name="code">4632</field>
-            <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4633" model="account.account.template">
-            <field name="code">4633</field>
-            <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <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_4635" model="account.account.template">
-            <field name="code">4635</field>
-            <field name="name">Geschenke nicht abzugsfähig ohne § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4636" model="account.account.template">
-            <field name="code">4636</field>
-            <field name="name">Geschenke nicht abzugsfähig mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4637" model="account.account.template">
-            <field name="code">4637</field>
-            <field name="name">Pauschale Steuern für Geschenke und Zuwendungen nicht abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4638" model="account.account.template">
-            <field name="code">4638</field>
-            <field name="name">Geschenke ausschl.betrieblich genutzt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4639" model="account.account.template">
-            <field name="code">4639</field>
-            <field name="name">Zugaben mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4640" model="account.account.template">
-            <field name="code">4640</field>
-            <field name="name">Repräsentationskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4650" model="account.account.template">
-            <field name="code">4650</field>
-            <field name="name">Bewirtungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4651" model="account.account.template">
-            <field name="code">4651</field>
-            <field name="name">Eingeschr. abziehb.BA, abz. Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4652" model="account.account.template">
-            <field name="code">4652</field>
-            <field name="name">Eingeschr. abziehb.BA, n. abz. Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4653" model="account.account.template">
-            <field name="code">4653</field>
-            <field name="name">Aufmerksamkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4654" model="account.account.template">
-            <field name="code">4654</field>
-            <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4655" model="account.account.template">
-            <field name="code">4655</field>
-            <field name="name">Nicht abzugsfähige Betriebsausgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4660" model="account.account.template">
-            <field name="code">4660</field>
-            <field name="name">Reisekosten Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4663" model="account.account.template">
-            <field name="code">4663</field>
-            <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4664" model="account.account.template">
-            <field name="code">4664</field>
-            <field name="name">Reisekosten AN Verpfleg.mehraufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4666" model="account.account.template">
-            <field name="code">4666</field>
-            <field name="name">Reisekosten AN Übernachtungsaufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4668" model="account.account.template">
-            <field name="code">4668</field>
-            <field name="name">Kilometergelderstattung Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4670" model="account.account.template">
-            <field name="code">4670</field>
-            <field name="name">Reisekosten Unternehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4672" model="account.account.template">
-            <field name="code">4672</field>
-            <field name="name">Reisekosten Unternehmer, n.abz.Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4673" model="account.account.template">
-            <field name="code">4673</field>
-            <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4674" model="account.account.template">
-            <field name="code">4674</field>
-            <field name="name">Reisekosten UN Verpfleg.mehraufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4676" model="account.account.template">
-            <field name="code">4676</field>
-            <field name="name">Reisekosten Unternehmer Übernachtungsaufwand und Reisenebenkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4678" model="account.account.template">
-            <field name="code">4678</field>
-            <field name="name">Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4679" model="account.account.template">
-            <field name="code">4679</field>
-            <field name="name">Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (nicht abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4680" model="account.account.template">
-            <field name="code">4680</field>
-            <field name="name">Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (Haben)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4681" model="account.account.template">
-            <field name="code">4681</field>
-            <field name="name">Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <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_4700" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="name">Kosten Warenabgabe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4710" model="account.account.template">
-            <field name="code">4710</field>
-            <field name="name">Verpackungsmaterial</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4730" model="account.account.template">
-            <field name="code">4730</field>
-            <field name="name">Ausgangsfrachten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4750" model="account.account.template">
-            <field name="code">4750</field>
-            <field name="name">Transportversicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4760" model="account.account.template">
-            <field name="code">4760</field>
-            <field name="name">Verkaufsprovisionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4780" model="account.account.template">
-            <field name="code">4780</field>
-            <field name="name">Fremdarbeiten (Vertrieb)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4790" model="account.account.template">
-            <field name="code">4790</field>
-            <field name="name">Aufwand für Gewährleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <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_4800" model="account.account.template">
-            <field name="code">4800</field>
-            <field name="name">Reparatur/Instandh. Anlagen u. Maschinen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4801" model="account.account.template">
-            <field name="code">4801</field>
-            <field name="name">Reparaturen und Instandhaltung von Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4805" model="account.account.template">
-            <field name="code">4805</field>
-            <field name="name">Reparatur/Instandh. Betriebs- u. Gesch.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4806" model="account.account.template">
-            <field name="code">4806</field>
-            <field name="name">Wartungskosten für Hard- und Software</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4808" model="account.account.template">
-            <field name="code">4808</field>
-            <field name="name">Zuführung zu Aufwandsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4809" model="account.account.template">
-            <field name="code">4809</field>
-            <field name="name">Sonst. Reparaturen und Instandhaltungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <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_4810" model="account.account.template">
-            <field name="code">4810</field>
-            <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4815" model="account.account.template">
-            <field name="code">4815</field>
-            <field name="name">Kaufleasing</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <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_4820" model="account.account.template">
-            <field name="code">4820</field>
-            <field name="name">Abschreibung Ingangsetzung, Erweiterung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4822" model="account.account.template">
-            <field name="code">4822</field>
-            <field name="name">Abschreibung immaterielle VermG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4823" model="account.account.template">
-            <field name="code">4823</field>
-            <field name="name">Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4824" model="account.account.template">
-            <field name="code">4824</field>
-            <field name="name">Abschr. Geschäfts- oder Firmenwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4825" model="account.account.template">
-            <field name="code">4825</field>
-            <field name="name">Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4826" model="account.account.template">
-            <field name="code">4826</field>
-            <field name="name">Apl. Abschreibungen immaterielle VermG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4827" model="account.account.template">
-            <field name="code">4827</field>
-            <field name="name">Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4830" model="account.account.template">
-            <field name="code">4830</field>
-            <field name="name">Abschreibungen auf Sachanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4831" model="account.account.template">
-            <field name="code">4831</field>
-            <field name="name">Abschreibungen auf Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4832" model="account.account.template">
-            <field name="code">4832</field>
-            <field name="name">Abschreibungen auf Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4833" model="account.account.template">
-            <field name="code">4833</field>
-            <field name="name">Abschreibung Arbeitszimmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4840" model="account.account.template">
-            <field name="code">4840</field>
-            <field name="name">Apl. Abschreibungen auf Sachanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4841" model="account.account.template">
-            <field name="code">4841</field>
-            <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4842" model="account.account.template">
-            <field name="code">4842</field>
-            <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4843" model="account.account.template">
-            <field name="code">4843</field>
-            <field name="name">Außergewöhnliche Abschreibung so. WG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4850" model="account.account.template">
-            <field name="code">4850</field>
-            <field name="name">Abschreib.Sachanlagen/stl. So-Vorschr.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4851" model="account.account.template">
-            <field name="code">4851</field>
-            <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4852" model="account.account.template">
-            <field name="code">4852</field>
-            <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4853" model="account.account.template">
-            <field name="code">4853</field>
-            <field name="name">Kürzung AHK § 7g Abs. 2 EStG n.F.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4854" model="account.account.template">
-            <field name="code">4854</field>
-            <field name="name">Kürzung AHK für Kfz § 7g Abs. 2 n.F.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4855" model="account.account.template">
-            <field name="code">4855</field>
-            <field name="name">Sofortabschreibung GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4860" model="account.account.template">
-            <field name="code">4860</field>
-            <field name="name">Abschreibungen auf aktivierte GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4862" model="account.account.template">
-            <field name="code">4862</field>
-            <field name="name">Abschreibung Sammelposten GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4865" model="account.account.template">
-            <field name="code">4865</field>
-            <field name="name">Apl. Abschreibungen auf aktivierte GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4866" model="account.account.template">
-            <field name="code">4866</field>
-            <field name="name">Abschreibungen auf Finanzanlagen (nicht dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4870" model="account.account.template">
-            <field name="code">4870</field>
-            <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4871" model="account.account.template">
-            <field name="code">4871</field>
-            <field name="name">Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.) (dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4872" model="account.account.template">
-            <field name="code">4872</field>
-            <field name="name">Aufwendungen auf Grund von Verlustanteilen an gewerblichen und selbständigen Mitunternehmerschaften, § 8 GewStG bzw. § 18 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4873" model="account.account.template">
-            <field name="code">4873</field>
-            <field name="name">Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4874" model="account.account.template">
-            <field name="code">4874</field>
-            <field name="name">Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4875" model="account.account.template">
-            <field name="code">4875</field>
-            <field name="name">Abschreibungen Wertpapiere des UV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4876" model="account.account.template">
-            <field name="code">4876</field>
-            <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG / § 8b Abs. 3 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4877" model="account.account.template">
-            <field name="code">4877</field>
-            <field name="name">Abschreibungen auf Finanzanlagen - verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4878" model="account.account.template">
-            <field name="code">4878</field>
-            <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4880" model="account.account.template">
-            <field name="code">4880</field>
-            <field name="name">Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögens (soweit unübliche Höhe)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4882" model="account.account.template">
-            <field name="code">4882</field>
-            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <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_4886" model="account.account.template">
-            <field name="code">4886</field>
-            <field name="name">Abschreibungen auf Umlaufvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <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_4887" model="account.account.template">
-            <field name="code">4887</field>
-            <field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <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_4892" model="account.account.template">
-            <field name="code">4892</field>
-            <field name="name">Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4893" model="account.account.template">
-            <field name="code">4893</field>
-            <field name="name">Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_4900" model="account.account.template">
-            <field name="code">4900</field>
-            <field name="name">Sonstige betriebliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4902" model="account.account.template">
-            <field name="code">4902</field>
-            <field name="name">Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4905" model="account.account.template">
-            <field name="code">4905</field>
-            <field name="name">Sonstige betriebl.u.regelm.Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4909" model="account.account.template">
-            <field name="code">4909</field>
-            <field name="name">Fremdleistungen und Fremdarbeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4910" model="account.account.template">
-            <field name="code">4910</field>
-            <field name="name">Porto</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4920" model="account.account.template">
-            <field name="code">4920</field>
-            <field name="name">Telefon</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4925" model="account.account.template">
-            <field name="code">4925</field>
-            <field name="name">Telefax und Internetkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4930" model="account.account.template">
-            <field name="code">4930</field>
-            <field name="name">Bürobedarf</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4940" model="account.account.template">
-            <field name="code">4940</field>
-            <field name="name">Zeitschriften, Bücher</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4945" model="account.account.template">
-            <field name="code">4945</field>
-            <field name="name">Fortbildungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4946" model="account.account.template">
-            <field name="code">4946</field>
-            <field name="name">Freiwillige Sozialleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4948" model="account.account.template">
-            <field name="code">4948</field>
-            <field name="name">Vergütungen an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)
-        </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4949" model="account.account.template">
-            <field name="code">4949</field>
-            <field name="name">Haftungsvergütung an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4950" model="account.account.template">
-            <field name="code">4950</field>
-            <field name="name">Rechts- und Beratungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4955" model="account.account.template">
-            <field name="code">4955</field>
-            <field name="name">Buchführungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4957" model="account.account.template">
-            <field name="code">4957</field>
-            <field name="name">Abschluss- und Prüfungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4958" model="account.account.template">
-            <field name="code">4958</field>
-            <field name="name">Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4959" model="account.account.template">
-            <field name="code">4959</field>
-            <field name="name">Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4960" model="account.account.template">
-            <field name="code">4960</field>
-            <field name="name">Mieten für Einrichtungen bewegliche WG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4961" model="account.account.template">
-            <field name="code">4961</field>
-            <field name="name">Pacht (bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4963" model="account.account.template">
-            <field name="code">4963</field>
-            <field name="name">Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4964" model="account.account.template">
-            <field name="code">4964</field>
-            <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4965" model="account.account.template">
-            <field name="code">4965</field>
-            <field name="name">Mietleasing (bewegliche Wirtschaftsgüter für Betriebs- und Geschäftsausstattung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4969" model="account.account.template">
-            <field name="code">4969</field>
-            <field name="name">Aufwand Abraum-/Abfallbeseitigung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4970" model="account.account.template">
-            <field name="code">4970</field>
-            <field name="name">Nebenkosten des Geldverkehrs</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4975" model="account.account.template">
-            <field name="code">4975</field>
-            <field name="name">Aufwendungen aus Anteilen an Kapitalgesellschaften §§ 3 Nr. 40, 3c EStG/§ 8b Abs. 1 und Abs. 4 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4976" model="account.account.template">
-            <field name="code">4976</field>
-            <field name="name">Veräußerungskosten § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4980" model="account.account.template">
-            <field name="code">4980</field>
-            <field name="name">Betriebsbedarf</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4984" model="account.account.template">
-            <field name="code">4984</field>
-            <field name="name">Genossenschaftliche Rückvergütung an Mitglieder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4985" model="account.account.template">
-            <field name="code">4985</field>
-            <field name="name">Werkzeuge und Kleingeräte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4990" model="account.account.template">
-            <field name="code">4990</field>
-            <field name="name">Kalkulatorischer Unternehmerlohn</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4991" model="account.account.template">
-            <field name="code">4991</field>
-            <field name="name">Kalkulatorische Miete und Pacht</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4992" model="account.account.template">
-            <field name="code">4992</field>
-            <field name="name">Kalkulatorische Zinsen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4993" model="account.account.template">
-            <field name="code">4993</field>
-            <field name="name">Kalkulatorische Abschreibungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4994" model="account.account.template">
-            <field name="code">4994</field>
-            <field name="name">Kalkulatorische Wagnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4995" model="account.account.template">
-            <field name="code">4995</field>
-            <field name="name">Kalkulatorischer Lohn, unentgeltl. AN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4996" model="account.account.template">
-            <field name="code">4996</field>
-            <field name="name">Herstellungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4997" model="account.account.template">
-            <field name="code">4997</field>
-            <field name="name">Verwaltungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4998" model="account.account.template">
-            <field name="code">4998</field>
-            <field name="name">Vertriebskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_4999" model="account.account.template">
-            <field name="code">4999</field>
-            <field name="name">Gegenkonto zu 4996 bis 4998</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <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_7000" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="name">Unfertige Erzeugnisse und Leistungen</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7050" model="account.account.template">
-            <field name="code">7050</field>
-            <field name="name">Unfertige Erzeugnisse</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7080" model="account.account.template">
-            <field name="code">7080</field>
-            <field name="name">Unfertige Leistungen</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7090" model="account.account.template">
-            <field name="code">7090</field>
-            <field name="name">In Ausführung befindl. Bauaufträge</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7095" model="account.account.template">
-            <field name="code">7095</field>
-            <field name="name">In Arbeit befindliche Aufträge</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7100" model="account.account.template">
-            <field name="code">7100</field>
-            <field name="name">Fertige Erzeugnisse und Waren</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7110" model="account.account.template">
-            <field name="code">7110</field>
-            <field name="name">Fertige Erzeugnisse</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7140" model="account.account.template">
-            <field name="code">7140</field>
-            <field name="name">Waren</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_7200" model="account.account.template">
-            <field name="code">7200</field>
-            <field name="name">Waren (Bestand)</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_current_assets"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8100" model="account.account.template">
-            <field name="code">8100</field>
-            <field name="name">Steuerfreie Umsätze §4 Nr. 8 ff UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8105" model="account.account.template">
-            <field name="code">8105</field>
-            <field name="name">Stfr. Umsätze aus V. § 4 Nr. 12 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8110" model="account.account.template">
-            <field name="code">8110</field>
-            <field name="name">Sonstige steuerfr. Umsätze Inland</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8120" model="account.account.template">
-            <field name="code">8120</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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8125" model="account.account.template">
-            <field name="code">8125</field>
-            <field name="name">Steuerfreie EG-Lieferungen §4, 1b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8130" model="account.account.template">
-            <field name="code">8130</field>
-            <field name="name">Innergemeinschaftl. Dreiecksgeschäft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8135" model="account.account.template">
-            <field name="code">8135</field>
-            <field name="name">Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8140" model="account.account.template">
-            <field name="code">8140</field>
-            <field name="name">Steuerfreie Umsätze Offshore usw.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8150" model="account.account.template">
-            <field name="code">8150</field>
-            <field name="name">Steuerfreie Umsätze § 4 Nr. 2-7 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8160" model="account.account.template">
-            <field name="code">8160</field>
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8165" model="account.account.template">
-            <field name="code">8165</field>
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8190" model="account.account.template">
-            <field name="code">8190</field>
-            <field name="name">Erlöse gemäß § 24 UStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8191" model="account.account.template">
-            <field name="code">8191</field>
-            <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8193" model="account.account.template">
-            <field name="code">8193</field>
-            <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8194" model="account.account.template">
-            <field name="code">8194</field>
-            <field name="name">Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8195" model="account.account.template">
-            <field name="code">8195</field>
-            <field name="name">Erlöse Kleinunternehmer § 19 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8196" model="account.account.template">
-            <field name="code">8196</field>
-            <field name="name">Erlöse Geldspielautomaten 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8200" model="account.account.template">
-            <field name="code">8200</field>
-            <field name="name">Erlöse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8300" model="account.account.template">
-            <field name="code">8300</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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8310" model="account.account.template">
-            <field name="code">8310</field>
-            <field name="name">Erlöse 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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8315" model="account.account.template">
-            <field name="code">8315</field>
-            <field name="name">Erlöse 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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8320" model="account.account.template">
-            <field name="code">8320</field>
-            <field name="name">Im anderen EG-Land stpfl. Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8331" model="account.account.template">
-            <field name="code">8331</field>
-            <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8335" model="account.account.template">
-            <field name="code">8335</field>
-            <field name="name">Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8336" model="account.account.template">
-            <field name="code">8336</field>
-            <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8337" model="account.account.template">
-            <field name="code">8337</field>
-            <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8338" model="account.account.template">
-            <field name="code">8338</field>
-            <field name="name">Nicht steuerbare Umsätze Drittland</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8339" model="account.account.template">
-            <field name="code">8339</field>
-            <field name="name">Nicht steuerbare Umsätze EG-Land</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8400" model="account.account.template">
-            <field name="code">8400</field>
-            <field name="name">Erlöse 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8410" model="account.account.template">
-            <field name="code">8410</field>
-            <field name="name">Erlöse 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8499" model="account.account.template">
-            <field name="code">8499</field>
-            <field name="name">Nebenerlöse (Bezug zu Materialaufwand)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8500" model="account.account.template">
-            <field name="code">8500</field>
-            <field name="name">Sonderbetriebseinnahmen, Tätigkeitsvergütungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8501" model="account.account.template">
-            <field name="code">8501</field>
-            <field name="name">Sonderbetriebseinnahmen, Miet- / Pachteinnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8502" model="account.account.template">
-            <field name="code">8502</field>
-            <field name="name">Sonderbetriebseinnahmen, Zinseinnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8503" model="account.account.template">
-            <field name="code">8503</field>
-            <field name="name">Sonderbetriebseinnahmen, Haftungsvergütung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8504" model="account.account.template">
-            <field name="code">8504</field>
-            <field name="name">Sonderbetriebseinnahmen, Pensionszahlungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8505" model="account.account.template">
-            <field name="code">8505</field>
-            <field name="name">Sonderbetriebseinnahmen, sonstige Sonderbetriebseinnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8510" model="account.account.template">
-            <field name="code">8510</field>
-            <field name="name">Provisionsumsätze</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8514" model="account.account.template">
-            <field name="code">8514</field>
-            <field name="name">Provisionsumsätze, 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_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8515" model="account.account.template">
-            <field name="code">8515</field>
-            <field name="name">Provisionsumsätze, steuerfrei § 4 Nr.5</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8516" model="account.account.template">
-            <field name="code">8516</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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8519" model="account.account.template">
-            <field name="code">8519</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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8520" model="account.account.template">
-            <field name="code">8520</field>
-            <field name="name">Erlöse Abfallverwertung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8540" model="account.account.template">
-            <field name="code">8540</field>
-            <field name="name">Erlöse Leergut</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8570" model="account.account.template">
-            <field name="code">8570</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8574" model="account.account.template">
-            <field name="code">8574</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 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_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8575" model="account.account.template">
-            <field name="code">8575</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8576" model="account.account.template">
-            <field name="code">8576</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8579" model="account.account.template">
-            <field name="code">8579</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8589" model="account.account.template">
-            <field name="code">8589</field>
-            <field name="name">Gegenkto Aufteilung Erlöse Steuersatz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8590" model="account.account.template">
-            <field name="code">8590</field>
-            <field name="name">Verrechnete sonstige Sachbezüge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8591" model="account.account.template">
-            <field name="code">8591</field>
-            <field name="name">Sachbezüge 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8595" model="account.account.template">
-            <field name="code">8595</field>
-            <field name="name">Sachbezüge 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8600" model="account.account.template">
-            <field name="code">8600</field>
-            <field name="name">Sonst. Erlöse betr. u. regelmäßig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8603" model="account.account.template">
-            <field name="code">8603</field>
-            <field name="name">Sonstige Erlöse betrieblich und regelmäßig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8604" model="account.account.template">
-            <field name="code">8604</field>
-            <field name="name">Erstattete Vorsteuer anderer Länder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8605" model="account.account.template">
-            <field name="code">8605</field>
-            <field name="name">Sonst. Erträge betriebl. und regelm.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8606" model="account.account.template">
-            <field name="code">8606</field>
-            <field name="name">Sonstige betriebliche Erträge von verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8607" model="account.account.template">
-            <field name="code">8607</field>
-            <field name="name">Andere Nebenerlöse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8609" model="account.account.template">
-            <field name="code">8609</field>
-            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8610" model="account.account.template">
-            <field name="code">8610</field>
-            <field name="name">Verrechnete sonstige Sachbezüge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8611" model="account.account.template">
-            <field name="code">8611</field>
-            <field name="name">Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8613" model="account.account.template">
-            <field name="code">8613</field>
-            <field name="name">Verrechnete sonstige Sachbezüge 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8614" model="account.account.template">
-            <field name="code">8614</field>
-            <field name="name">Verrechn. sonstige Sachbezüge ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8625" model="account.account.template">
-            <field name="code">8625</field>
-            <field name="name">Sonst. Erlöse betr. u. regelmäßig stfr.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8630" model="account.account.template">
-            <field name="code">8630</field>
-            <field name="name">Sonstige Erlöse betrieblich und regelmäßig 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8640" model="account.account.template">
-            <field name="code">8640</field>
-            <field name="name">Sonstige Erlöse betrieblich und regelmäßig 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8650" model="account.account.template">
-            <field name="code">8650</field>
-            <field name="name">Erlöse Zinsen und Diskontspesen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8660" model="account.account.template">
-            <field name="code">8660</field>
-            <field name="name">Erl.Zinsen /Diskontspesen aus verb.UN</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8700" model="account.account.template">
-            <field name="code">8700</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="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8701" model="account.account.template">
-            <field name="code">8701</field>
-            <field name="name">Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8702" model="account.account.template">
-            <field name="code">8702</field>
-            <field name="name">Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2-7 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8703" model="account.account.template">
-            <field name="code">8703</field>
-            <field name="name">Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8704" model="account.account.template">
-            <field name="code">8704</field>
-            <field name="name">Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8705" model="account.account.template">
-            <field name="code">8705</field>
-            <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8710" model="account.account.template">
-            <field name="code">8710</field>
-            <field name="name">Erlösschmälerungen 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8720" model="account.account.template">
-            <field name="code">8720</field>
-            <field name="name">Erlösschmälerungen 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8724" model="account.account.template">
-            <field name="code">8724</field>
-            <field name="name">Erlösschmälerung EG-Lieferung steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8725" model="account.account.template">
-            <field name="code">8725</field>
-            <field name="name">Erlösschmälerung EG-Lieferung 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8726" model="account.account.template">
-            <field name="code">8726</field>
-            <field name="name">Erlösschmälerung EG-Lieferung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8727" model="account.account.template">
-            <field name="code">8727</field>
-            <field name="name">Erlösschmäl.i.and. EG-Land stpfl. Lief.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8730" model="account.account.template">
-            <field name="code">8730</field>
-            <field name="name">Gewährte Skonti</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8731" model="account.account.template">
-            <field name="code">8731</field>
-            <field name="name">Gewährte Skonti 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8736" model="account.account.template">
-            <field name="code">8736</field>
-            <field name="name">Gewährte Skonti 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8738" model="account.account.template">
-            <field name="code">8738</field>
-            <field name="name">Gewährte Skonti aus Lieferungen von Mobilfunkgeräten/Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8741" model="account.account.template">
-            <field name="code">8741</field>
-            <field name="name">Gewährte Skonti Leistungen §13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8742" model="account.account.template">
-            <field name="code">8742</field>
-            <field name="name">Gewährte Skonti aus Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8743" model="account.account.template">
-            <field name="code">8743</field>
-            <field name="name">Gewährte Skonti stfr. EG-Lieferung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8745" model="account.account.template">
-            <field name="code">8745</field>
-            <field name="name">Gewährte Skonti stpfl. EG-Lieferung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8746" model="account.account.template">
-            <field name="code">8746</field>
-            <field name="name">Gewährte Skonti EG-Lieferung 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8748" model="account.account.template">
-            <field name="code">8748</field>
-            <field name="name">Gewährte Skonti EG-Lieferung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8750" model="account.account.template">
-            <field name="code">8750</field>
-            <field name="name">Gewährte Boni 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8760" model="account.account.template">
-            <field name="code">8760</field>
-            <field name="name">Gewährte Boni 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8769" model="account.account.template">
-            <field name="code">8769</field>
-            <field name="name">Gewährte Boni</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8770" model="account.account.template">
-            <field name="code">8770</field>
-            <field name="name">Gewährte Rabatte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8780" model="account.account.template">
-            <field name="code">8780</field>
-            <field name="name">Gewährte Rabatte 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8790" model="account.account.template">
-            <field name="code">8790</field>
-            <field name="name">Gewährte Rabatte 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8800" model="account.account.template">
-            <field name="code">8800</field>
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8801" model="account.account.template">
-            <field name="code">8801</field>
-            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8807" model="account.account.template">
-            <field name="code">8807</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchverlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8808" model="account.account.template">
-            <field name="code">8808</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8817" model="account.account.template">
-            <field name="code">8817</field>
-            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8818" model="account.account.template">
-            <field name="code">8818</field>
-            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8819" model="account.account.template">
-            <field name="code">8819</field>
-            <field name="name">Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 3 KStG (inländische Kap.Ges.) (bei Buchverlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8820" model="account.account.template">
-            <field name="code">8820</field>
-            <field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8827" model="account.account.template">
-            <field name="code">8827</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a (bei Buchgewinn)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8828" model="account.account.template">
-            <field name="code">8828</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b (bei Buchverlust)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8829" model="account.account.template">
-            <field name="code">8829</field>
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8837" model="account.account.template">
-            <field name="code">8837</field>
-            <field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8838" model="account.account.template">
-            <field name="code">8838</field>
-            <field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8839" model="account.account.template">
-            <field name="code">8839</field>
-            <field name="name">Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG/§ 8b Abs. 2 KStG (inländische Kap.Ges.) (bei Buchgewinn)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8850" model="account.account.template">
-            <field name="code">8850</field>
-            <field name="name">Erlöse Verkauf WG des UV §4/3, 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8851" model="account.account.template">
-            <field name="code">8851</field>
-            <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens umsatzsteuerfrei § 4 Nr. 8 ff. UStG i.V.m. § 4 Abs. 3 Satz 4 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8852" model="account.account.template">
-            <field name="code">8852</field>
-            <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens, umsatzsteuerfrei § 4 Nr. 8 ff. UStG i.V.m. § 4 Abs. 3 Satz 4 EStG, § 3 Nr. 40 EStG/§8b Abs. 2 KStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8853" model="account.account.template">
-            <field name="code">8853</field>
-            <field name="name">Erlöse Verkauf WG des UV § 4/3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8900" model="account.account.template">
-            <field name="code">8900</field>
-            <field name="name">Unentgeltliche Wertabgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8905" model="account.account.template">
-            <field name="code">8905</field>
-            <field name="name">Entnahme von Gegenständen ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8906" model="account.account.template">
-            <field name="code">8906</field>
-            <field name="name">Verwendung von Gegenständen ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8910" model="account.account.template">
-            <field name="code">8910</field>
-            <field name="name">Entnahme Unternehmer (Waren) 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8915" model="account.account.template">
-            <field name="code">8915</field>
-            <field name="name">Entnahme Unternehmer (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8918" model="account.account.template">
-            <field name="code">8918</field>
-            <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8919" model="account.account.template">
-            <field name="code">8919</field>
-            <field name="name">Entnahme Unternehmer (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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8920" model="account.account.template">
-            <field name="code">8920</field>
-            <field name="name">Verwendung 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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8921" model="account.account.template">
-            <field name="code">8921</field>
-            <field name="name">Verwendung von Gegenst. (Kfz) 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8922" model="account.account.template">
-            <field name="code">8922</field>
-            <field name="name">Verwendung von Gegenst. (Tel) 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8924" model="account.account.template">
-            <field name="code">8924</field>
-            <field name="name">Verwendung von Gegenst.(Kfz) ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8925" model="account.account.template">
-            <field name="code">8925</field>
-            <field name="name">Unentgeltl. Erbringung Leist. 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8929" model="account.account.template">
-            <field name="code">8929</field>
-            <field name="name">Unentgeltl. Erbringung Leist. ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8930" model="account.account.template">
-            <field name="code">8930</field>
-            <field name="name">Verwendung von Gegenständen 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8932" model="account.account.template">
-            <field name="code">8932</field>
-            <field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8935" model="account.account.template">
-            <field name="code">8935</field>
-            <field name="name">Unentgeltl. Zuwend. Gegenstände 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8939" model="account.account.template">
-            <field name="code">8939</field>
-            <field name="name">Unentgeltl. Zuwend. Gegenstände ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8940" model="account.account.template">
-            <field name="code">8940</field>
-            <field name="name">Unentgeltl. Zuwend. von Waren 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8945" model="account.account.template">
-            <field name="code">8945</field>
-            <field name="name">Unentgeltl. Zuwend. 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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8949" model="account.account.template">
-            <field name="code">8949</field>
-            <field name="name">Unentgeltl. Zuwend. 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="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8950" model="account.account.template">
-            <field name="code">8950</field>
-            <field name="name">Nicht steuerbare Umsätze</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8955" model="account.account.template">
-            <field name="code">8955</field>
-            <field name="name">Umsatzsteuervergütungen, z.B. nach § 24 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8959" model="account.account.template">
-            <field name="code">8959</field>
-            <field name="name">Umsatzsteuervergütungen, z.B. nach § 24 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8960" model="account.account.template">
-            <field name="code">8960</field>
-            <field name="name">Bestandsveränd.unfertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8970" model="account.account.template">
-            <field name="code">8970</field>
-            <field name="name">Bestandsveränderung unfertige Leistung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8975" model="account.account.template">
-            <field name="code">8975</field>
-            <field name="name">Bestandsveränderung Bauaufträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8977" model="account.account.template">
-            <field name="code">8977</field>
-            <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8980" model="account.account.template">
-            <field name="code">8980</field>
-            <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8990" model="account.account.template">
-            <field name="code">8990</field>
-            <field name="name">Andere aktivierte Eigenleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8994" model="account.account.template">
-            <field name="code">8994</field>
-            <field name="name">Andere aktivierte Eigenleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="account_8995" model="account.account.template">
-            <field name="code">8995</field>
-            <field name="name">Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <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="account.data_account_type_other_income"/>
-            <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="account.data_account_type_other_income"/>
-            <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="account.data_account_type_other_income"/>
-            <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="account.data_account_type_other_income"/>
-            <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="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_de_chart_template"/>
-        </record>
-        <record id="l10n_de_chart_template" model="account.chart.template">
-                <field name="code_digits">4</field>
-                <field name="property_account_receivable_id" ref="account_1410"/>
-                <field name="property_account_payable_id" ref="account_1610"/>
-                <field name="property_account_expense_categ_id" ref="account_3400"/>
-                <field name="property_account_income_categ_id" ref="account_8400"/>
-                <field name="property_stock_account_input_categ_id" ref="account_3970"/>
-                <field name="property_stock_account_output_categ_id" ref="account_3980"/>
-                <field name="property_stock_valuation_account_id" ref="account_3960"/>
-                <field name="income_currency_exchange_account_id" ref="account_2660"/>
-                <field name="expense_currency_exchange_account_id" ref="account_2150"/>
-        </record>
     </data>
 </odoo>
 \ No newline at end of file
diff --git a/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml
new file mode 100644
index 00000000000..dd86472d329
--- /dev/null
+++ b/addons/l10n_de_skr03/data/l10n_de_skr03_chart_post_data.xml
@@ -0,0 +1,15 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="l10n_de_chart_template" model="account.chart.template">
+        <field name="code_digits">4</field>
+        <field name="property_account_receivable_id" ref="l10n_de_skr03.account_1410"/>
+        <field name="property_account_payable_id" ref="l10n_de_skr03.account_1610"/>
+        <field name="property_account_expense_categ_id" ref="l10n_de_skr03.account_3400"/>
+        <field name="property_account_income_categ_id" ref="l10n_de_skr03.account_8400"/>
+        <field name="property_stock_account_input_categ_id" ref="l10n_de_skr03.account_3970"/>
+        <field name="property_stock_account_output_categ_id" ref="l10n_de_skr03.account_3980"/>
+        <field name="property_stock_valuation_account_id" ref="l10n_de_skr03.account_3960"/>
+        <field name="income_currency_exchange_account_id" ref="l10n_de_skr03.account_2660"/>
+        <field name="expense_currency_exchange_account_id" ref="l10n_de_skr03.account_2150"/>
+    </record>
+</odoo>
author	Hetashree Chauhan <hch@odoo.com>	2018-11-16 07:09:29 +0000
committer	Yannick Tivisse <yti@odoo.com>	2019-02-08 06:02:28 +0000
commit	fa3a1bf100c816d390dffa5d281d1363dd4d17ba (patch)
tree	de6876a4d63cf0b686f75913e11f7474d8d98266 /addons/l10n_de_skr03
parent	aa76c389cbbe6912787c86036c927bf34292425e (diff)