[IMP] 10.0 improvement of german account charts

I. modification and extension of SKR03 account chart
========================================

* improvment and mapping of Odoo standard account types (usage of all
available account types and fixing of wrong mapping)
* fixing of reconcile setting on several accounts
* update of account chart (to SKR03 2017)
* fixing of account chart by ascending order of accounts for easier
maintenance in the future and probably easier preparation of accounting reports
* backport of new account tags from V11 for better reporting
* shorter tags
* introduction of new taxes for all theoretically possible tax cases
needed to declare the VAT
* automatic mapping of taxes to accounts to auto detect the right tax
by selection of income / expense account on invoice lines
* assignation of tax groups to taxes
* introduction of reconcile templates (to allow booking of cash discount
cases)

II. modification and extension of SKR04 account chart
=========================================

* improved mapping of Odoo standard account types (usage of all
available account types and fixing of wrong mapping)
* fixed reconcile settings for all accounts
* update of account chart (to latest SKR04 2017)
* better source code by ascending order of accounts. Finally it will be
easier to maintain the chart in the future and also it will be easier
to identify and group records to to develop missing or new accounting
reports.
* backport of new account tags from V11 for better reporting
* shorter tags
* assignation of tax groups to taxes
* introduction of further taxes to cover most possible tax
cases needed to declare the german VAT
* automatic mapping of taxes to accounts to auto detect the right tax
by selection of income / expense account on invoice lines
* introduction of reconcile templates for cash discount deduction on
payments or low payment variances.

5 files changed, 11145 insertions, 11595 deletions

diff --git a/addons/l10n_de_skr04/__manifest__.py b/addons/l10n_de_skr04/__manifest__.py
index 4a0da9fb838..5045a5cfdc3 100644
--- a/addons/l10n_de_skr04/__manifest__.py
+++ b/addons/l10n_de_skr04/__manifest__.py
@@ -3,26 +3,25 @@
 
 # SKR04
 # =====
+# Dieses Modul bietet Ihnen einen deutschen Kontenplan basierend auf dem SKR03.
+# Gemäss der aktuellen Einstellungen ist ein neues Unternehmen in Odoo
+# Umsatzsteuerpflichtig. Zahlreiche Erlös- und Aufwandskonten enthalten
+# bereits eine zugeordnete Steuer. Hierdurch wird für diese Konten bereits
+# die richtige Vorsteuer (Eingangsrechnungen) bzw. Umsatzsteuer
+# (Ausgangsrechnungen) automatisch ausgewählt.
+#
+# Die Zuordnung von Steuerkonten zu Produkten und / oder Sachkonten kann
+# für den jeweiligen betrieblichen Anwendungszweck überarbeitet oder
+# auch erweitert werden.
+# Die mit diesem Kontenrahmen installierten Steuerschlüssel (z.B. 19%, 7%,
+# steuerfrei) können hierzu bei den Produktstammdaten hinterlegt werden
+# (in Abhängigkeit der Steuervorschriften). Die Zuordnung erfolgt auf
+# dem Aktenreiter Finanzbuchhaltung (Kategorie: Umsatzsteuer / Vorsteuer).
 
-# Dieses Modul bietet Ihnen einen deutschen Kontenplan basierend auf dem SKR04.
-# Gemäss der aktuellen Einstellungen ist die Firma nicht Umsatzsteuerpflichtig,
-# d.h. im Standard existiert keine Zuordnung von Produkten und Sachkonten zu
-# Steuerschlüsseln.
-# Diese Grundeinstellung ist sehr einfach zu ändern und bedarf in der Regel
-# grundsätzlich eine initiale Zuweisung von Steuerschlüsseln zu Produkten und / oder
-# Sachkonten oder zu Partnern.
-# Die Umsatzsteuern (voller Steuersatz, reduzierte Steuer und steuerfrei)
-# sollten bei den Produktstammdaten hinterlegt werden (in Abhängigkeit der
-# Steuervorschriften). Die Zuordnung erfolgt auf dem Aktenreiter Finanzbuchhaltung
-# (Kategorie: Umsatzsteuer).
-# Die Vorsteuern (voller Steuersatz, reduzierte Steuer und steuerfrei)
-# sollten ebenso bei den Produktstammdaten hinterlegt werden (in Abhängigkeit
-# der Steuervorschriften). Die Zuordnung erfolgt auf dem Aktenreiter
-# Finanzbuchhaltung (Kategorie: Vorsteuer).
 # Die Zuordnung der Steuern für Ein- und Ausfuhren aus EU Ländern, sowie auch
 # für den Ein- und Verkauf aus und in Drittländer sollten beim Partner
-# (Lieferant/Kunde) hinterlegt werden (in Anhängigkeit vom Herkunftsland
-# des Lieferanten/Kunden). Die Zuordnung beim Kunden ist 'höherwertig' als
+# (Lieferant / Kunde) hinterlegt werden (in Anhängigkeit vom Herkunftsland
+# des Lieferanten/Kunden). Diese Zuordnung ist 'höherwertig' als
 # die Zuordnung bei Produkten und überschreibt diese im Einzelfall.
 #
 # Zur Vereinfachung der Steuerausweise und Buchung bei Auslandsgeschäften
@@ -30,32 +29,10 @@
 # (z.B. Zuordnung 'Umsatzsteuer 19%' zu 'steuerfreie Einfuhren aus der EU')
 # zwecks Zuordnung dieses Mappings zum ausländischen Partner (Kunde/Lieferant).
 
-# Die Rechnungsbuchung beim Einkauf bewirkt folgendes:
-# Die Steuerbemessungsgrundlage (exklusive Steuer) wird ausgewiesen bei den
-# jeweiligen Kategorien für den Vorsteuer Steuermessbetrag (z.B. Vorsteuer
-# Steuermessbetrag Voller Steuersatz 19%).
-# Der Steuerbetrag erscheint unter der Kategorie 'Vorsteuern' (z.B. Vorsteuer
-# 19%). Durch multidimensionale Hierachien können verschiedene Positionen
-# zusammengefasst werden und dann in Form eines Reports ausgegeben werden.
-#
-# Die Rechnungsbuchung beim Verkauf bewirkt folgendes:
-# Die Steuerbemessungsgrundlage (exklusive Steuer) wird ausgewiesen bei den
-# jeweiligen Kategorien für den Umsatzsteuer Steuermessbetrag
-# (z.B. Umsatzsteuer Steuermessbetrag Voller Steuersatz 19%).
-# Der Steuerbetrag erscheint unter der Kategorie 'Umsatzsteuer'
-# (z.B. Umsatzsteuer 19%). Durch multidimensionale Hierachien können
-# verschiedene Positionen zusammengefasst werden.
-# Die zugewiesenen Steuerausweise können auf Ebene der einzelnen
-# Rechnung (Eingangs- und Ausgangsrechnung) nachvollzogen werden,
-# und dort gegebenenfalls angepasst werden.
-
-# Rechnungsgutschriften führen zu einer Korrektur (Gegenposition)
-# der Steuerbuchung, in Form einer spiegelbildlichen Buchung.
-
 
 {
     'name': 'Deutschland SKR04 - Accounting',
-    'version': '2.0',
+    'version': '3.0',
     'author': 'openbig.org',
     'website': 'http://www.openbig.org',
     'category': 'Localization',
@@ -70,6 +47,7 @@ German accounting chart and localization.
         'data/l10n_de_skr04_chart_data.xml',
         'data/account_data.xml',
         'data/account_tax_fiscal_position_data.xml',
+        'data/account_reconcile_model_template.xml',
         'data/account_chart_template_data.yml',
     ],
 }
diff --git a/addons/l10n_de_skr04/data/account_data.xml b/addons/l10n_de_skr04/data/account_data.xml
index 24c62b4bf79..0a47ccc7f79 100644
--- a/addons/l10n_de_skr04/data/account_data.xml
+++ b/addons/l10n_de_skr04/data/account_data.xml
@@ -4,13 +4,22 @@
 
         <!-- Account Tax Group -->
         <record id="tax_group_0" model="account.tax.group">
-            <field name="name">Tax 0%</field>
+            <field name="name">USt 0%</field>
         </record>
         <record id="tax_group_7" model="account.tax.group">
-            <field name="name">Tax 7%</field>
+            <field name="name">USt 7%</field>
+        </record>
+        <record id="tax_group_55" model="account.tax.group">
+            <field name="name">USt 5,5%</field>
+        </record>
+        <record id="tax_group_107" model="account.tax.group">
+            <field name="name">USt 10,7%</field>
+        </record>
+        <record id="tax_group_x" model="account.tax.group">
+            <field name="name">USt x%</field>
         </record>
         <record id="tax_group_19" model="account.tax.group">
-            <field name="name">Tax 19%</field>
+            <field name="name">USt 19%</field>
         </record>
     </data>
 </odoo>
diff --git a/addons/l10n_de_skr04/data/account_reconcile_model_template.xml b/addons/l10n_de_skr04/data/account_reconcile_model_template.xml
new file mode 100644
index 00000000000..3a5138b9c59
--- /dev/null
+++ b/addons/l10n_de_skr04/data/account_reconcile_model_template.xml
@@ -0,0 +1,59 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <data noupdate="1">
+        <record id="reconcile_5731" model="account.reconcile.model.template">
+            <field name="name">Skonto-EK-7%</field>
+            <field name="account_id" ref="chart_skr04_5731"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_vst_7_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Skonto-EK-7%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="reconcile_5736" model="account.reconcile.model.template">
+            <field name="name">Skonto-EK-19%</field>
+            <field name="account_id" ref="chart_skr04_5736"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_vst_19_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Skonto-EK-19%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="reconcile_4731" model="account.reconcile.model.template">
+            <field name="name">Skonto-VK-7%</field>
+            <field name="account_id" ref="chart_skr04_4731"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_ust_7_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Skonto-VK-7%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="reconcile_4736" model="account.reconcile.model.template">
+            <field name="name">Skonto-VK-19%</field>
+            <field name="account_id" ref="chart_skr04_4736"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_ust_19_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Skonto-VK-19%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="reconcile_6931" model="account.reconcile.model.template">
+            <field name="name">Forderungsverlust-7%</field>
+            <field name="account_id" ref="chart_skr04_6931"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_ust_7_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Forderungsverlust-7%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="reconcile_6936" model="account.reconcile.model.template">
+            <field name="name">Forderungsverlust-19%</field>
+            <field name="account_id" ref="chart_skr04_6936"/>
+            <field name="amount_type">percentage</field>
+            <field name="tax_id" ref="tax_ust_19_taxinclusive_skr04"/>
+            <field name="amount">100</field>
+            <field name="label">Forderungsverlust-19%</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+    </data>
+</odoo>
\ No newline at end of file
diff --git a/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml b/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
index ca024f9195a..83668698edf 100644
--- a/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
+++ b/addons/l10n_de_skr04/data/account_tax_fiscal_position_data.xml
@@ -1,213 +1,527 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-        <!-- ust Codes -->
-        <!-- Purchases + Input ust -->
 
         <record id="tax_eu_19_purchase_ust_skr04" model="account.tax.template">
+            <field name="sequence">97</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% Umsatzsteuer aus innergem. Erwerb skr04</field>
-            <field name="description">19% USt</field>
+            <field name="name">19% Umsatzsteuer aus innergem. Erwerb</field>
+            <field name="description">19% USt innerg. Erw.</field>
             <field name="amount_type">percent</field>
             <field name="amount">-19</field>
-            <field name="refund_account_id" ref="account_3804"/>
-            <field name="account_id" ref="account_3804"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_3804"/>
+            <field name="account_id" ref="chart_skr04_3804"/>
             <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_89')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_vst_skr04" model="account.tax.template">
+            <field name="sequence">97</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% Vorsteuer aus innergem. Erwerb skr04</field>
-            <field name="description">19% VSt</field>
+            <field name="name">19% Vorsteuer aus innergem. Erwerb</field>
+            <field name="description">19% VSt innerg. Erw.</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="account_1404"/>
-            <field name="account_id" ref="account_1404"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1404"/>
+            <field name="account_id" ref="chart_skr04_1404"/>
             <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_61')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Innergem. Erwerb 19%USt/19%VSt skr04</field>
+            <field name="name">Innergem. Erwerb 19%USt/19%VSt</field>
             <field name="description">innergem. Erwerb 19%</field>
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_89')])]"/>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_skr04'), ref('tax_eu_19_purchase_vst_skr04')])]"/>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_89')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_ust_skr04" model="account.tax.template">
+            <field name="sequence">98</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Umsatzsteuer aus innergem. Erwerb skr04</field>
+            <field name="name">7% Umsatzsteuer aus innergem. Erwerb</field>
             <field name="description">7% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">-7</field>
-            <field name="refund_account_id" ref="account_3802"/>
-            <field name="account_id" ref="account_3802"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_3802"/>
+            <field name="account_id" ref="chart_skr04_3802"/>
             <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_93')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_vst_skr04" model="account.tax.template">
+            <field name="sequence">98</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Vorsteuer aus innergem. Erwerb skr04</field>
+            <field name="name">7% Vorsteuer aus innergem. Erwerb</field>
             <field name="description">7% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="account_1402"/>
-            <field name="account_id" ref="account_1402"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_61')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1402"/>
+            <field name="account_id" ref="chart_skr04_1402"/>
             <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_61')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_7_purchase_skr04" model="account.tax.template">
+            <field name="sequence">25</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Innergem. Erwerb 7%USt/7%VSt skr04</field>
+            <field name="name">Innergem. Erwerb 7%USt/7%VSt</field>
             <field name="description">innergem. Erwerb 7%</field>
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="type_tax_use">purchase</field>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_93')])]"/>
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_7_purchase_ust_skr04'), ref('tax_eu_7_purchase_vst_skr04')])]"/>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_93')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+
+        <record id="tax_eu_car_purchase_ust_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt. aus innergem. Erwerb Neufahrzeug</field>
+            <field name="description">19% USt EU Fahrzeug</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3802"/>
+            <field name="account_id" ref="chart_skr04_3802"/>
+            <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_94')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_car_purchase_vst_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt. aus innergem. Erwerb Neufahrzeug</field>
+            <field name="description">19% VSt EU Fahrzeug</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1402"/>
+            <field name="account_id" ref="chart_skr04_1402"/>
+            <field name="type_tax_use">none</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_59')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_car_purchase_skr04" model="account.tax.template">
+            <field name="sequence">23</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Innergem. Erwerb Neufahrzeug 19%USt/19%VSt</field>
+            <field name="description">innergem. Erwerb Neufahrzeug 19%</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_car_purchase_ust_skr04'), ref('tax_eu_car_purchase_vst_skr04')])]"/>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_94')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_sale_skr04" model="account.tax.template">
+            <field name="sequence">21</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Steuerfreie innergem. Lieferung (§4 Abs. 1b UStG)  skr04</field>
+            <field name="name">Steuerfreie innergem. Lieferung (§4 Abs. 1b UStG) </field>
             <field name="description">steuerfreie innergem. Lieferung</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="account_3800"/>
-            <field name="account_id" ref="account_3800"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_41'), ref('l10n_de.tag_de_intracom_community_delivery')])]"/>
             <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_41'), ref('l10n_de.tag_de_intracom_community_delivery')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_export_skr04" model="account.tax.template">
+            <field name="sequence">22</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Steuerfreie Ausfuhr (§4 Nr. 1a UStG) skr04</field>
+            <field name="name">Steuerfreie Ausfuhr (§4 Nr. 1a UStG)</field>
             <field name="description">steuerfreie Ausfuhr</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="account_3800"/>
-            <field name="account_id" ref="account_3800"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_43')])]"/>
             <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_43')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_free_skr04_mit_vst" model="account.tax.template">
+            <field name="sequence">23</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerfreier Umsatz mit Vorsteuerabzug (§ 4 Nr. 2-7)</field>
+            <field name="description">Steuerfr. Umsatz(§ 4 Nr. 2-7)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_43')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_free_skr04_ohne_vst" model="account.tax.template">
+            <field name="sequence">24</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerfreier Umsatz ohne Vorsteuerabzug (§ 4 Nr. 8-28)</field>
+            <field name="description">Steuerfr. Umsatz(§ 4 Nr. 8-28)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_48')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_import_19_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% Einfuhrumsatzsteuer skr04</field>
+            <field name="name">19% Einfuhrumsatzsteuer</field>
             <field name="description">19% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="account_1433"/>
-            <field name="account_id" ref="account_1433"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1433"/>
+            <field name="account_id" ref="chart_skr04_1433"/>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_62')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_import_7_skr04" model="account.tax.template">
+            <field name="sequence">21</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Einfuhrumsatzsteuer skr04</field>
+            <field name="name">7% Einfuhrumsatzsteuer</field>
             <field name="description">7% EUSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="account_1433"/>
-            <field name="account_id" ref="account_1433"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_62')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1433"/>
+            <field name="account_id" ref="chart_skr04_1433"/>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_62')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
         </record>
+        <record id="tax_eu_purchase_tax_free_skr04" model="account.tax.template">
+            <field name="sequence">22</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerfr. innergem. Erwerb (§§ 4b und 25c UStG)</field>
+            <field name="description">Steuerfr. innergem. Erwerb (§§ 4b und 25c UStG)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_91')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
         <record id="tax_not_taxable_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">nicht steuerbar skr04</field>
-            <field name="description">nicht steuerbar</field>
+            <field name="name">nicht steuerbare Umsätze</field>
+            <field name="description">nicht steuerbare Umsätze</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
-            <field name="refund_account_id" ref="account_3800"/>
-            <field name="account_id" ref="account_3800"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_45')])]"/>
             <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_ust_19_skr04" model="account.tax.template">
+            <field name="sequence">10</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% Umsatzsteuer skr04</field>
+            <field name="name">19% Umsatzsteuer</field>
             <field name="description">19% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="account_3806"/>
-            <field name="account_id" ref="account_3806"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_3806"/>
+            <field name="account_id" ref="chart_skr04_3806"/>
             <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_81')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_ust_7_skr04" model="account.tax.template">
+            <field name="sequence">15</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Umsatzsteuer skr04</field>
+            <field name="name">7% Umsatzsteuer</field>
             <field name="description">7% USt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="account_3801"/>
-            <field name="account_id" ref="account_3801"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_3801"/>
+            <field name="account_id" ref="chart_skr04_3801"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_86')])]"/>
+            <field name="tax_group_id" ref="tax_group_7"/>
+        </record>
+        <record id="tax_ust_no_ustpflicht_skr04" model="account.tax.template">
+            <field name="sequence">16</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% USt (Pflichtbefreit z.B. als Kleinunt. oder bei med. Leistg.)</field>
+            <field name="description">0% USt (Pflichtbefreit)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_taxinclusive_skr04" model="account.tax.template">
+            <field name="sequence">17</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% Umsatzsteuer (inkludiert in Preis)</field>
+            <field name="description">19% USt (inkludiert in Preis)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_3806"/>
+            <field name="account_id" ref="chart_skr04_3806"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_81')])]"/>
+            <field name="tax_group_id" ref="tax_group_19"/>
+            <field name="price_include" eval="True"/>
+        </record>
+        <record id="tax_ust_7_taxinclusive_skr04" model="account.tax.template">
+            <field name="sequence">18</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% Umsatzsteuer (inkludiert in Preis)</field>
+            <field name="description">7% USt (inkludiert in Preis)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_3801"/>
+            <field name="account_id" ref="chart_skr04_3801"/>
             <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_86')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
+            <field name="price_include" eval="True"/>
+        </record>
+        <record id="tax_ust_55_farmer_skr04" model="account.tax.template">
+            <field name="sequence">26</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">5,5 % Umsatzsteuer Land-/Forstwirtschaft</field>
+            <field name="description">5,5% USt Land-/Forstwirtschaft</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">5.5</field>
+            <field name="refund_account_id" ref="chart_skr04_3800"/>
+            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_77')])]"/>
+            <field name="tax_group_id" ref="tax_group_55"/>
+        </record>
+        <record id="tax_ust_107_farmer_skr04" model="account.tax.template">
+            <field name="sequence">27</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">10,7 % Umsatzsteuer Land-/Forstwirtschaft</field>
+            <field name="description">10,7% USt Land-/Forstwirtschaft</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">10.7</field>
+            <field name="refund_account_id" ref="chart_skr04_3800"/>
+            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_77')])]"/>
+            <field name="tax_group_id" ref="tax_group_107"/>
+        </record>
+        <record id="tax_ust_19_farmer_skr04" model="account.tax.template">
+            <field name="sequence">28</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% Umsatzsteuer Land-/Forstwirtschaft (Alkohol u.a.)</field>
+            <field name="description">19% USt Land-/Forstwirtschaft (Alkohol u.a.)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_3806"/>
+            <field name="account_id" ref="chart_skr04_3806"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_76')])]"/>
+            <field name="tax_group_id" ref="tax_group_19"/>
+        </record>
+        <record id="tax_ust_x_skr04" model="account.tax.template">
+            <field name="sequence">21</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">x% Umsatzsteuer (zu anderen Steuersätzen)</field>
+            <field name="description">x% USt (zu anderen Steuersätzen)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="refund_account_id" ref="chart_skr04_3800"/>
+            <field name="account_id" ref="chart_skr04_3800"/>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_35')])]"/>
+            <field name="tax_group_id" ref="tax_group_x"/>
         </record>
         <record id="tax_vst_19_skr04" model="account.tax.template">
+            <field name="sequence">10</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% Vorsteuer skr04</field>
+            <field name="name">19% Vorsteuer</field>
             <field name="description">19% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="account_1406"/>
-            <field name="account_id" ref="account_1406"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1406"/>
+            <field name="account_id" ref="chart_skr04_1406"/>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
             <field name="tax_group_id" ref="tax_group_19"/>
         </record>
         <record id="tax_vst_7_skr04" model="account.tax.template">
+            <field name="sequence">15</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Vorsteuer skr04</field>
+            <field name="name">7% Vorsteuer</field>
             <field name="description">7% VSt</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="account_1401"/>
-            <field name="account_id" ref="account_1401"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1401"/>
+            <field name="account_id" ref="chart_skr04_1401"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
+            <field name="tax_group_id" ref="tax_group_7"/>            
+        </record>
+        <record id="tax_vst_no_ustpflicht_skr04" model="account.tax.template">
+            <field name="sequence">16</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% VSt (Pflichtbefreit z.B. als Kleinunt. oder bei med. Leistg.)</field>
+            <field name="description">0% VSt (Pflichtbefreit)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">purchase</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_19_taxinclusive_skr04" model="account.tax.template">
+            <field name="sequence">16</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% Vorsteuer (inkludiert in Preis)</field>
+            <field name="description">19% VSt (inkludiert in Preis)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1406"/>
+            <field name="account_id" ref="chart_skr04_1406"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
+            <field name="tax_group_id" ref="tax_group_19"/>
+            <field name="price_include" eval="True"/>
+        </record>
+        <record id="tax_vst_7_taxinclusive_skr04" model="account.tax.template">
+            <field name="sequence">17</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% Vorsteuer (inkludiert in Preis)</field>
+            <field name="description">7% VSt (inkludiert in Preis)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_1401"/>
+            <field name="account_id" ref="chart_skr04_1401"/>
             <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
             <field name="tax_group_id" ref="tax_group_7"/>
+            <field name="price_include" eval="True"/>            
+        </record>
+        <record id="tax_vst_55_farmer_skr04" model="account.tax.template">
+            <field name="sequence">26</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">5,5% Vorsteuer Land-/Forstwirtschaft</field>
+            <field name="description">5,5% VSt Land-/Forstwirtschaft</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">5.5</field>
+            <field name="refund_account_id" ref="chart_skr04_1400"/>
+            <field name="account_id" ref="chart_skr04_1400"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
+            <field name="tax_group_id" ref="tax_group_55"/>            
+        </record>
+        <record id="tax_vst_107_farmer_skr04" model="account.tax.template">
+            <field name="sequence">27</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">10,7% Vorsteuer Land-/Forstwirtschaft</field>
+            <field name="description">10,7% VSt Land-/Forstwirtschaft</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">10.7</field>
+            <field name="refund_account_id" ref="chart_skr04_1400"/>
+            <field name="account_id" ref="chart_skr04_1400"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_66')])]"/>
+            <field name="tax_group_id" ref="tax_group_107"/>            
         </record>
         <record id="tax_ust_19_eu_skr04" model="account.tax.template">
+            <field name="sequence">21</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19 % Umsatzsteuer EU Lieferung skr04</field>
+            <field name="name">19 % Umsatzsteuer EU Lieferung</field>
             <field name="description">19% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="refund_account_id" ref="account_3808"/>
-            <field name="account_id" ref="account_3808"/>
+            <field name="refund_account_id" ref="chart_skr04_3808"/>
+            <field name="account_id" ref="chart_skr04_3808"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_81'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
-            <field name="tax_group_id" ref="tax_group_19"/>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_81'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_ust_eu_skr04" model="account.tax.template">
+            <field name="sequence">22</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">7% Umsatzsteuer EU Lieferung skr04</field>
+            <field name="name">7% Umsatzsteuer EU Lieferung</field>
             <field name="description">7% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">7</field>
-            <field name="refund_account_id" ref="account_3807"/>
-            <field name="account_id" ref="account_3807"/>
+            <field name="refund_account_id" ref="chart_skr04_3807"/>
+            <field name="account_id" ref="chart_skr04_3807"/>
             <field name="type_tax_use">sale</field>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_86'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
-            <field name="tax_group_id" ref="tax_group_7"/>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_86'), ref('l10n_de.tag_de_intracom_community_supplies')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_13b_ausland_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">23</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)</field>
+            <field name="description">19% USt EU gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_3837"/>
+            <field name="account_id" ref="chart_skr04_3837"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_52')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_7_13b_ausland_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">24</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% USt gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)</field>
+            <field name="description">7% USt EU gem. §13b UStG - ohne VSt. - (ausländ. Werklieferungen u.ä.)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_3835"/>
+            <field name="account_id" ref="chart_skr04_3835"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_52')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_13b_eu_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">25</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)</field>
+            <field name="description">19% USt EU gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_3837"/>
+            <field name="account_id" ref="chart_skr04_3837"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_46')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_7_13b_eu_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">26</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% USt gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)</field>
+            <field name="description">7% USt EU gem. §13b UStG - ohne VSt. - (sonst. Leistungen EU)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_3835"/>
+            <field name="account_id" ref="chart_skr04_3835"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_46')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_13b_bau_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">27</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)</field>
+            <field name="description">19% USt EU gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_3837"/>
+            <field name="account_id" ref="chart_skr04_3837"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_84')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_7_13b_bau_ohne_vst_skr04" model="account.tax.template">
+            <field name="sequence">28</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% USt gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)</field>
+            <field name="description">7% USt EU gem. §13b UStG - ohne VSt. - (empf. Bauleistungen)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_3835"/>
+            <field name="account_id" ref="chart_skr04_3835"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_84')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_free_eu_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">0% Steuerfreie Leistung EU skr04</field>
+            <field name="name">0% Steuerfreie Leistung EU</field>
             <field name="description">0% USt EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
@@ -216,8 +530,9 @@
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_free_third_country_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">0% Steuerfreie Leistung Drittland skr04</field>
+            <field name="name">0% Steuerfreie Leistung Drittland</field>
             <field name="description">0% USt Drittland</field>
             <field name="amount_type">percent</field>
             <field name="amount">0</field>
@@ -225,27 +540,78 @@
             <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_45')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
+        <record id="tax_free_newcar_skr04" model="account.tax.template">
+            <field name="sequence">30</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Steuerfreie Neufahrzeuglieferung EU</field>
+            <field name="description">0% USt Neufahrzeug EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_44')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_3eck_first_skr04" model="account.tax.template">
+            <field name="sequence">40</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Umsatzsteuer Dreiecksgeschäft erster Abnehmer</field>
+            <field name="description">0% USt Dreiecksgeschäft erster Abnehmer</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_42')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_free_bau_skr04" model="account.tax.template">
+            <field name="sequence">50</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Umsatzsteuer Bauleistung (Erbringer §13b)</field>
+            <field name="description">0% Umsatzsteuer Bauleistung (Erbringer §13b)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_60')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_free_mobil_skr04" model="account.tax.template">
+            <field name="sequence">50</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">0% Umsatzsteuer Lieferung von Mobilfunkgeräten u.a. (§13b)</field>
+            <field name="description">0% USt Lieferung von Mobilfunkgeräten u.a. (§13b)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">0</field>
+            <field name="type_tax_use">sale</field>
+            <field name="tag_ids" eval="[(6,0,[ref('l10n_de.tag_de_68')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
         <record id="tax_eu_19_purchase_ust_goods_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
             <field name="name">19% USt Steuerpflichtige Sonstige Leistungen EU</field>
             <field name="description">19% USt Steurp. EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3818"/>
+            <field name="account_id" ref="chart_skr04_3818"/>
             <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_47')])]"/>
             <field name="type_tax_use">none</field>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_vst_goods_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
             <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen EU</field>
             <field name="description">19% VSt Steuerp. EU</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1407"/>
+            <field name="account_id" ref="chart_skr04_1407"/>
             <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
             <field name="type_tax_use">none</field>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
         <record id="tax_eu_19_purchase_goods_skr04" model="account.tax.template">
+            <field name="sequence">20</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
             <field name="name">Steuerpflichtige sonstige Leistungen EU 19%USt/19%VSt</field>
             <field name="description">Leistungen EU 19%Ust/19%VSt</field>
@@ -256,182 +622,1130 @@
             <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_goods_skr04'), ref('tax_eu_19_purchase_vst_goods_skr04')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
+        <record id="tax_eu_7_purchase_ust_goods_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% USt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">7% USt Steurpfl. sonst. Lstg. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-7</field>
+            <field name="refund_account_id" ref="chart_skr04_3818"/>
+            <field name="account_id" ref="chart_skr04_3818"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_47')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_7_purchase_vst_goods_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% VSt Steuerpflichtige Sonstige Leistungen EU</field>
+            <field name="description">7% VSt Steuerp. EU</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_1407"/>
+            <field name="account_id" ref="chart_skr04_1407"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_eu_7_purchase_goods_skr04" model="account.tax.template">
+            <field name="sequence">21</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuerpflichtige sonstige Leistungen EU 7%USt/7%VSt</field>
+            <field name="description">Steuerpfl. sonst. Leistg. EU 7%Ust/7%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_46')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_7_purchase_ust_goods_skr04'), ref('tax_eu_7_purchase_vst_goods_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">101</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="description">19% USt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3837"/>
+            <field name="account_id" ref="chart_skr04_3837"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_85')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_19_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">101</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="description">19% VSt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1407"/>
+            <field name="account_id" ref="chart_skr04_1407"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_vst_19_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">22</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuer gem. §13b UStG 19%USt/19%VSt (Bauleistung Empfänger)</field>
+            <field name="description">Steuer gem. §13b UStG 19%USt/19%VSt (Bauleistung Empfänger)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_84')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_19_purchase_13b_bau_skr04'), ref('tax_vst_19_purchase_13b_bau_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_7_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">102</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% USt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="description">7% USt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-7</field>
+            <field name="refund_account_id" ref="chart_skr04_3835"/>
+            <field name="account_id" ref="chart_skr04_3835"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_85')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_7_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">102</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% VSt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="description">7% VSt gem. §13b UStG (Bauleistung Empfänger)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_1408"/>
+            <field name="account_id" ref="chart_skr04_1408"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_vst_7_purchase_13b_bau_skr04" model="account.tax.template">
+            <field name="sequence">23</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuer gem. §13b UStG 7%USt/7%VSt (Bauleistung Empfänger)</field>
+            <field name="description">Steuer gem. §13b UStG 7%USt/7%VSt (Bauleistung Empfänger)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_84')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_7_purchase_13b_bau_skr04'), ref('tax_vst_7_purchase_13b_bau_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_purchase_13b_mobil_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. §13b (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="description">19% USt gem. §13b (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3837"/>
+            <field name="account_id" ref="chart_skr04_3837"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_79')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_19_purchase_13b_mobil_skr04" model="account.tax.template">
+            <field name="sequence">99</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt gem. §13b UStG (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="description">19% VSt gem. §13b (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1407"/>
+            <field name="account_id" ref="chart_skr04_1407"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_ust_19_purchase_13b_mobil_skr04" model="account.tax.template">
+            <field name="sequence">24</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuer gem. §13b 19%USt/19%VSt (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="description">Steuer gem. §13b 19%Ust/19%VSt (Empfang von Mobilfunkgeräten u.a.)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_78')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_19_purchase_13b_mobil_skr04'), ref('tax_vst_19_purchase_13b_mobil_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_purchase_3eck_last_skr04" model="account.tax.template">
+            <field name="sequence">103</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt Dreiecksgeschäft Erwerb letzter Abnehmer</field>
+            <field name="description">19% USt Dreiecksgeschäft Erwerb letzter Abnehmer</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3851"/>
+            <field name="account_id" ref="chart_skr04_3851"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_19_purchase_3eck_last_skr04" model="account.tax.template">
+            <field name="sequence">103</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% VSt Dreiecksgeschäft Erwerb letzter Abnehmer</field>
+            <field name="description">19% VSt Dreiecksgeschäft Erwerb letzter Abnehmer</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1406"/>
+            <field name="account_id" ref="chart_skr04_1406"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_ust_19_purchase_3eck_last_skr04" model="account.tax.template">
+            <field name="sequence">25</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Dreiecksgeschäft Erwerb letzter Abnehmer 19%USt/19%VSt</field>
+            <field name="description">Dreiecksgeschäft Erwerb letzter Abnehmer 19%Ust/19%VSt</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_19_purchase_3eck_last_skr04'), ref('tax_vst_19_purchase_3eck_last_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
 
-        <record id="tax_eu_19_purchase_ust_dritland_skr04" model="account.tax.template">
+        <record id="tax_ust_19_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">105</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% USt Steuerpflichtige Sonstige Leistungen Drittland</field>
-            <field name="description">19% USt Steurp. Drittland</field>
+            <field name="name">19% USt gem. §13b UStG (ausländ. Werklieferungen u.ä.)</field>
+            <field name="description">19% Ust gem. §13b UStG (ausländ. Werklieferungen u.ä.)</field>
             <field name="amount_type">percent</field>
             <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3851"/>
+            <field name="account_id" ref="chart_skr04_3851"/>
             <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_53')])]"/>
             <field name="type_tax_use">none</field>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record id="tax_eu_19_purchase_vst_dritland_skr04" model="account.tax.template">
+        <record id="tax_vst_19_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">105</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">19% VSt Steuerpflichtige Sonstige Leistungen Drittland</field>
-            <field name="description">19% VSt Steuerp. Drittland</field>
+            <field name="name">19% VSt gem. §13b UStG (ausländ. Werklieferungen u.ä.)</field>
+            <field name="description">19% VSt ausländ. gem. §13b UStG (ausländ. Werklieferungen u.ä.)</field>
             <field name="amount_type">percent</field>
             <field name="amount">19</field>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_67')])]"/>
+            <field name="refund_account_id" ref="chart_skr04_1406"/>
+            <field name="account_id" ref="chart_skr04_1406"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
             <field name="type_tax_use">none</field>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record id="tax_eu_19_purchase_dritland_skr04" model="account.tax.template">
+        <record id="tax_vst_ust_19_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">25</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Steuerpflichtige sonstige Leistungen Drittland 19%USt/19%VSt</field>
-            <field name="description">Leistungen Drittland 19%Ust/19%VSt</field>
+            <field name="name">Steuer gem. §13b 19%USt/19%VSt (ausländ. Werklieferungen u.ä.) </field>
+            <field name="description">Steuer gem. §13b 19%USt/19%VSt (ausländ. Werklieferungen u.ä.)</field>
             <field name="amount_type">group</field>
             <field name="amount">0</field>
             <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_52')])]"/>
             <field name="type_tax_use">purchase</field>
-            <field name="children_tax_ids" eval="[(6,0,[ref('tax_eu_19_purchase_ust_dritland_skr04'), ref('tax_eu_19_purchase_vst_dritland_skr04')])]"/>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_19_purchase_13b_werk_ausland_skr04'), ref('tax_vst_19_purchase_13b_werk_ausland_skr04')])]"/>
             <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-
-
-        <record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_purchase_skr04">
+        <record id="tax_ust_7_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">106</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Lieferant EU (ohne Ust-ID) skr04</field>
+            <field name="name">7% USt gem. §13b UStG (ausländ. Werklieferungen u.ä.) </field>
+            <field name="description">7% Ust gem. §13b UStG (ausländ. Werklieferungen u.ä.) </field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-7</field>
+            <field name="refund_account_id" ref="chart_skr04_3851"/>
+            <field name="account_id" ref="chart_skr04_3851"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_53')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_vst_7_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">106</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">7% VSt gem. §13b UStG (ausländ. Werklieferungen u.ä.) </field>
+            <field name="description">7% VSt gem. §13b UStG (ausländ. Werklieferungen u.ä.) </field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_1401"/>
+            <field name="account_id" ref="chart_skr04_1401"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record model="account.fiscal.position.template" id="fiscal_position_non_eu_purchase_skr04">
+        <record id="tax_vst_ust_7_purchase_13b_werk_ausland_skr04" model="account.tax.template">
+            <field name="sequence">26</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Lieferant Ausland skr04</field>
+            <field name="name">Steuer gem. §13b 7%USt/7%VSt (ausländ. Werklieferungen u.ä.)</field>
+            <field name="description">Steuer gem. §13b 7%USt/7%VSt (ausländ. Werklieferungen u.ä.)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_52')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_7_purchase_13b_werk_ausland_skr04'), ref('tax_vst_7_purchase_13b_werk_ausland_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="tax_ust_19_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">107</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">19% USt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="description">19% USt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-19</field>
+            <field name="refund_account_id" ref="chart_skr04_3851"/>
+            <field name="account_id" ref="chart_skr04_3851"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_sale_skr04">
+        <record id="tax_vst_19_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">107</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Kunde EU Unternehmen (mit USt-ID) skr04</field>
+            <field name="name">19% VSt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="description">19% VSt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">19</field>
+            <field name="refund_account_id" ref="chart_skr04_1431"/>
+            <field name="account_id" ref="chart_skr04_1431"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record model="account.fiscal.position.template" id="fiscal_position_non_eu_sale_skr04">
+        <record id="tax_vst_ust_19_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">27</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Kunde Ausland skr04</field>
+            <field name="name">Steuer gem. §13a Abs. 1 Nr. 6 UStG 19%USt/19%VSt (Auslagerung)</field>
+            <field name="description">Steuer gem. §13a Abs. 1 Nr. 6 UStG 19%USt/19%VSt (Auslagerung)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_19_purchase_13a_auslagerung_skr04'), ref('tax_vst_19_purchase_13a_auslagerung_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_purchase_skr04">
+        <record id="tax_ust_7_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">108</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Lieferant EU Unternehmen (mit USt-ID) skr04</field>
+            <field name="name">7% USt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="description">7% USt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">-7</field>
+            <field name="refund_account_id" ref="chart_skr04_3851"/>
+            <field name="account_id" ref="chart_skr04_3851"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_sale_skr04">
+        <record id="tax_vst_7_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">108</field>
             <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-            <field name="name">Kunde EU (ohne USt-ID) skr04</field>
+            <field name="name">7% VSt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="description">7% VSt gem. § 13a Abs. 1 Nr. 6 UStG (Auslagerung)</field>
+            <field name="amount_type">percent</field>
+            <field name="amount">7</field>
+            <field name="refund_account_id" ref="chart_skr04_1431"/>
+            <field name="account_id" ref="chart_skr04_1431"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_66')])]"/>
+            <field name="type_tax_use">none</field>
+            <field name="tax_group_id" ref="tax_group_0"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_vat_id_sale_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
+        <record id="tax_vst_ust_7_purchase_13a_auslagerung_skr04" model="account.tax.template">
+            <field name="sequence">28</field>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Steuer gem. §13a Abs. 1 Nr. 6 UStG 7%USt/7%VSt (Auslagerung)</field>
+            <field name="description">Steuer gem. §13a Abs. 1 Nr. 6 UStG 7%USt/7VSt (Auslagerung)</field>
+            <field name="amount_type">group</field>
+            <field name="amount">0</field>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_69')])]"/>
+            <field name="type_tax_use">purchase</field>
+            <field name="children_tax_ids" eval="[(6,0,[ref('tax_ust_7_purchase_13a_auslagerung_skr04'), ref('tax_vst_7_purchase_13a_auslagerung_skr04')])]"/>
+            <field name="tax_group_id" ref="tax_group_0"/>
+        </record>
+        <record id="fiscal_position_non_eu_partner_service_skr04" model="account.fiscal.position.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Dienstleister Ausland</field>
+        </record>
+        <record id="fiscal_position_non_eu_partner_skr04" model="account.fiscal.position.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Geschäftspartner Ausland</field>
+        </record>
+        <record id="fiscal_position_eu_vat_id_partner_skr04" model="account.fiscal.position.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Geschäftspartner EU (mit USt-ID)</field>
+        </record>
+        <record id="fiscal_position_eu_vat_id_partner_service_skr04" model="account.fiscal.position.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Dienstleister EU (mit USt-ID)</field>
+        </record>
+        <record id="fiscal_position_eu_no_id_partner_skr04" model="account.fiscal.position.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+            <field name="name">Geschäftspartner EU (ohne USt-ID)</field>
+        </record>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_sale_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_eu_sale_skr04"/>
             <field name="tax_src_id" ref="tax_ust_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_vat_id_sale_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_sale_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_eu_sale_skr04"/>
             <field name="tax_src_id" ref="tax_ust_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_eu_19_purchase_skr04"/>
             <field name="tax_src_id" ref="tax_vst_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_purchase_services_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_service_skr04"/>
+            <field name="tax_dest_id" ref="tax_eu_19_purchase_goods_skr04"/>
+            <field name="tax_src_id" ref="tax_vst_19_skr04"/>
+        </record>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_purchase_services_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_service_skr04"/>
+            <field name="tax_dest_id" ref="tax_eu_7_purchase_goods_skr04"/>
+            <field name="tax_src_id" ref="tax_vst_7_skr04"/>
+        </record>
+        <record id="chart_skr04_fiscal_position_tax_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_eu_7_purchase_skr04"/>
             <field name="tax_src_id" ref="tax_vst_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_no_id_purchase_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_no_id_purchase_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_import_19_skr04"/>
             <field name="tax_src_id" ref="tax_vst_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_no_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_no_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_import_7_skr04"/>
             <field name="tax_src_id" ref="tax_vst_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_no_id_sale_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_no_id_sale_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_ust_19_eu_skr04"/>
             <field name="tax_src_id" ref="tax_ust_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_eu_no_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_eu_no_id_purchase_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_ust_eu_skr04"/>
             <field name="tax_src_id" ref="tax_ust_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_non_eu_sale_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_sale_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_export_skr04"/>
             <field name="tax_src_id" ref="tax_ust_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_non_eu_sale_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_sale_services_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_service_skr04"/>
+            <field name="tax_dest_id" ref="tax_free_third_country_skr04"/>
+            <field name="tax_src_id" ref="tax_ust_19_skr04"/>
+        </record>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_sale_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_export_skr04"/>
             <field name="tax_src_id" ref="tax_ust_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_non_eu_purchase_19_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_purchase_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_import_19_skr04"/>
             <field name="tax_src_id" ref="tax_vst_19_skr04"/>
         </record>
-        <record id="account_fiscal_position_tax_non_eu_purchase_7_skr04" model="account.fiscal.position.tax.template">
-            <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_purchase_services_19_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_service_skr04"/>
+            <field name="tax_dest_id" ref="tax_vst_ust_19_purchase_13b_werk_ausland_skr04"/>
+            <field name="tax_src_id" ref="tax_vst_19_skr04"/>
+        </record>
+        <record id="chart_skr04_fiscal_position_tax_non_eu_purchase_7_skr04" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
             <field name="tax_dest_id" ref="tax_import_7_skr04"/>
             <field name="tax_src_id" ref="tax_vst_7_skr04"/>
         </record>
-        <record id="account_fiscal_position_account_eu_vat_id_sale_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
-            <field name="account_src_id" ref="account_4400" />
-            <field name="account_dest_id" ref="account_4125" />
-        </record>
-        <record id="account_fiscal_position_account_eu_vat_id_sale_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
-            <field name="account_src_id" ref="account_4300" />
-            <field name="account_dest_id" ref="account_4125" />
-        </record>
-        <record id="account_fiscal_position_account_non_eu_sale_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
-            <field name="account_src_id" ref="account_4400" />
-            <field name="account_dest_id" ref="account_4120" />
-        </record>
-        <record id="account_fiscal_position_account_non_eu_sale_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
-            <field name="account_src_id" ref="account_4300" />
-            <field name="account_dest_id" ref="account_4120" />
-        </record>
-        <record id="account_fiscal_position_account_non_eu_purchase_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5400" />
-            <field name="account_dest_id" ref="account_5435" />
-        </record>
-        <record id="account_fiscal_position_account_non_eu_purchase_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5300" />
-            <field name="account_dest_id" ref="account_5430" />
-        </record>
-        <record id="account_fiscal_position_account_eu_no_id_sale_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
-            <field name="account_src_id" ref="account_4400" />
-            <field name="account_dest_id" ref="account_4315" />
-        </record>
-        <record id="account_fiscal_position_account_no_id_sale_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
-            <field name="account_src_id" ref="account_4300" />
-            <field name="account_dest_id" ref="account_4310" />
-        </record>
-        <record id="account_fiscal_position_account_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5400" />
-            <field name="account_dest_id" ref="account_5425" />
-        </record>
-        <record id="account_fiscal_position_account_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5300" />
-            <field name="account_dest_id" ref="account_5420" />
-        </record>
-        <record id="account_fiscal_position_account_eu_no_id_purchase_19_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5400" />
-            <field name="account_dest_id" ref="account_5435" />
-        </record>
-        <record id="account_fiscal_position_account_no_id_purchase_7_skr04" model="account.fiscal.position.account.template">
-            <field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
-            <field name="account_src_id" ref="account_5300" />
-            <field name="account_dest_id" ref="account_5430" />
+
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_partner_afa7a_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6931" />
+            <field name="account_dest_id" ref="chart_skr04_6932" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_partner_afa19a_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6936" />
+            <field name="account_dest_id" ref="chart_skr04_6938" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_partner_afa7b_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6281" />
+            <field name="account_dest_id" ref="chart_skr04_6280" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_partner_19b_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6286" />
+            <field name="account_dest_id" ref="chart_skr04_6280" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_no_id_partner_afa7a_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6931" />
+            <field name="account_dest_id" ref="chart_skr04_6933" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_no_id_partner_19a_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6936" />
+            <field name="account_dest_id" ref="chart_skr04_6938" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_no_id_partner_7b_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6281" />
+            <field name="account_dest_id" ref="chart_skr04_6280" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_no_id_partner_19b_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_6286" />
+            <field name="account_dest_id" ref="chart_skr04_6280" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_vat_id_sale_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4400" />
+            <field name="account_dest_id" ref="chart_skr04_4125" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_vat_id_sale_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4300" />
+            <field name="account_dest_id" ref="chart_skr04_4125" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_non_eu_sale_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4400" />
+            <field name="account_dest_id" ref="chart_skr04_4120" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_non_eu_sale_services_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_service_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4400" />
+            <field name="account_dest_id" ref="chart_skr04_4338" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_non_eu_sale_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4300" />
+            <field name="account_dest_id" ref="chart_skr04_4120" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_non_eu_purchase_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5400" />
+            <field name="account_dest_id" ref="chart_skr04_5435" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_non_eu_purchase_services_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_service_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5400" />
+            <field name="account_dest_id" ref="chart_skr04_5925" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_non_eu_purchase_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_non_eu_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5300" />
+            <field name="account_dest_id" ref="chart_skr04_5430" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_no_id_sale_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4400" />
+            <field name="account_dest_id" ref="chart_skr04_4315" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_no_id_sale_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_4300" />
+            <field name="account_dest_id" ref="chart_skr04_4310" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5400" />
+            <field name="account_dest_id" ref="chart_skr04_5425" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_purchase_service_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_service_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5400" />
+            <field name="account_dest_id" ref="chart_skr04_5923" />
+        </record>
+        <record id="chart_skr04_fiscal_position_acc_eu_vat_id_purchase_service_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_service_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5300" />
+            <field name="account_dest_id" ref="chart_skr04_5913" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_vat_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5300" />
+            <field name="account_dest_id" ref="chart_skr04_5420" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_eu_no_id_purchase_19_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5400" />
+            <field name="account_dest_id" ref="chart_skr04_5435" />
+        </record>
+        <record id="chart_skr04_fiscal_position_account_no_id_purchase_7_skr04" model="account.fiscal.position.account.template">
+            <field name="position_id" ref="fiscal_position_eu_no_id_partner_skr04"/>
+            <field name="account_src_id" ref="chart_skr04_5300" />
+            <field name="account_dest_id" ref="chart_skr04_5430" />
+        </record>
+        <record id="chart_skr04_4100" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4110" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4120" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_export_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4125" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_sale_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_4135" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_newcar_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_4139" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4140" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4150" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_mit_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4160" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4165" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_4185" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4186" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4200" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4300" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4310" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_ust_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4315" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4336" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_not_taxable_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4337" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_ust_goods_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4338" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_third_country_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4339" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4400" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4510" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4520" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4566" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4569" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4570" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4574" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4575" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4576" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4579" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4605" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4610" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4616" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4620" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4630" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4639" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4640" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4645" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4646" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4650" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4659" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4660" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4670" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4679" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4680" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4686" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4689" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4690" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_not_taxable_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4705" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_export_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4710" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4720" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4724" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_sale_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4725" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_ust_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4726" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4731" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4736" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4741" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_ust_goods_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4742" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_not_taxable_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4746" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_ust_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4748" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4750" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4760" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_4780" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4790" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_4836" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4841" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4842" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_mit_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4844" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_third_country_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4845" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4848" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4852" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4861" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4862" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4941" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4945" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4947" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4948" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5110" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5130" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5160" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5162" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5189" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_19_purchase_3eck_last_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5191" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5192" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5300" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5400" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5420" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5425" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5430" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5435" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5440" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_car_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5553" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_19_purchase_3eck_last_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5710" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5714" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5715" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5717" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5718" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
         </record>
+        <record id="chart_skr04_5720" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5724" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5725" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5731" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5734" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5736" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5738" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5741" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5743" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5750" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5754" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5755" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5760" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5780" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5784" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5785" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5788" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_107_farmer_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5790" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5792" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_19_purchase_3eck_last_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5794" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_55_farmer_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5796" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_107_farmer_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5798" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_55_farmer_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5906" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5908" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5910" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_vst_7_purchase_13b_bau_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5913" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_goods_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5915" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_7_purchase_13b_werk_ausland_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5920" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_vst_19_purchase_13b_bau_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5923" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_19_purchase_goods_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5925" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_19_purchase_13b_werk_ausland_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
+        <record id="chart_skr04_5951" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_vst_ust_19_purchase_13b_werk_ausland_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5985" model="account.account.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6078" model="account.account.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6281" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6286" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6884" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_export_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6885" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6888" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6892" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_free_skr04_ohne_vst')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>   
+        <record id="chart_skr04_6931" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_7_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6932" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_sale_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6933" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_eu_7_purchase_ust_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6936" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6938" model="account.account.template">
+            <field name="tax_ids" eval="[(6, 0, [ref('tax_ust_19_eu_skr04')])]"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>       
 </odoo>
diff --git a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
index d3c7b19a7a9..b1819498f82 100644
--- a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
+++ b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
@@ -1,11375 +1,9565 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-<data noupdate="1">
-
-    <record id="account_1520" model="account.account.template">
-        <field name="name">Finanzwechsel</field>
-        <field name="code">1520</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-    </record>
-
-    <record id="l10n_chart_de_skr04" model="account.chart.template">
-        <field name="name">Deutscher Kontenplan SKR04</field>
-        <field name="currency_id" ref="base.EUR"/>
-        <field name="transfer_account_id" ref="account_1520"/>
-    </record>
-
-    <record id="account_1520" model="account.account.template">
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0100">
-        <field name="name">Entgeltlich erworbene Konzessionen und gewerbliche Schutzrechte</field>
-        <field name="code">0100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0110">
-        <field name="name">Konzessionen</field>
-        <field name="code">0110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0120">
-        <field name="name">Gewerbliche Schutzrechte</field>
-        <field name="code">0120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0130">
-        <field name="name">Ähnliche Rechte und Werte</field>
-        <field name="code">0130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0135">
-        <field name="name">EDV-Software</field>
-        <field name="code">0135</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0140">
-        <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
-        <field name="code">0140</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0143">
-        <field name="name">Selbst geschaffene immaterielle Vermögensgegenstände</field>
-        <field name="code">0143</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0144">
-        <field name="name">EDV-Software</field>
-        <field name="code">0144</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0145">
-        <field name="name">Lizenzen und Franchiseverträge</field>
-        <field name="code">0145</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0146">
-        <field name="name">Konzessionen und gewerbliche Schutzrechte</field>
-        <field name="code">0146</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0147">
-        <field name="name">Rezepte, Verfahren, Prototypen</field>
-        <field name="code">0147</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0148">
-        <field name="name">Immaterielle Vermögensgegenstände in Entwicklung</field>
-        <field name="code">0148</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0150">
-        <field name="name">Geschäfts- oder Firmenwert</field>
-        <field name="code">0150</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0170">
-        <field name="name">Anzahlungen auf immaterielle Vermögensgegenstände </field>
-        <field name="code">0170</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0179">
-        <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert </field>
-        <field name="code">0179</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0200">
-        <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten</field>
-        <field name="code">0200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0210">
-        <field name="name">Grundstücksgleiche Rechte ohne Bauten</field>
-        <field name="code">0210</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0215">
-        <field name="name">Unbebaute Grundstücke</field>
-        <field name="code">0215</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0220">
-        <field name="name">Grundstücksgleiche Rechte</field>
-        <field name="code">0220</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0225">
-        <field name="name">Grundstücke mit Substanzverzehr </field>
-        <field name="code">0225</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0230">
-        <field name="name">Bauten auf eigenen Grundstücken</field>
-        <field name="code">0230</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0235">
-        <field name="name">Grundstückswerte eigener bebauter Grundstücke </field>
-        <field name="code">0235</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0240">
-        <field name="name">Geschäftsbauten</field>
-        <field name="code">0240</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0250">
-        <field name="name">Fabrikbauten</field>
-        <field name="code">0250</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0260">
-        <field name="name">Andere Bauten</field>
-        <field name="code">0260</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0270">
-        <field name="name">Garagen</field>
-        <field name="code">0270</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0280">
-        <field name="name">Außenanlagen Fabrik und Geschäftsbauten</field>
-        <field name="code">0280</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0285">
-        <field name="name">Hof- und Wegebefestigungen</field>
-        <field name="code">0285</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0290">
-        <field name="name">Einrichtungen für Geschäfts- Fabrik- und andere Bauten </field>
-        <field name="code">0290</field>
-        <field name="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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0300">
-        <field name="name">Wohnbauten</field>
-        <field name="code">0300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0305">
-        <field name="name">Garagen</field>
-        <field name="code">0305</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0310">
-        <field name="name">Außenanlagen </field>
-        <field name="code">0310</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0315">
-        <field name="name">Hof- und Wegebefestigungen</field>
-        <field name="code">0315</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0320">
-        <field name="name">Einrichtungen für Wohnbauten </field>
-        <field name="code">0320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0329">
-        <field name="name">Gebäudeteil des häuslichen Arbeitszimmers</field>
-        <field name="code">0329</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0330">
-        <field name="name">Bauten auf fremden Grundstücken</field>
-        <field name="code">0330</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0340">
-        <field name="name">Geschäftsbauten </field>
-        <field name="code">0340</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0350">
-        <field name="name">Fabrikbauten </field>
-        <field name="code">0350</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0360">
-        <field name="name">Wohnbauten </field>
-        <field name="code">0360</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0370">
-        <field name="name">Andere Bauten </field>
-        <field name="code">0370</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0380">
-        <field name="name">Garagen </field>
-        <field name="code">0380</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0390">
-        <field name="name">Außenanlagen </field>
-        <field name="code">0390</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0395">
-        <field name="name">Hof- und Wegebefestigungen </field>
-        <field name="code">0395</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0398">
-        <field name="name">Einrichtung Fabrik- und Geschäftsbauten </field>
-        <field name="code">0398</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_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0400">
-        <field name="name">Technische Anlagen und Maschinen</field>
-        <field name="code">0400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0420">
-        <field name="name">Technische Anlagen</field>
-        <field name="code">0420</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0440">
-        <field name="name">Maschinen</field>
-        <field name="code">0440</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0450">
-        <field name="name">Transportanlagen und Ähnliches</field>
-        <field name="code">0450</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0460">
-        <field name="name">Maschinengebundene Werkzeuge</field>
-        <field name="code">0460</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0470">
-        <field name="name">Betriebsvorrichtungen</field>
-        <field name="code">0470</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0500">
-        <field name="name">Betriebs- und Geschäftsausstattung</field>
-        <field name="code">0500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0510">
-        <field name="name">Andere Anlagen</field>
-        <field name="code">0510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0520">
-        <field name="name">Pkw</field>
-        <field name="code">0520</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0540">
-        <field name="name">Lkw</field>
-        <field name="code">0540</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0560">
-        <field name="name">Sonstige Transportmittel</field>
-        <field name="code">0560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0620">
-        <field name="name">Werkzeuge</field>
-        <field name="code">0620</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0630">
-        <field name="name">Betriebsausstattung</field>
-        <field name="code">0630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0635">
-        <field name="name">Geschäftsausstattung</field>
-        <field name="code">0635</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0640">
-        <field name="name">Ladeneinrichtung</field>
-        <field name="code">0640</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0650">
-        <field name="name">Büroeinrichtung</field>
-        <field name="code">0650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0660">
-        <field name="name">Gerüst- und Schalungsmaterial</field>
-        <field name="code">0660</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0670">
-        <field name="name">Geringwertige Wirtschaftsgüter</field>
-        <field name="code">0670</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0675">
-        <field name="name">Geringwertige Wirtschaftsgüter Sammelposten</field>
-        <field name="code">0675</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0680">
-        <field name="name">Einbauten in fremde Grundstücke</field>
-        <field name="code">0680</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0690">
-        <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
-        <field name="code">0690</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0700">
-        <field name="name">Geleistete Anzahlungen und Anlagen im Bau </field>
-        <field name="code">0700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0705">
-        <field name="name">Anzahlungen auf Grundstücke ohne Bauten</field>
-        <field name="code">0705</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0710">
-        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
-        <field name="code">0710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0720">
-        <field name="name">Anzahlungen auf Bauten auf eigenen Grundstücken</field>
-        <field name="code">0720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0725">
-        <field name="name">Wohnbauten im Bau </field>
-        <field name="code">0725</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0735">
-        <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken</field>
-        <field name="code">0735</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0740">
-        <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
-        <field name="code">0740</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0755">
-        <field name="name">Wohnbauten im Bau </field>
-        <field name="code">0755</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0765">
-        <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundtücken</field>
-        <field name="code">0765</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0770">
-        <field name="name">Technische Anlagen und Maschinen im Bau </field>
-        <field name="code">0770</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0780">
-        <field name="name">Anzahlungen auf Technische Anlagen und Maschinen </field>
-        <field name="code">0780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0785">
-        <field name="name">Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau </field>
-        <field name="code">0785</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0795">
-        <field name="name">Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung </field>
-        <field name="code">0795</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0800">
-        <field name="name">Anteile an verbundenen Unternehmen</field>
-        <field name="code">0800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0803">
-        <field name="name">Anteile an verbundenen Unternehmen, Personengesellschaften</field>
-        <field name="code">0803</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0804">
-        <field name="name">Anteile an verbundenen Unternehmen, Kapitalgesellschaften</field>
-        <field name="code">0804</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0805">
-        <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Personengesellschaften</field>
-        <field name="code">0805</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0808">
-        <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Kapitalgesellschaften</field>
-        <field name="code">0808</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0809">
-        <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft </field>
-        <field name="code">0809</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0810">
-        <field name="name">Ausleihungen an verbundene Unternehmen</field>
-        <field name="code">0810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0813">
-        <field name="name">Ausleihungen an verbundene Unternehmen, Personengesellschaften</field>
-        <field name="code">0813</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0814">
-        <field name="name">Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</field>
-        <field name="code">0814</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0815">
-        <field name="name">Ausleihungen an verbundene Unternehmen, Einzelunternehmen</field>
-        <field name="code">0815</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0820">
-        <field name="name">Beteiligungen</field>
-        <field name="code">0820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0829">
-        <field name="name">Beteiligung einer GmbH and Co. KG an einer Komplementär-GmbH </field>
-        <field name="code">0829</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0830">
-        <field name="name">Typisch stille Beteiligungen </field>
-        <field name="code">0830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0840">
-        <field name="name">Atypisch stille Beteiligungen </field>
-        <field name="code">0840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0850">
-        <field name="name">Beteiligungen an Kapitalgesellschaften </field>
-        <field name="code">0850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0860">
-        <field name="name">Beteiligungen an Personengesellschaften </field>
-        <field name="code">0860</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0880">
-        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis</field>
-        <field name="code">0880</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0883">
-        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis, Personengesellschaften</field>
-        <field name="code">0883</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0885">
-        <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis,Kapitalgesellschaften</field>
-        <field name="code">0885</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0900">
-        <field name="name">Wertpapiere des Anlagevermögens</field>
-        <field name="code">0900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0910">
-        <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen </field>
-        <field name="code">0910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0920">
-        <field name="name">Festverzinsliche Wertpapiere </field>
-        <field name="code">0920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0930">
-        <field name="name">Sonstige Ausleihungen</field>
-        <field name="code">0930</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0940">
-        <field name="name">Darlehen</field>
-        <field name="code">0940</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0960">
-        <field name="name">Ausleihungen an Gesellschafter </field>
-        <field name="code">0960</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0961">
-        <field name="name">Ausleihungen an GmbH-Gesellschafter </field>
-        <field name="code">0961</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0962">
-        <field name="name">Ausleihungen an persönlich haftende Gesellschafter </field>
-        <field name="code">0962</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0963">
-        <field name="name">Ausleihungen an Kommanditisten</field>
-        <field name="code">0963</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0964">
-        <field name="name">Ausleihungen stille Gesellschafter</field>
-        <field name="code">0964</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0970">
-        <field name="name">Ausleihungen an nahe stehende Personen  </field>
-        <field name="code">0970</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_0980">
-        <field name="name">Genossenschaftsanteile zum langfristigen Verbleib </field>
-        <field name="code">0980</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1000">
-        <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">1000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1040">
-        <field name="name">Unfertige Erzeugnisse und Leistungen</field>
-        <field name="code">1040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1050">
-        <field name="name">Unfertige Erzeugnisse</field>
-        <field name="code">1050</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1080">
-        <field name="name">Unfertige Leistungen</field>
-        <field name="code">1080</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1090">
-        <field name="name">In Ausführung befindliche Bauaufträge</field>
-        <field name="code">1090</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1095">
-        <field name="name">In Arbeit befindliche Aufträge</field>
-        <field name="code">1095</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1100">
-        <field name="name">Fertige Erzeugnisse und Waren</field>
-        <field name="code">1100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1110">
-        <field name="name">Fertige Erzeugnisse</field>
-        <field name="code">1110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1140">
-        <field name="name">Waren</field>
-        <field name="code">1140</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1180">
-        <field name="name">Geleistete Anzahlungen auf Vorräte</field>
-        <field name="code">1180</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1181">
-        <field name="name">Geleistete Anzahlungen 7 % Vorsteuer</field>
-        <field name="code">1181</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1184">
-        <field name="name">Geleistete Anzahlungen 16 % Vorsteuer</field>
-        <field name="code">1184</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1185">
-        <field name="name">Geleistete Anzahlungen 15 % Vorsteuer</field>
-        <field name="code">1185</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1186">
-        <field name="name">Geleistete Anzahlungen 19 % Vorsteuer</field>
-        <field name="code">1186</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1190">
-        <field name="name">Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)</field>
-        <field name="code">1190</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_I_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1200">
-        <field name="name">Forderungen aus Lieferungen und Leistungen</field>
-        <field name="code">1200</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1210">
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</field>
-        <field name="code">1210</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1211">
-        <field name="name">Forderungen BEMAVINO / syscoon</field>
-        <field name="code">1211</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1215">
-        <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz</field>
-        <field name="code">1215</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1216">
-        <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz </field>
-        <field name="code">1216</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1217">
-        <field name="name">Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen</field>
-        <field name="code">1217</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1218">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gemäß §24 UStG</field>
-        <field name="code">1218</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1219">
-        <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)</field>
-        <field name="code">1219</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1220">
-        <field name="name">Forderungen nach § 11 EStG für § 4/3</field>
-        <field name="code">1220</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1221">
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent b. 1J</field>
-        <field name="code">1221</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1225">
-        <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent g. 1J</field>
-        <field name="code">1225</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1230">
-        <field name="name">Wechsel aus Lieferungen und Leistungen</field>
-        <field name="code">1230</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1231">
-        <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1231</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1232">
-        <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1232</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1235">
-        <field name="name">Wechsel aus Lieferungen und Leistungen, bundesbankfähig</field>
-        <field name="code">1235</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1240">
-        <field name="name">Zweifelhafte Forderungen </field>
-        <field name="code">1240</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1241">
-        <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1241</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1245">
-        <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1245</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1246">
-        <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1246</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1247">
-        <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1247</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1248">
-        <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1248</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1249">
-        <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1249</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1250">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter </field>
-        <field name="code">1250</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1251">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter b 1J</field>
-        <field name="code">1251</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1255">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter g. 1J</field>
-        <field name="code">1255</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1260">
-        <field name="name">Forderungen gegen verbundene Unternehmen</field>
-        <field name="code">1260</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1261">
-        <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1261</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1265">
-        <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1265</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1266">
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen </field>
-        <field name="code">1266</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1267">
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1267</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1268">
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1268</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1269">
-        <field name="name">Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig </field>
-        <field name="code">1269</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1270">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen </field>
-        <field name="code">1270</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1271">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen b. 1J</field>
-        <field name="code">1271</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1275">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen g 1J </field>
-        <field name="code">1275</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1276">
-        <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen b. 1J </field>
-        <field name="code">1276</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1277">
-        <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 1J</field>
-        <field name="code">1277</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1280">
-        <field name="name">Forderungen gegen Unternehmen mit Beteiligungsverhältnis</field>
-        <field name="code">1280</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1281">
-        <field name="name">Forderungen gegen Unternehmen,mit Beteiligungsverhältnis b. 1J</field>
-        <field name="code">1281</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1285">
-        <field name="name">Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 1J</field>
-        <field name="code">1285</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1286">
-        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis</field>
-        <field name="code">1286</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1287">
-        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis  b. 1J</field>
-        <field name="code">1287</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1288">
-        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 1J</field>
-        <field name="code">1288</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1289">
-        <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig</field>
-        <field name="code">1289</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1290">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis</field>
-        <field name="code">1290</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1291">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. b. 1J</field>
-        <field name="code">1291</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1295">
-        <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.1J</field>
-        <field name="code">1295</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1296">
-        <field name="name">WB Forderungen gg. UN. mit Beteiliggverh. b. 1J</field>
-        <field name="code">1296</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1297">
-        <field name="name">WB Forderungen gg. UN. mit Beteiligungsverh. gr.1J</field>
-        <field name="code">1297</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1298">
-        <field name="name">Ausstehende Einlagen eingefordert</field>
-        <field name="code">1298</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1299">
-        <field name="name">Nachschüsse (Forderungen, Gegenkonto 2929)</field>
-        <field name="code">1299</field>
-        <field name="reconcile" eval="True"/>
-        <field name="user_type_id" ref="account.data_account_type_receivable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1300">
-        <field name="name">Sonstige Vermögensgegenstände</field>
-        <field name="code">1300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1301">
-        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1301</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1305">
-        <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1305</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1307">
-        <field name="name">Forderungen gegen GmbH-Gesellschafter</field>
-        <field name="code">1307</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1308">
-        <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr</field>
-        <field name="code">1308</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1309">
-        <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr</field>
-        <field name="code">1309</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1310">
-        <field name="name">Forderungen gegen Geschäftsführer</field>
-        <field name="code">1310</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1311">
-        <field name="name">Forderungen gegen Geschäftsführer bis 1J</field>
-        <field name="code">1311</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1315">
-        <field name="name">Forderungen gegen Geschäftsführer größer 1J</field>
-        <field name="code">1315</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1317">
-        <field name="name">Forderungen gegen persönlich haftende Gesellschafter</field>
-        <field name="code">1317</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1318">
-        <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr</field>
-        <field name="code">1318</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1319">
-        <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 J</field>
-        <field name="code">1319</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1320">
-        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder </field>
-        <field name="code">1320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1321">
-        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder bis 1 Jahr </field>
-        <field name="code">1321</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1325">
-        <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder größer 1 Jahr </field>
-        <field name="code">1325</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1327">
-        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</field>
-        <field name="code">1327</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1328">
-        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter bis 1 Jahr</field>
-        <field name="code">1328</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1329">
-        <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 1 J</field>
-        <field name="code">1329</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1330">
-        <field name="name">Forderungen gegen sonstige Gesellschafter</field>
-        <field name="code">1330</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1331">
-        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1331</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1335">
-        <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1335</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1337">
-        <field name="name">Forderungen gegen typisch stille Gesellschafter</field>
-        <field name="code">1337</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1338">
-        <field name="name">Forderungen gegen typisch stille Gesellschafter bis 1 Jahr</field>
-        <field name="code">1338</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1339">
-        <field name="name">Forderungen gegen typisch stille Gesellschafter größer 1 Jahr</field>
-        <field name="code">1339</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1340">
-        <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung</field>
-        <field name="code">1340</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1341">
-        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung b. 1 Jahr </field>
-        <field name="code">1341</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1345">
-        <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 1 Jahr </field>
-        <field name="code">1345</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1350">
-        <field name="name">Kautionen</field>
-        <field name="code">1350</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1351">
-        <field name="name">Kautionen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1351</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1355">
-        <field name="name">Kautionen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1355</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1360">
-        <field name="name">Darlehen</field>
-        <field name="code">1360</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1361">
-        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">1361</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1365">
-        <field name="name">Darlehen - Restlaufzeit größer 1 Jahr </field>
-        <field name="code">1365</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1369">
-        <field name="name">Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz</field>
-        <field name="code">1369</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1370">
-        <field name="name">Durchlaufende Posten</field>
-        <field name="code">1370</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1374">
-        <field name="name">Fremdgeld </field>
-        <field name="code">1374</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1375">
-        <field name="name">Agenturwarenabrechnung </field>
-        <field name="code">1375</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1378">
-        <field name="name">Ansprüche aus Rückdeckungsversicherungen </field>
-        <field name="code">1378</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1380">
-        <field name="name">Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.</field>
-        <field name="code">1380</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1381">
-        <field name="name">Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.</field>
-        <field name="code">1381</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1382">
-        <field name="name">Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.</field>
-        <field name="code">1382</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1383">
-        <field name="name">Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §246 Abs. 2 HGB</field>
-        <field name="code">1383</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_E'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1390">
-        <field name="name">GmbH-Anteile zum kurzfristigen Verbleib </field>
-        <field name="code">1390</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1391">
-        <field name="name">Forderungen gegen Arbeitsgemeinschaften</field>
-        <field name="code">1391</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1393">
-        <field name="name">Genussrechte</field>
-        <field name="code">1393</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1394">
-        <field name="name">Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</field>
-        <field name="code">1394</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1395">
-        <field name="name">Genossenschafts-Anteile zum kurzfristigen Verbleib </field>
-        <field name="code">1395</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1396">
-        <field name="name">Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter</field>
-        <field name="code">1396</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1397">
-        <field name="name">Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter</field>
-        <field name="code">1397</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1398">
-        <field name="name">Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter</field>
-        <field name="code">1398</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1399">
-        <field name="name">Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter</field>
-        <field name="code">1399</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1400">
-        <field name="name">Abziehbare Vorsteuer</field>
-        <field name="code">1400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1401">
-        <field name="name">Abziehbare Vorsteuer 7 %</field>
-        <field name="code">1401</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1402">
-        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
-        <field name="code">1402</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1403">
-        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 16 %</field>
-        <field name="code">1403</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1404">
-        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19 %</field>
-        <field name="code">1404</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1405">
-        <field name="name">Abziehbare Vorsteuer 16 %</field>
-        <field name="code">1405</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1406">
-        <field name="name">Abziehbare Vorsteuer 19 %</field>
-        <field name="code">1406</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1407">
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19 %</field>
-        <field name="code">1407</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1408">
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG</field>
-        <field name="code">1408</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1409">
-        <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16 %</field>
-        <field name="code">1409</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1410">
-        <field name="name">Aufzuteilende Vorsteuer</field>
-        <field name="code">1410</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1411">
-        <field name="name">Aufzuteilende Vorsteuer 7 %</field>
-        <field name="code">1411</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1412">
-        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb</field>
-        <field name="code">1412</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1413">
-        <field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb 19 %</field>
-        <field name="code">1413</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1415">
-        <field name="name">Aufzuteilende Vorsteuer 16 %</field>
-        <field name="code">1415</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1416">
-        <field name="name">Aufzuteilende Vorsteuer 19 %</field>
-        <field name="code">1416</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1417">
-        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
-        <field name="code">1417</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1418">
-        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 % </field>
-        <field name="code">1418</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1419">
-        <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % </field>
-        <field name="code">1419</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1420">
-        <field name="name">Umsatzsteuerforderungen </field>
-        <field name="code">1420</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1421">
-        <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
-        <field name="code">1421</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1422">
-        <field name="name">Umsatzsteuerforderungen Vorjahr</field>
-        <field name="code">1422</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1425">
-        <field name="name">Umsatzsteuerforderungen früherer Jahre</field>
-        <field name="code">1425</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1427">
-        <field name="name">Forderungen aus entrichteten Verbrauchsteuern</field>
-        <field name="code">1427</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1432">
-        <field name="name">Abziehbare Vorsteuer aus EG-Erwerb von Neufahrzeugen</field>
-        <field name="code">1432</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1433">
-        <field name="name">Entstandene Einfuhrumsatzsteuer</field>
-        <field name="code">1433</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1434">
-        <field name="name">Vorsteuer in Folgeperiode/im Folgejahr abziehbar</field>
-        <field name="code">1434</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1435">
-        <field name="name">Forderungen aus Gewerbesteuerüberzahlungen</field>
-        <field name="code">1435</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1436">
-        <field name="name">Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
-        <field name="code">1436</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1440">
-        <field name="name">Steuererstattungsansprüche gegenüber anderen Ländern</field>
-        <field name="code">1440</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1450">
-        <field name="name">Körperschaftsteuerrückforderung</field>
-        <field name="code">1450</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1456">
-        <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
-        <field name="code">1456</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1457">
-        <field name="name">Forderung gegenüber Bundesagentur für Arbeit</field>
-        <field name="code">1457</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1460">
-        <field name="name">Geldtransit</field>
-        <field name="code">1460</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1480">
-        <field name="name">Gegenkonto Vorsteuer § 4/3 EStG </field>
-        <field name="code">1480</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1481">
-        <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG </field>
-        <field name="code">1481</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1482">
-        <field name="name">Vorsteuer aus Investitionen § 4/3 EStG </field>
-        <field name="code">1482</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1483">
-        <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG </field>
-        <field name="code">1483</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1485">
-        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam  </field>
-        <field name="code">1485</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1486">
-        <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam  </field>
-        <field name="code">1486</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1490">
-        <field name="name">Verrechnungskonto Ist-Versteuerung</field>
-        <field name="code">1490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1495">
-        <field name="name">Verrechnung erhaltene Anzahlungen </field>
-        <field name="code">1495</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1498">
-        <field name="name">Überleitungskonto Kostenstellen</field>
-        <field name="code">1498</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1500">
-        <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen) </field>
-        <field name="code">1500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1504">
-        <field name="name">Anteile an herrschender Gesellschaft (Umlaufvermögen) </field>
-        <field name="code">1504</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1510">
-        <field name="name">Sonstige Wertpapiere</field>
-        <field name="code">1510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1525">
-        <field name="name">Wertpapiere mit unwesentlichen Wertschwankungen</field>
-        <field name="code">1525</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1530">
-        <field name="name">Wertpapieranlagen kurzfr. Disposition</field>
-        <field name="code">1530</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_III_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1550">
-        <field name="name">Schecks</field>
-        <field name="code">1550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1610">
-        <field name="name">Nebenkasse 1</field>
-        <field name="code">1610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1620">
-        <field name="name">Nebenkasse 2</field>
-        <field name="code">1620</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1700">
-        <field name="name">Bank (Postbank)</field>
-        <field name="code">1700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1710">
-        <field name="name">Bank (Postbank 1)</field>
-        <field name="code">1710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1720">
-        <field name="name">Bank (Postbank 2)</field>
-        <field name="code">1720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1730">
-        <field name="name">Bank (Postbank 3)</field>
-        <field name="code">1730</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1780">
-        <field name="name">LZB-Guthaben </field>
-        <field name="code">1780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1790">
-        <field name="name">Bundesbankguthaben </field>
-        <field name="code">1790</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1810">
-        <field name="name">Paypal</field>
-        <field name="code">1810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1820">
-        <field name="name">Bank 2</field>
-        <field name="code">1820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1830">
-        <field name="name">Bank 3</field>
-        <field name="code">1830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1840">
-        <field name="name">Bank 4</field>
-        <field name="code">1840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1850">
-        <field name="name">Bank 5</field>
-        <field name="code">1850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1890">
-        <field name="name">Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds</field>
-        <field name="code">1890</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1900">
-        <field name="name">Aktive Rechnungsabgrenzung</field>
-        <field name="code">1900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1920">
-        <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
-        <field name="code">1920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1930">
-        <field name="name">Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen </field>
-        <field name="code">1930</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1940">
-        <field name="name">Damnum/Disagio</field>
-        <field name="code">1940</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_1950">
-        <field name="name">Abgrenzung aktive latente Steuern </field>
-        <field name="code">1950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_C'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2000">
-        <field name="name">Festkapital</field>
-        <field name="code">2000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2010">
-        <field name="name">Variables Kapital</field>
-        <field name="code">2010</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2020">
-        <field name="name">Gesellschafter-Darlehen </field>
-        <field name="code">2020</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2050">
-        <field name="name">Kommandit-Kapital</field>
-        <field name="code">2050</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2060">
-        <field name="name">Verlustausgleichskonto</field>
-        <field name="code">2060</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2070">
-        <field name="name">Gesellschafter-Darlehen </field>
-        <field name="code">2070</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2100">
-        <field name="name">Privatentnahmen allgemein</field>
-        <field name="code">2100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2130">
-        <field name="name">Unentgeltliche Wertabgaben</field>
-        <field name="code">2130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2150">
-        <field name="name">Privatsteuern</field>
-        <field name="code">2150</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2180">
-        <field name="name">Privateinlagen</field>
-        <field name="code">2180</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2200">
-        <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
-        <field name="code">2200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2230">
-        <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
-        <field name="code">2230</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2250">
-        <field name="name">Zuwendungen, Spenden</field>
-        <field name="code">2250</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2280">
-        <field name="name">Außergewöhnliche Belastungen</field>
-        <field name="code">2280</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2300">
-        <field name="name">Grundstücksaufwand</field>
-        <field name="code">2300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2349">
-        <field name="name">Grundstücksaufwand</field>
-        <field name="code">2349</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2350">
-        <field name="name">Grundstücksertrag</field>
-        <field name="code">2350</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2399">
-        <field name="name">Grundstücksertrag</field>
-        <field name="code">2399</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2500">
-        <field name="name">Privatentnahmen allgemein Teilh.</field>
-        <field name="code">2500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2530">
-        <field name="name">Unentgeltliche Wertabgaben Teilh.</field>
-        <field name="code">2530</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2550">
-        <field name="name">Privatsteuern Teilh.</field>
-        <field name="code">2550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2580">
-        <field name="name">Privateinlagen Teilh.</field>
-        <field name="code">2580</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2600">
-        <field name="name">Sonderausgaben beschränkt abzugsfähig Teilh.</field>
-        <field name="code">2600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2630">
-        <field name="name">Sonderausgaben unbeschränkt abzugsfähig Teilh.</field>
-        <field name="code">2630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2650">
-        <field name="name">Zuwendungen, Spenden Teilh.</field>
-        <field name="code">2650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2680">
-        <field name="name">Außergewöhnliche Belastungen Teilh.</field>
-        <field name="code">2680</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2700">
-        <field name="name">Grundstücksaufwand Teilh.</field>
-        <field name="code">2700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2750">
-        <field name="name">Grundstücksertrag Teilh.</field>
-        <field name="code">2750</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2900">
-        <field name="name">Gezeichnetes Kapital</field>
-        <field name="code">2900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2908">
-        <field name="name">Kapitalerhöhung aus Gesellschaftsmitteln</field>
-        <field name="code">2908</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2909">
-        <field name="name">Erworbene eigene Anteile</field>
-        <field name="code">2909</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2910">
-        <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</field>
-        <field name="code">2910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_I'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2920">
-        <field name="name">Kapitalrücklage</field>
-        <field name="code">2920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2925">
-        <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag </field>
-        <field name="code">2925</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2926">
-        <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen</field>
-        <field name="code">2926</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2927">
-        <field name="name">Kapitalrücklage gg. Vorzugsgewährung</field>
-        <field name="code">2927</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2928">
-        <field name="name">Kapitalrücklage durch Zuzahlungen in das Eigenkapital</field>
-        <field name="code">2928</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2929">
-        <field name="name">Nachschusskapital (Gegenkonto 1299)</field>
-        <field name="code">2929</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_II'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2930">
-        <field name="name">Gesetzliche Rücklage </field>
-        <field name="code">2930</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2935">
-        <field name="name">Rücklage f. Anteile an herrschendem oder mehrh. bet. Unternehmen</field>
-        <field name="code">2935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2950">
-        <field name="name">Satzungsmäßige Rücklagen</field>
-        <field name="code">2950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2960">
-        <field name="name">Andere Gewinnrücklagen</field>
-        <field name="code">2960</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2961">
-        <field name="name">Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</field>
-        <field name="code">2961</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2962">
-        <field name="name">Eigenkapitalanteil von Wertaufholungen </field>
-        <field name="code">2962</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2963">
-        <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG</field>
-        <field name="code">2963</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2964">
-        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)</field>
-        <field name="code">2964</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2965">
-        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)</field>
-        <field name="code">2965</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2966">
-        <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)</field>
-        <field name="code">2966</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2967">
-        <field name="name">Latente Steuern (Gewinnrücklage Haben)</field>
-        <field name="code">2967</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2968">
-        <field name="name">Latente Steuern (Gewinnrücklage Soll)</field>
-        <field name="code">2968</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2969">
-        <field name="name">Rechnungsabgrenzungsposten  (Gewinnrücklage Soll)</field>
-        <field name="code">2969</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2970">
-        <field name="name">Gewinnvortrag vor Verwendung</field>
-        <field name="code">2970</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2978">
-        <field name="name">Verlustvortrag vor Verwendung</field>
-        <field name="code">2978</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2979">
-        <field name="name">Vorträge auf neue Rechnung ( Bilanz )</field>
-        <field name="code">2979</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_A_IV'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2980">
-        <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen </field>
-        <field name="code">2980</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2981">
-        <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
-        <field name="code">2981</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2982">
-        <field name="name">Sonderposten mit Rücklageanteil nach EStR R 6.6</field>
-        <field name="code">2982</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2988">
-        <field name="name">Rücklage für Zuschüsse</field>
-        <field name="code">2988</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2989">
-        <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
-        <field name="code">2989</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2990">
-        <field name="name">Sonderposten mit Rücklageanteil, Sonderabschreibungen  </field>
-        <field name="code">2990</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2993">
-        <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG n.F.</field>
-        <field name="code">2993</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2995">
-        <field name="name">Ausgleichsposten bei Entnahmen § 4g EStG</field>
-        <field name="code">2995</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2997">
-        <field name="name">Sonderposten mit Rücklageanteil § 7g Abs. 5 EStG</field>
-        <field name="code">2997</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_2999">
-        <field name="name">Sonderposten für Zuschüsse und Zulagen </field>
-        <field name="code">2999</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_B'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3000">
-        <field name="name">Pensions- und ähnliche Rückstellungen</field>
-        <field name="code">3000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3005">
-        <field name="name">Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern</field>
-        <field name="code">3005</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3009">
-        <field name="name">Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. </field>
-        <field name="code">3009</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3010">
-        <field name="name">Rückstellungen für Direktzusagen</field>
-        <field name="code">3010</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3011">
-        <field name="name">Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV</field>
-        <field name="code">3011</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3015">
-        <field name="name">Pensionsähnliche Rückstellungen</field>
-        <field name="code">3015</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3020">
-        <field name="name">Steuerrückstellungen </field>
-        <field name="code">3020</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3030">
-        <field name="name">Gewerbesteuerrückstellung</field>
-        <field name="code">3030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3035">
-        <field name="name">Gewerbesteuerrückstellung, § 4 Abs. 5b EStG</field>
-        <field name="code">3035</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3040">
-        <field name="name">Körperschaftsteuerrückstellung</field>
-        <field name="code">3040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3050">
-        <field name="name">Steuerrückstellung aus Steuerstundung (BStBK)</field>
-        <field name="code">3050</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3060">
-        <field name="name">Rückstellung für latente Steuern </field>
-        <field name="code">3060</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3065">
-        <field name="name">Passive latente Steuern </field>
-        <field name="code">3065</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_F'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3070">
-        <field name="name">Sonstige Rückstellungen </field>
-        <field name="code">3070</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3075">
-        <field name="name">Rückstellungen Instandhaltungen bis 3 M</field>
-        <field name="code">3075</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3076">
-        <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen</field>
-        <field name="code">3076</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3077">
-        <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 246 Abs. 2 HGB</field>
-        <field name="code">3077</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3079">
-        <field name="name">Urlaubsrückstellungen</field>
-        <field name="code">3079</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3085">
-        <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
-        <field name="code">3085</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3090">
-        <field name="name">Rückstellungen für Gewährleistungen</field>
-        <field name="code">3090</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3092">
-        <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften </field>
-        <field name="code">3092</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3095">
-        <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
-        <field name="code">3095</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3098">
-        <field name="name">Aufwandsrückstellungen gemäß § 249 Abs 2 HGB</field>
-        <field name="code">3098</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3099">
-        <field name="name">Rückstellungen für Umweltschutz</field>
-        <field name="code">3099</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3100">
-        <field name="name">Anleihen, nicht konvertibel </field>
-        <field name="code">3100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3101">
-        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3101</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3105">
-        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5  Jahre</field>
-        <field name="code">3105</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3110">
-        <field name="name">Anleihen, nicht konvertibel - Restlaufzeit größer 5  Jahre</field>
-        <field name="code">3110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3120">
-        <field name="name">Anleihen, konvertibel </field>
-        <field name="code">3120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3121">
-        <field name="name">Anleihen, konvertibel - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3121</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3125">
-        <field name="name">Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3125</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3130">
-        <field name="name">Anleihen, konvertibel - Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_1'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3150">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten</field>
-        <field name="code">3150</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3151">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr</field>
-        <field name="code">3151</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3160">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3160</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3170">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3170</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3180">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen </field>
-        <field name="code">3180</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3181">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen  bis 1 Jahr</field>
-        <field name="code">3181</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3190">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 5 J</field>
-        <field name="code">3190</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3200">
-        <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre</field>
-        <field name="code">3200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3250">
-        <field name="name">Erhaltene Anzahlungen auf Bestellungen </field>
-        <field name="code">3250</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3260">
-        <field name="name">Erhaltene Anzahlungen 7 % USt.</field>
-        <field name="code">3260</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3270">
-        <field name="name">Erhaltene Anzahlungen 16 % USt.</field>
-        <field name="code">3270</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3271">
-        <field name="name">Erhaltene Anzahlungen 15 % USt.</field>
-        <field name="code">3271</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3272">
-        <field name="name">Erhaltene Anzahlungen 19 % USt.</field>
-        <field name="code">3272</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3280">
-        <field name="name">Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr</field>
-        <field name="code">3280</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3284">
-        <field name="name">Erhaltene Anzahlungen - Restlaufzeit 1 bis 5  Jahre</field>
-        <field name="code">3284</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3285">
-        <field name="name">Erhaltene Anzahlungen - Restlaufzeit größer 5  Jahre</field>
-        <field name="code">3285</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3300">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
-        <field name="code">3300</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3305">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz</field>
-        <field name="code">3305</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3306">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz</field>
-        <field name="code">3306</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3307">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</field>
-        <field name="code">3307</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3309">
-        <field name="name">Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)</field>
-        <field name="code">3309</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3310">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</field>
-        <field name="code">3310</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3334">
-        <field name="name">Verindlichkeiten Investitionen §4/3 EStG</field>
-        <field name="code">3334</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3335">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr </field>
-        <field name="code">3335</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3337">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1-5 J.</field>
-        <field name="code">3337</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3338">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 5 J</field>
-        <field name="code">3338</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3340">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern </field>
-        <field name="code">3340</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3341">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1 J</field>
-        <field name="code">3341</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3345">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1-5 J. </field>
-        <field name="code">3345</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3348">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J</field>
-        <field name="code">3348</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3350">
-        <field name="name">Wechselverbindlichkeiten </field>
-        <field name="code">3350</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3351">
-        <field name="name">Wechselverbindlichkeiten bis 1 Jahr</field>
-        <field name="code">3351</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3380">
-        <field name="name">WWechselverbindlichkeiten</field>
-        <field name="code">3380</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3390">
-        <field name="name">Wechselverbindlichkeiten</field>
-        <field name="code">3390</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_5'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3400">
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen </field>
-        <field name="code">3400</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3401">
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr </field>
-        <field name="code">3401</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3405">
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre</field>
-        <field name="code">3405</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3410">
-        <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 5 J.</field>
-        <field name="code">3410</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3420">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN</field>
-        <field name="code">3420</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3421">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 1 J</field>
-        <field name="code">3421</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3425">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN 1-5 J</field>
-        <field name="code">3425</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3430">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 5 J</field>
-        <field name="code">3430</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_6'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3450">
-        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis</field>
-        <field name="code">3450</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3451">
-        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr </field>
-        <field name="code">3451</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3455">
-        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre</field>
-        <field name="code">3455</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3460">
-        <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J</field>
-        <field name="code">3460</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3470">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh.</field>
-        <field name="code">3470</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3471">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.</field>
-        <field name="code">3471</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3475">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. 1-5J.</field>
-        <field name="code">3475</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3480">
-        <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.5J.</field>
-        <field name="code">3480</field>
-        <field name="reconcile" eval="True"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_7'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_payable"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3500">
-        <field name="name">Sonstige Verbindlichkeiten</field>
-        <field name="code">3500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3501">
-        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3501</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3504">
-        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3504</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3507">
-        <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3507</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3509">
-        <field name="name">Sonstige Verbindlichkeiten nach § 11 EStG</field>
-        <field name="code">3509</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3510">
-        <field name="name">Verbindlichkeiten geg. Gesellschaftern</field>
-        <field name="code">3510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3511">
-        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr</field>
-        <field name="code">3511</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3514">
-        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3514</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3517">
-        <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3517</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3519">
-        <field name="name">Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen</field>
-        <field name="code">3519</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3520">
-        <field name="name">Darlehen typisch stiller Gesellschafter </field>
-        <field name="code">3520</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3521">
-        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3521</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3524">
-        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3524</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3527">
-        <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3527</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3530">
-        <field name="name">Darlehen atypisch stiller Gesellschafter </field>
-        <field name="code">3530</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3531">
-        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3531</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3534">
-        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3534</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3537">
-        <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3537</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3540">
-        <field name="name">Partiarische Darlehen </field>
-        <field name="code">3540</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3541">
-        <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3541</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3544">
-        <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3544</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3547">
-        <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
-        <field name="code">3547</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3550">
-        <field name="name">Erhaltene Kautionen</field>
-        <field name="code">3550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3551">
-        <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3551</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3554">
-        <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre </field>
-        <field name="code">3554</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3557">
-        <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre </field>
-        <field name="code">3557</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3560">
-        <field name="name">Darlehen</field>
-        <field name="code">3560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3561">
-        <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3561</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3564">
-        <field name="name">Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
-        <field name="code">3564</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3567">
-        <field name="name">GLS Darlehen 7925867930 - KFW Startgeld</field>
-        <field name="code">3567</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3600">
-        <field name="name">Agenturwarenabrechnungen</field>
-        <field name="code">3600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3610">
-        <field name="name">Kreditkartenabrechnung</field>
-        <field name="code">3610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3611">
-        <field name="name">Verbindlichkeiten gegenüber Arbeitsgemeinschaften</field>
-        <field name="code">3611</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3620">
-        <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
-        <field name="code">3620</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3630">
-        <field name="name">Sonstige Verrechnungskonten</field>
-        <field name="code">3630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3640">
-        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</field>
-        <field name="code">3640</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3641">
-        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr</field>
-        <field name="code">3641</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3642">
-        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 1 bis 5 Jahre</field>
-        <field name="code">3642</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3643">
-        <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - größer 5 Jahre</field>
-        <field name="code">3643</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3645">
-        <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern</field>
-        <field name="code">3645</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3646">
-        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr</field>
-        <field name="code">3646</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3647">
-        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 1 bis 5 Jahre</field>
-        <field name="code">3647</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3648">
-        <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - größer 5 Jahre</field>
-        <field name="code">3648</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3650">
-        <field name="name">Verbindlichkeiten gegenüber Kommanditisten</field>
-        <field name="code">3650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3651">
-        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr</field>
-        <field name="code">3651</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3652">
-        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - 1 bis 5 Jahre</field>
-        <field name="code">3652</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3653">
-        <field name="name">Verbindlichkeiten gegenüber Kommanditisten - größer 5 Jahre</field>
-        <field name="code">3653</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3655">
-        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern</field>
-        <field name="code">3655</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3656">
-        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr</field>
-        <field name="code">3656</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3657">
-        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - 1 bis 5 Jahre</field>
-        <field name="code">3657</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3658">
-        <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - größer 5 Jahre</field>
-        <field name="code">3658</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3695">
-        <field name="name">Verrechnung geleistete Anzahlung</field>
-        <field name="code">3695</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3700">
-        <field name="name">Verbindlichkeiten Steuern und Abgaben</field>
-        <field name="code">3700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3701">
-        <field name="name">Verbindlichkeiten Steuern und Abgaben bis 1 Jahr </field>
-        <field name="code">3701</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3710">
-        <field name="name">Verbindlichkeiten Steuern und Abgaben 1 bis 5 Jahre</field>
-        <field name="code">3710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3715">
-        <field name="name">Verbindlichkeiten Steuern und Abgaben größer 5 Jahre</field>
-        <field name="code">3715</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3720">
-        <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
-        <field name="code">3720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3725">
-        <field name="name">Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern </field>
-        <field name="code">3725</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3726">
-        <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
-        <field name="code">3726</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3730">
-        <field name="name">Verbindlichkeiten aus Lohn- u. Kirchensteuer</field>
-        <field name="code">3730</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3740">
-        <field name="name">Verbindlichkeiten soziale Sicherheit</field>
-        <field name="code">3740</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3741">
-        <field name="name">Verbindlichkeiten soziale Sicherheit bis 1 Jahr </field>
-        <field name="code">3741</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3750">
-        <field name="name">Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre</field>
-        <field name="code">3750</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3755">
-        <field name="name">Verbindlichkeiten soziale Sicherheit größer 5 Jahre</field>
-        <field name="code">3755</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3759">
-        <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
-        <field name="code">3759</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3760">
-        <field name="name">Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.</field>
-        <field name="code">3760</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3761">
-        <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
-        <field name="code">3761</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3770">
-        <field name="name">Verbindlichkeiten aus Vermögensbildung</field>
-        <field name="code">3770</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3771">
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr </field>
-        <field name="code">3771</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3780">
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre </field>
-        <field name="code">3780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3785">
-        <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre </field>
-        <field name="code">3785</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3786">
-        <field name="name">Ausgegebene Geschenkgutscheine</field>
-        <field name="code">3786</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3790">
-        <field name="name">Verrechnungskonto Lohn und Gehalt</field>
-        <field name="code">3790</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3796">
-        <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) </field>
-        <field name="code">3796</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3798">
-        <field name="name">Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen</field>
-        <field name="code">3798</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3799">
-        <field name="name">Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS</field>
-        <field name="code">3799</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3800">
-        <field name="name">Umsatzsteuer</field>
-        <field name="code">3800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3801">
-        <field name="name">Umsatzsteuer 7 %</field>
-        <field name="code">3801</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3802">
-        <field name="name">Umsatzsteuer aus EG-Erwerb</field>
-        <field name="code">3802</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3803">
-        <field name="name">Umsatzsteuer aus EG-Erwerb 16 %</field>
-        <field name="code">3803</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3804">
-        <field name="name">Umsatzsteuer aus EG-Erwerb 19 %</field>
-        <field name="code">3804</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3805">
-        <field name="name">Umsatzsteuer 16 %</field>
-        <field name="code">3805</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3806">
-        <field name="name">Umsatzsteuer 19 %</field>
-        <field name="code">3806</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3807">
-        <field name="name">Umsatzsteuer EG-Lieferungen </field>
-        <field name="code">3807</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3808">
-        <field name="name">Umsatzsteuer EG-Lieferungen 19 %</field>
-        <field name="code">3808</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3809">
-        <field name="name">Umsatzsteuer aus EG-Erwerb ohne Vorsteuerabzug </field>
-        <field name="code">3809</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3810">
-        <field name="name">Umsatzsteuer nicht fällig</field>
-        <field name="code">3810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3811">
-        <field name="name">Umsatzsteuer nicht fällig 7 %</field>
-        <field name="code">3811</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3812">
-        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen</field>
-        <field name="code">3812</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3813">
-        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 16 %</field>
-        <field name="code">3813</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3814">
-        <field name="name">Umsatzsteuer nicht fällig, EG-Lieferungen 19 %</field>
-        <field name="code">3814</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3815">
-        <field name="name">Umsatzsteuer nicht fällig 16 %</field>
-        <field name="code">3815</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_3'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3816">
-        <field name="name">Umsatzsteuer nicht fällig 19 %</field>
-        <field name="code">3816</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_C_2'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3817">
-        <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen </field>
-        <field name="code">3817</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3818">
-        <field name="name">Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen  </field>
-        <field name="code">3818</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3819">
-        <field name="name">Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
-        <field name="code">3819</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3820">
-        <field name="name">Umsatzsteuervorauszahlungen</field>
-        <field name="code">3820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3830">
-        <field name="name">Umsatzsteuervorauszahlungen 1/11</field>
-        <field name="code">3830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3832">
-        <field name="name">Nachsteuer</field>
-        <field name="code">3832</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3834">
-        <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen</field>
-        <field name="code">3834</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3835">
-        <field name="name">Umsatzsteuer nach § 13b UStG</field>
-        <field name="code">3835</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3836">
-        <field name="name">Umsatzsteuer nach § 13b UStG 16 %</field>
-        <field name="code">3836</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3837">
-        <field name="name">Umsatzsteuer nach § 13b UStG 19 %</field>
-        <field name="code">3837</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3840">
-        <field name="name">USt laufendes Jahr</field>
-        <field name="code">3840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3841">
-        <field name="name">USt Vorjahr</field>
-        <field name="code">3841</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3845">
-        <field name="name">USt frühere Jahre</field>
-        <field name="code">3845</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3850">
-        <field name="name">Aufgeschobene Einfuhrumsatzsteuer</field>
-        <field name="code">3850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3851">
-        <field name="name">Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer</field>
-        <field name="code">3851</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_asset_bs_B_II_4'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3854">
-        <field name="name">Steuerzahlungen an andere Länder </field>
-        <field name="code">3854</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3860">
-        <field name="name">Verbindlichkeiten aus Umsatzsteuer</field>
-        <field name="code">3860</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3865">
-        <field name="name">Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)</field>
-        <field name="code">3865</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_D_8'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3900">
-        <field name="name">Passive Rechnungsabgrenzung</field>
-        <field name="code">3900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_E'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_3950">
-        <field name="name">Abgrenzung unterjährige AfA für BWA</field>
-        <field name="code">3950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_liabilities_bs_E'),])]"/>
-        <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4000">
-        <field name="name">Umsatzerlöse</field>
-        <field name="code">4000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4100">
-        <field name="name">Steuerfreie Umsätze § 4 Nr. 8 ff UStG</field>
-        <field name="code">4100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4110">
-        <field name="name">Sonstige steuerfreie Umsätze Inland </field>
-        <field name="code">4110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4120">
-        <field name="name">Steuerfreie Umsätze § 4 Nr. 1a. UStG</field>
-        <field name="code">4120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4125">
-        <field name="name">Steuerfreie EG-Lieferungen § 4 Nr.1b UStG</field>
-        <field name="code">4125</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4130">
-        <field name="name">Innergemeinschaftliches Dreiecksgeschäft</field>
-        <field name="code">4130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4135">
-        <field name="name">Steuerfreie EG-Lieferung von Neufahrzeugen ohne UStID</field>
-        <field name="code">4135</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4136">
-        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG 19% USt</field>
-        <field name="code">4136</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4138">
-        <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</field>
-        <field name="code">4138</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4139">
-        <field name="name">Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</field>
-        <field name="code">4139</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4140">
-        <field name="name">Steuerfreie Umsätze Offshore etc.</field>
-        <field name="code">4140</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4150">
-        <field name="name">Sonstige steuerfrei Umsätze (z.B. § 4 Nr. 2-7 UStG) </field>
-        <field name="code">4150</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4180">
-        <field name="name">Erlöse gemäß § 24 UStG</field>
-        <field name="code">4180</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4185">
-        <field name="name">Erlöse als Kleinunternehmer § 19 Abs. 1 UStG</field>
-        <field name="code">4185</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4186">
-        <field name="name">Erlöse aus Geldspielautomaten 19 % USt</field>
-        <field name="code">4186</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4200">
-        <field name="name">Erlöse</field>
-        <field name="code">4200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4300">
-        <field name="name">Erlöse 7 % USt</field>
-        <field name="code">4300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4310">
-        <field name="name">Erlöse EG-Lieferungen 7 % UStG</field>
-        <field name="code">4310</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4315">
-        <field name="name">Erlöse EG-Lieferungen 19 % UStG</field>
-        <field name="code">4315</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4320">
-        <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
-        <field name="code">4320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4330">
-        <field name="name">Erlöse EG-Lieferungen 16 % UStG</field>
-        <field name="code">4330</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4331">
-        <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</field>
-        <field name="code">4331</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4335">
-        <field name="name">Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 13b UStG</field>
-        <field name="code">4335</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4336">
-        <field name="name">Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b</field>
-        <field name="code">4336</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4337">
-        <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
-        <field name="code">4337</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4338">
-        <field name="name">Nicht steuerbare Umsätze Drittland</field>
-        <field name="code">4338</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4339">
-        <field name="name">Nicht steuerbare Umsätze EG-Land</field>
-        <field name="code">4339</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4340">
-        <field name="name">Erlöse 16 % USt</field>
-        <field name="code">4340</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4400">
-        <field name="name">Erlöse 19 % USt</field>
-        <field name="code">4400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4510">
-        <field name="name">Erlöse Abfallverwertung</field>
-        <field name="code">4510</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4520">
-        <field name="name">Erlöse Leergut</field>
-        <field name="code">4520</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4560">
-        <field name="name">Provisionsumsätze</field>
-        <field name="code">4560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4566">
-        <field name="name">Provisionsumsätze 7 % USt</field>
-        <field name="code">4566</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4568">
-        <field name="name">Provisionsumsätze 16 % USt</field>
-        <field name="code">4568</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4569">
-        <field name="name">Provisionsumsätze 19 % USt</field>
-        <field name="code">4569</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4570">
-        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten</field>
-        <field name="code">4570</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4574">
-        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
-        <field name="code">4574</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4575">
-        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
-        <field name="code">4575</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4576">
-        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt</field>
-        <field name="code">4576</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4579">
-        <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt</field>
-        <field name="code">4579</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4600">
-        <field name="name">Unentgeltliche Wertabgaben</field>
-        <field name="code">4600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4605">
-        <field name="name">Entnahme von Gegenständen ohne USt</field>
-        <field name="code">4605</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4610">
-        <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
-        <field name="code">4610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4616">
-        <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
-        <field name="code">4616</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4619">
-        <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
-        <field name="code">4619</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4620">
-        <field name="name">Entnahme Unternehmer  (Waren) 19 % USt</field>
-        <field name="code">4620</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4630">
-        <field name="name">Verwendung von Gegenständen 7 % USt</field>
-        <field name="code">4630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4639">
-        <field name="name">Verwendung von Gegenständen (Kfz) ohne USt</field>
-        <field name="code">4639</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4640">
-        <field name="name">Verwendung von Gegenständen 19 % USt</field>
-        <field name="code">4640</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4645">
-        <field name="name">Verwendung von Gegenständen (Kfz) 19 % USt</field>
-        <field name="code">4645</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4646">
-        <field name="name">Verwendung von Gegenständen (Tel) 19 % USt</field>
-        <field name="code">4646</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4650">
-        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt</field>
-        <field name="code">4650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4659">
-        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung ohne USt</field>
-        <field name="code">4659</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4660">
-        <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt</field>
-        <field name="code">4660</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4670">
-        <field name="name">Unentgeltliche Zuwendung von Waren 7 % USt</field>
-        <field name="code">4670</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4679">
-        <field name="name">Unentgeltliche Zuwendung von Waren ohne USt. </field>
-        <field name="code">4679</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4680">
-        <field name="name">Unentgeltliche Zuwendung von Waren 19 % USt</field>
-        <field name="code">4680</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4686">
-        <field name="name">Unentgeltliche Zuwendung von Gegenständen 19 % USt</field>
-        <field name="code">4686</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4689">
-        <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
-        <field name="code">4689</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4690">
-        <field name="name">Nicht steuerbare Umsätze (Innenumsätze)</field>
-        <field name="code">4690</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4695">
-        <field name="name">Umsatzsteuervergütung, z.B. nach § 24 UStG</field>
-        <field name="code">4695</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4699">
-        <field name="name">Direkt mit dem Umsatz verbundene Steuern</field>
-        <field name="code">4699</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4700">
-        <field name="name">Erlösschmälerungen </field>
-        <field name="code">4700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4705">
-        <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a UStG</field>
-        <field name="code">4705</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4710">
-        <field name="name">Erlösschmälerungen 7 % USt</field>
-        <field name="code">4710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4720">
-        <field name="name">Erlösschmälerungen 19 % USt</field>
-        <field name="code">4720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4723">
-        <field name="name">Erlösschmälerungen 16 % USt</field>
-        <field name="code">4723</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4724">
-        <field name="name">Erlösschmälerungen steuerfreie EG-Lieferungen</field>
-        <field name="code">4724</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4725">
-        <field name="name">Erlösschmälerungen EG-Lieferungen 7 % USt</field>
-        <field name="code">4725</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4726">
-        <field name="name">Erlösschmälerungen EG-Lieferungen 19 % USt</field>
-        <field name="code">4726</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4727">
-        <field name="name">Erlösschmälerungen im anderen EG-Land steuerpflichtige Lieferungen</field>
-        <field name="code">4727</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4729">
-        <field name="name">Erlösschmälerungen EG-Lieferungen 16 % USt</field>
-        <field name="code">4729</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4730">
-        <field name="name">Gewährte Skonti</field>
-        <field name="code">4730</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4731">
-        <field name="name">Gewährte Skonti 7 % USt</field>
-        <field name="code">4731</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4735">
-        <field name="name">Gewährte Skonti 16 % USt</field>
-        <field name="code">4735</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4736">
-        <field name="name">Gewährte Skonti 19 % USt</field>
-        <field name="code">4736</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4738">
-        <field name="name">Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen nach §13b UStG</field>
-        <field name="code">4738</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4741">
-        <field name="name">Gewährte Skonti aus Leistungen, 13b UStG </field>
-        <field name="code">4741</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4742">
-        <field name="name">Gew. Skonti a. Erlösen im and. EG-Land stpfl., 13b UStG</field>
-        <field name="code">4742</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4743">
-        <field name="name">Gewährte Skonti aus steuerfr. EG-Lief. § 4 Nr.1b UStG</field>
-        <field name="code">4743</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4745">
-        <field name="name">Gew. Skonti aus im Inland stpfl. EG-Lieferungen</field>
-        <field name="code">4745</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4746">
-        <field name="name">Gewährte Skonti aus EG-Lieferungen 7 % UStG</field>
-        <field name="code">4746</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4748">
-        <field name="name">Gewährte Skonti aus EG-Lieferungen 19 % </field>
-        <field name="code">4748</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4750">
-        <field name="name">Gewährte Boni 7 % USt</field>
-        <field name="code">4750</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4760">
-        <field name="name">Gewährte Boni 19 % USt</field>
-        <field name="code">4760</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4762">
-        <field name="name">Gewährte Boni 16 % USt</field>
-        <field name="code">4762</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4770">
-        <field name="name">Gewährte Rabatte</field>
-        <field name="code">4770</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4780">
-        <field name="name">Gewährte Rabatte 7 % USt</field>
-        <field name="code">4780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4790">
-        <field name="name">Gewährte Rabatte 19 % USt</field>
-        <field name="code">4790</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4792">
-        <field name="name">Gewährte Rabatte 16 % USt</field>
-        <field name="code">4792</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_01'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4800">
-        <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
-        <field name="code">4800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4810">
-        <field name="name">Bestandsveränderung unfertige Erzeugnisse</field>
-        <field name="code">4810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4815">
-        <field name="name">Bestandsveränderung unfertige Leistungen</field>
-        <field name="code">4815</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4816">
-        <field name="name">Bestandsveränderung Bauaufträge </field>
-        <field name="code">4816</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4818">
-        <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
-        <field name="code">4818</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_02'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4820">
-        <field name="name">Andere aktivierte Eigenleistungen</field>
-        <field name="code">4820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4824">
-        <field name="name">Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen</field>
-        <field name="code">4824</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4825">
-        <field name="name">Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.</field>
-        <field name="code">4825</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_03'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4830">
-        <field name="name">Sonstige betriebliche Erträge</field>
-        <field name="code">4830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4832">
-        <field name="name">Sonstige betriebliche Erträge von verbundenen Unternehmen</field>
-        <field name="code">4832</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4833">
-        <field name="name">Andere Nebenerlöse</field>
-        <field name="code">4833</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4834">
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig 16 % USt</field>
-        <field name="code">4834</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4835">
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
-        <field name="code">4835</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4836">
-        <field name="name">Sonstige Erträge betrieblich und regelmäßig 19 % USt</field>
-        <field name="code">4836</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4837">
-        <field name="name">Sonstige Erträge betriebsfremd und regelmäßig </field>
-        <field name="code">4837</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4838">
-        <field name="name">Erstattete Vorsteuer anderer Länder</field>
-        <field name="code">4838</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4839">
-        <field name="name">Sonstige Erträge unregelmäßig </field>
-        <field name="code">4839</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4840">
-        <field name="name">Erträge aus Kursdifferenzen</field>
-        <field name="code">4840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4841">
-        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 UStG</field>
-        <field name="code">4841</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4842">
-        <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 UStG</field>
-        <field name="code">4842</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4843">
-        <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
-        <field name="code">4843</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4844">
-        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG</field>
-        <field name="code">4844</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4845">
-        <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
-        <field name="code">4845</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4847">
-        <field name="name">Erträge aus der Währungsumrechnung (nicht § 256a HGB)</field>
-        <field name="code">4847</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4848">
-        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
-        <field name="code">4848</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4849">
-        <field name="name">Erlöse Sachanlageverkäufe</field>
-        <field name="code">4849</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4850">
-        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
-        <field name="code">4850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4851">
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
-        <field name="code">4851</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4852">
-        <field name="name">Erlöse Verkauf Finanzanl. z.T. steuerfrei </field>
-        <field name="code">4852</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4855">
-        <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-        <field name="code">4855</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4856">
-        <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
-        <field name="code">4856</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4857">
-        <field name="name">Abgang Finanzanlagen Restbuchwert</field>
-        <field name="code">4857</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4858">
-        <field name="name">Abgang Finanzanlagen z.T. steuerfrei Restbuchwert</field>
-        <field name="code">4858</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4860">
-        <field name="name">Grundstückserträge</field>
-        <field name="code">4860</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4861">
-        <field name="name">Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</field>
-        <field name="code">4861</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4862">
-        <field name="name">Erlöse aus Vermietung und Verpachtung 19% USt</field>
-        <field name="code">4862</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4900">
-        <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
-        <field name="code">4900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4901">
-        <field name="name">Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei</field>
-        <field name="code">4901</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4905">
-        <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögens</field>
-        <field name="code">4905</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4906">
-        <field name="name">Erträge aus Abgang Umlaufvermögen z.T. steuerfrei</field>
-        <field name="code">4906</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4910">
-        <field name="name">Erträge Zuschreibungen Sachanlagevermögen</field>
-        <field name="code">4910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4911">
-        <field name="name">Erträge Zuschreibungen immat. Anlagevermögen</field>
-        <field name="code">4911</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4912">
-        <field name="name">Erträge Zuschreibungen Finanzanlagevermögen</field>
-        <field name="code">4912</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4913">
-        <field name="name">Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei</field>
-        <field name="code">4913</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4914">
-        <field name="name">Erträge Zuschreibungen z.T. steuerfrei</field>
-        <field name="code">4914</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4915">
-        <field name="name">Erträge Zuschreibungen Umlaufvermögen Gegenstände</field>
-        <field name="code">4915</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4916">
-        <field name="name">Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei</field>
-        <field name="code">4916</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4920">
-        <field name="name">Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen</field>
-        <field name="code">4920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4923">
-        <field name="name">Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen</field>
-        <field name="code">4923</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4925">
-        <field name="name">Erträge aus abgeschriebenen Forderungen</field>
-        <field name="code">4925</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4927">
-        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</field>
-        <field name="code">4927</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4928">
-        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</field>
-        <field name="code">4928</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4929">
-        <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen R 6.6 EStR</field>
-        <field name="code">4929</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4930">
-        <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
-        <field name="code">4930</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4932">
-        <field name="name">Erträge aus der Herabsetzung von Verbindlichkeiten</field>
-        <field name="code">4932</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4934">
-        <field name="name">Erträge aus Auflösung einer Existenzgründerrücklage</field>
-        <field name="code">4934</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4935">
-        <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage</field>
-        <field name="code">4935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4936">
-        <field name="name">Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung nach § 7g Abs. 2 EStG)</field>
-        <field name="code">4936</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4937">
-        <field name="name">Erträge Auflösung steuerrechtlicher Sonderabschreibungen</field>
-        <field name="code">4937</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4938">
-        <field name="name">Erträge Auflösung steuerliche Rücklage nach § 4g EStG</field>
-        <field name="code">4938</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4939">
-        <field name="name">Erträge Auflösung steuerlichen Rücklagen § 52 Abs. 16 EStG </field>
-        <field name="code">4939</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4940">
-        <field name="name">Verrechnete sonstige Sachbezüge</field>
-        <field name="code">4940</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4941">
-        <field name="name">Sachbezüge 7 % USt (Waren)</field>
-        <field name="code">4941</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4945">
-        <field name="name">Sachbezüge 19 % USt (Waren) </field>
-        <field name="code">4945</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4947">
-        <field name="name">Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt</field>
-        <field name="code">4947</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4948">
-        <field name="name">Verrechnete sonstige Sachbezüge 19% USt</field>
-        <field name="code">4948</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4949">
-        <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
-        <field name="code">4949</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4960">
-        <field name="name">Periodenfremde Erträge</field>
-        <field name="code">4960</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4970">
-        <field name="name">Versicherungsentschädigungen und Schadensersatzleistungen</field>
-        <field name="code">4970</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4972">
-        <field name="name">Erstattungen Aufwendungsausgleichsgesetz</field>
-        <field name="code">4972</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4975">
-        <field name="name">Investitionszuschüsse (steuerpflichtig )</field>
-        <field name="code">4975</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4980">
-        <field name="name">Investitionszulagen ( steuerfrei )</field>
-        <field name="code">4980</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4981">
-        <field name="name">Steuerfreie Erträge aus Auflösung von steuerlichen Rücklagen</field>
-        <field name="code">4981</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4982">
-        <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
-        <field name="code">4982</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4987">
-        <field name="name">Erträge aus der Aktivierung unentgeltlich erworener Vermögensgegenstände</field>
-        <field name="code">4987</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4989">
-        <field name="name">Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</field>
-        <field name="code">4989</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_4992">
-        <field name="name">Erträge aus Verwaltungskostenumlagen</field>
-        <field name="code">4992</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5000">
-        <field name="name">Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene Waren</field>
-        <field name="code">5000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5100">
-        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5110">
-        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-        <field name="code">5110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5130">
-        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-        <field name="code">5130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5160">
-        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 7% VSt und 7% USt</field>
-        <field name="code">5160</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5162">
-        <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, EG-Erwerb 19% VSt und 19% USt</field>
-        <field name="code">5162</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5189">
-        <field name="name">Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer Dreiecksgeschäft</field>
-        <field name="code">5189</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5190">
-        <field name="name">Energiestoffe ( Fertigung )</field>
-        <field name="code">5190</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5191">
-        <field name="name">Energiestoffe (Fertigung) 7% Vorsteuer</field>
-        <field name="code">5191</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5192">
-        <field name="name">Energiestoffe (Fertigung) 19% Vorsteuer</field>
-        <field name="code">5192</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5200">
-        <field name="name">Wareneingang</field>
-        <field name="code">5200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5300">
-        <field name="name">Wareneingang 7 % Vorsteuer </field>
-        <field name="code">5300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5349">
-        <field name="name">Wareneingang ohne Vorsteuerabzug</field>
-        <field name="code">5349</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5400">
-        <field name="name">Wareneingang 19 % Vorsteuer </field>
-        <field name="code">5400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5420">
-        <field name="name">EG-Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</field>
-        <field name="code">5420</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5425">
-        <field name="name">EG-Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</field>
-        <field name="code">5425</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5430">
-        <field name="code">5430</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5435">
-        <field name="code">5435</field>
-        <field name="reconcile" eval="False"/>
-        <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5440">
-        <field name="name">EG-Erwerb Neufahrz. o. UStID 19 % VSt und 19 % USt</field>
-        <field name="code">5440</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5553">
-        <field name="name">Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft</field>
-        <field name="code">5553</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5559">
-        <field name="name">Steuerfreie Einfuhren</field>
-        <field name="code">5559</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5600">
-        <field name="name">Nicht abziehbare Vorsteuer</field>
-        <field name="code">5600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5610">
-        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
-        <field name="code">5610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5660">
-        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
-        <field name="code">5660</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5700">
-        <field name="name">Nachlässe </field>
-        <field name="code">5700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5701">
-        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5701</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5710">
-        <field name="name">Nachlässe 7 % Vorsteuer </field>
-        <field name="code">5710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5714">
-        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer </field>
-        <field name="code">5714</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5715">
-        <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer </field>
-        <field name="code">5715</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5717">
-        <field name="name">Nachlässe aus Einkauf RHB,  EG-Erwerb 7% VSt. und 7% USt.</field>
-        <field name="code">5717</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5718">
-        <field name="name">Nachlässe aus Einkauf RHB, EG-Erwerb 19 % VSt. und 19 % USt.</field>
-        <field name="code">5718</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5720">
-        <field name="name">Nachlässe 19 % Vorsteuer </field>
-        <field name="code">5720</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5722">
-        <field name="name">Nachlässe 16 % Vorsteuer </field>
-        <field name="code">5722</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5723">
-        <field name="name">Nachlässe 15 % Vorsteuer </field>
-        <field name="code">5723</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5724">
-        <field name="name">Nachlässe aus EG-Erwerb 7 % VSt. und 7 % USt.</field>
-        <field name="code">5724</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5725">
-        <field name="name">Nachlässe aus EG-Erwerb 19 % VSt. und 19 % USt.</field>
-        <field name="code">5725</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5726">
-        <field name="name">Nachlässe aus EG-Erwerb 16 % VSt. und 16 % USt.</field>
-        <field name="code">5726</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5727">
-        <field name="name">Nachlässe aus EG-Erwerb 15 % VSt. und 15 % USt.</field>
-        <field name="code">5727</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5730">
-        <field name="name">Erhaltene Skonti </field>
-        <field name="code">5730</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5731">
-        <field name="name">Erhaltene Skonti 7 % Vorsteuer </field>
-        <field name="code">5731</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5733">
-        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5733</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5734">
-        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-        <field name="code">5734</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5735">
-        <field name="name">Erhaltene Skonti 16 % Vorsteuer </field>
-        <field name="code">5735</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5736">
-        <field name="name">Erhaltene Skonti 19 % Vorsteuer </field>
-        <field name="code">5736</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5738">
-        <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-        <field name="code">5738</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5741">
-        <field name="name">Erhaltene Skonti Einkäufe RHB aus EG-Erwerb 19 % VSt. und 19 % USt.</field>
-        <field name="code">5741</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5743">
-        <field name="name">Erhaltene Skonti Einkäufe RHB aus EG-Erwerb 7% VSt. und 7% USt.</field>
-        <field name="code">5743</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5744">
-        <field name="name">Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb</field>
-        <field name="code">5744</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5750">
-        <field name="name">Erhaltene Boni 7 % Vorsteuer </field>
-        <field name="code">5750</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5753">
-        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5753</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5754">
-        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-        <field name="code">5754</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5755">
-        <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-        <field name="code">5755</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5760">
-        <field name="name">Erhaltene Boni 19 % Vorsteuer </field>
-        <field name="code">5760</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5764">
-        <field name="name">Erhaltene Boni 16 % Vorsteuer </field>
-        <field name="code">5764</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5770">
-        <field name="name">Erhaltene Rabatte </field>
-        <field name="code">5770</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5780">
-        <field name="name">Erhaltene Rabatte 7 % Vorsteuer </field>
-        <field name="code">5780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5783">
-        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5783</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5784">
-        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-        <field name="code">5784</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5785">
-        <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-        <field name="code">5785</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5790">
-        <field name="name">Erhaltene Rabatte 19 % Vorsteuer </field>
-        <field name="code">5790</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5792">
-        <field name="name">Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe Dreiecksgeschäft</field>
-        <field name="code">5792</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5793">
-        <field name="name">Erhaltene Skonti aus Erwerb Waren Dreiecksgeschäft</field>
-        <field name="code">5793</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5794">
-        <field name="name">Erhaltene Rabatte 16 % Vorsteuer </field>
-        <field name="code">5794</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5800">
-        <field name="name">Bezugsnebenkosten</field>
-        <field name="code">5800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5820">
-        <field name="name">Leergut</field>
-        <field name="code">5820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5840">
-        <field name="name">Zölle und Einfuhrabgaben</field>
-        <field name="code">5840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5880">
-        <field name="name">Bestandsveränd. - Roh-, Hilfsstoffe, Waren</field>
-        <field name="code">5880</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5881">
-        <field name="name">Bestandsveränderungen Waren</field>
-        <field name="code">5881</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5885">
-        <field name="name">Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</field>
-        <field name="code">5885</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5900">
-        <field name="name">Fremdleistungen</field>
-        <field name="code">5900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5906">
-        <field name="name">Fremdleistungen 19% Vorsteuer</field>
-        <field name="code">5906</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5908">
-        <field name="name">Fremdleistungen 7% Vorsteuer</field>
-        <field name="code">5908</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5909">
-        <field name="name">Fremdleistungen ohne Vorsteuer</field>
-        <field name="code">5909</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5910">
-        <field name="name">Bauleistungen § 13b 7 % Vorsteuer und 7 % Umsatzsteuer</field>
-        <field name="code">5910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5913">
-        <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 7 % USt</field>
-        <field name="code">5913</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5915">
-        <field name="name">Leistungen eines im  Ausland ansässigen Unternehmens 7 % VSt u. USt</field>
-        <field name="code">5915</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5920">
-        <field name="name">Bauleistungen§ 13b 19 % Vorsteuer und 19 % Umsatzsteuer</field>
-        <field name="code">5920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5923">
-        <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 19 % USt</field>
-        <field name="code">5923</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5925">
-        <field name="name">Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 19 % USt</field>
-        <field name="code">5925</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_05'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5950">
-        <field name="name">Erhaltene Skonti aus Leistungen, §13b</field>
-        <field name="code">5950</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_5951">
-        <field name="name">Erhaltene Skonti aus s.  Leistungen § 13b, 19 % VorSt und 19 % USt</field>
-        <field name="code">5951</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6000">
-        <field name="name">Löhne und Gehälter</field>
-        <field name="code">6000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6010">
-        <field name="name">Löhne</field>
-        <field name="code">6010</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6020">
-        <field name="name">Gehälter</field>
-        <field name="code">6020</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6024">
-        <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter </field>
-        <field name="code">6024</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6026">
-        <field name="name">Tantiemen Gesellschafter-Geschäftsführer</field>
-        <field name="code">6026</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6027">
-        <field name="name">Geschäftsführergehälter</field>
-        <field name="code">6027</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6028">
-        <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
-        <field name="code">6028</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6029">
-        <field name="name">Tantiemen Arbeitnehmer</field>
-        <field name="code">6029</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6030">
-        <field name="name">Aushilfslöhne</field>
-        <field name="code">6030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6035">
-        <field name="name">Löhne für Minijobs</field>
-        <field name="code">6035</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6036">
-        <field name="name">Pauschale Steuern für Minijobber</field>
-        <field name="code">6036</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6037">
-        <field name="name">Pauschale Steuern für Gesellschafter-Geschäftsführer</field>
-        <field name="code">6037</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6038">
-        <field name="name">Pauschale Steuern für angestallte Mitunternehmer § 15 EStG</field>
-        <field name="code">6038</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6039">
-        <field name="name">Pauschale Steuern für Arbeitnehmer</field>
-        <field name="code">6039</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6040">
-        <field name="name">Pauschale Steuer für Aushilfen</field>
-        <field name="code">6040</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6045">
-        <field name="name">Bedienungsgelder</field>
-        <field name="code">6045</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6050">
-        <field name="name">Ehegattengehalt</field>
-        <field name="code">6050</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6060">
-        <field name="name">Freiwillige soziale Aufwend., lohnsteuerpfl.</field>
-        <field name="code">6060</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6066">
-        <field name="name">Freiwillige Zuwendungen an Minijobber</field>
-        <field name="code">6066</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6067">
-        <field name="name">Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</field>
-        <field name="code">6067</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6068">
-        <field name="name">Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG</field>
-        <field name="code">6068</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6069">
-        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) </field>
-        <field name="code">6069</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6070">
-        <field name="name">Krankengeldzuschüsse</field>
-        <field name="code">6070</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6071">
-        <field name="name">Sachzuwendungen und Dienstleistungen an Minijobber</field>
-        <field name="code">6071</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6072">
-        <field name="name">Sachzuwendungen und Dienstleistungen an Arbeitnehmer</field>
-        <field name="code">6072</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6073">
-        <field name="name">Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</field>
-        <field name="code">6073</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6074">
-        <field name="name">Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG</field>
-        <field name="code">6074</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6075">
-        <field name="name">Zuschüsse der Agenturen für Arbeit (Haben) </field>
-        <field name="code">6075</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6076">
-        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen</field>
-        <field name="code">6076</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6077">
-        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Geschäftsführer</field>
-        <field name="code">6077</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6079">
-        <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</field>
-        <field name="code">6079</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6080">
-        <field name="name">Vermögenswirksame Leistungen</field>
-        <field name="code">6080</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6090">
-        <field name="name">Fahrtkostenerstattung Wohn./Arbeitsstätte</field>
-        <field name="code">6090</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6100">
-        <field name="name">Soziale Abgaben, Altersversorgung</field>
-        <field name="code">6100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6110">
-        <field name="name">Gesetzliche soziale Aufwendungen</field>
-        <field name="code">6110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6118">
-        <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG </field>
-        <field name="code">6118</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6120">
-        <field name="name">Beiträge zur Berufsgenossenschaft</field>
-        <field name="code">6120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6130">
-        <field name="name">Freiwillige soziale Aufwend., lohnsteuerfrei</field>
-        <field name="code">6130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6140">
-        <field name="name">Aufwendungen für Altersversorgung</field>
-        <field name="code">6140</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6147">
-        <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) </field>
-        <field name="code">6147</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6148">
-        <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
-        <field name="code">6148</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6149">
-        <field name="name">Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</field>
-        <field name="code">6149</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6150">
-        <field name="name">Versorgungskassen </field>
-        <field name="code">6150</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6160">
-        <field name="name">Aufwendungen für Unterstützung</field>
-        <field name="code">6160</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6170">
-        <field name="name">Sonstige soziale Abgaben</field>
-        <field name="code">6170</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6171">
-        <field name="name">Soziale Abgaben für Minijobber</field>
-        <field name="code">6171</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_06'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6200">
-        <field name="name">Abschreibung auf immaterielle Vermögensgegenstände</field>
-        <field name="code">6200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6201">
-        <field name="name">Abschreibung auf selbst geschaffene immaterielle Vermögensgegenstände</field>
-        <field name="code">6201</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6205">
-        <field name="name">Abschreibung auf den Geschäfts- oder Firmenwert</field>
-        <field name="code">6205</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6209">
-        <field name="name">Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</field>
-        <field name="code">6209</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6210">
-        <field name="name">Außerplanmäßige Abschreibung auf immaterielle Vermögensgegenstände</field>
-        <field name="code">6210</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6211">
-        <field name="name">Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.</field>
-        <field name="code">6211</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6220">
-        <field name="name">Abschreibungen auf Sachanlagen</field>
-        <field name="code">6220</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6221">
-        <field name="name">Abschreibungen auf Gebäude</field>
-        <field name="code">6221</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6222">
-        <field name="name">Abschreibungen auf Kfz</field>
-        <field name="code">6222</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6223">
-        <field name="name">Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers</field>
-        <field name="code">6223</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6230">
-        <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
-        <field name="code">6230</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6231">
-        <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
-        <field name="code">6231</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6232">
-        <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
-        <field name="code">6232</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6233">
-        <field name="name">Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter</field>
-        <field name="code">6233</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6240">
-        <field name="name">Abschreibung Sachanlagen steuerliche Sondervorschriften</field>
-        <field name="code">6240</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6241">
-        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)</field>
-        <field name="code">6241</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6242">
-        <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)</field>
-        <field name="code">6242</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6243">
-        <field name="name">Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 EStG (ohne Kfz)</field>
-        <field name="code">6243</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6244">
-        <field name="name">Kürzung der An.- oder Herstellungskost. gemäß  § 7g Abs. 2 EStG n.F. (für Kfz)</field>
-        <field name="code">6244</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6250">
-        <field name="name">Kaufleasing</field>
-        <field name="code">6250</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6260">
-        <field name="name">Sofortabschreibung GWG</field>
-        <field name="code">6260</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6262">
-        <field name="name">Abschreibungen auf aktivierte GWG</field>
-        <field name="code">6262</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6264">
-        <field name="name">Abschreibung Sammelposten GWG</field>
-        <field name="code">6264</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6266">
-        <field name="name">Außerplanmäßige Abschreibungen auf aktivierte GWG</field>
-        <field name="code">6266</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6268">
-        <field name="name">Abschreibungen. Ingangsetzung / Erweiterung</field>
-        <field name="code">6268</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6270">
-        <field name="name">Abschreibung- sonstige Vermögensgegenstände UV</field>
-        <field name="code">6270</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6272">
-        <field name="name">Abschreibungen auf UV, steuerrechtl. bedingt </field>
-        <field name="code">6272</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6278">
-        <field name="name">Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren</field>
-        <field name="code">6278</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6279">
-        <field name="name">Abschreibungen auf fertige und unfertige Erzeugnisse</field>
-        <field name="code">6279</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6280">
-        <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
-        <field name="code">6280</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6281">
-        <field name="name">Forderungsverluste 7 % USt (soweit unüblich hoch)</field>
-        <field name="code">6281</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6285">
-        <field name="name">Forderungsverluste 16 % USt (soweit unüblich hoch)</field>
-        <field name="code">6285</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6286">
-        <field name="name">Forderungsverluste 19 % USt (soweit unüblich hoch)</field>
-        <field name="code">6286</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6287">
-        <field name="name">Forderungsverluste 15 % USt (soweit unüblich hoch)</field>
-        <field name="code">6287</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6290">
-        <field name="name">Abschreibungen Forderungen geg. Kap.Gesellschaften § 3c EStG/§ 8b Abs. 3 KStG</field>
-        <field name="code">6290</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6291">
-        <field name="name">Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG</field>
-        <field name="code">6291</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6300">
-        <field name="name">Sonstige betriebliche Aufwendungen</field>
-        <field name="code">6300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6302">
-        <field name="name">Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung</field>
-        <field name="code">6302</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6303">
-        <field name="name">Fremdleistungen/Fremdarbeiten</field>
-        <field name="code">6303</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6304">
-        <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
-        <field name="code">6304</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6305">
-        <field name="name">Raumkosten</field>
-        <field name="code">6305</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6310">
-        <field name="name">Miete (unbewegliche Wirtschaftsgüter)</field>
-        <field name="code">6310</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6312">
-        <field name="name">Miete/Aufwendungen für doppelte Haushaltsführung</field>
-        <field name="code">6312</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6313">
-        <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung unbewegliche Wirtschaftsgüter</field>
-        <field name="code">6313</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6314">
-        <field name="name">Vergütung an Mitunternehmer Miete unbewegliche WG § 15 EStG</field>
-        <field name="code">6314</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6315">
-        <field name="name">Pacht (unbewegliche Wirtschaftsgüter)</field>
-        <field name="code">6315</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6316">
-        <field name="name">Leasing (unbewegliche Wirtschaftsgüter)</field>
-        <field name="code">6316</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6317">
-        <field name="name">Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen</field>
-        <field name="code">6317</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6319">
-        <field name="name">Vergütung an Mitunternehmer Pacht unbeweglichen WG § 15 EStG</field>
-        <field name="code">6319</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6320">
-        <field name="name">Heizung</field>
-        <field name="code">6320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6325">
-        <field name="name">Gas, Strom, Wasser</field>
-        <field name="code">6325</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6330">
-        <field name="name">Reinigung</field>
-        <field name="code">6330</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6335">
-        <field name="name">Instandhaltung betrieblicher Räume</field>
-        <field name="code">6335</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6340">
-        <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
-        <field name="code">6340</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6345">
-        <field name="name">Sonstige Raumkosten</field>
-        <field name="code">6345</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6348">
-        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
-        <field name="code">6348</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6349">
-        <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
-        <field name="code">6349</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6350">
-        <field name="name">Sonstige Grundstücksaufwendungen</field>
-        <field name="code">6350</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_1'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6390">
-        <field name="name">Zuwendungen, Spenden, steuerlich nicht abziehbar</field>
-        <field name="code">6390</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6391">
-        <field name="name">Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</field>
-        <field name="code">6391</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6392">
-        <field name="name">Zuwendungen, Spenden für mildtätige Zwecke</field>
-        <field name="code">6392</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6393">
-        <field name="name">Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke</field>
-        <field name="code">6393</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6394">
-        <field name="name">Zuwendungen, Spenden an politische Parteien</field>
-        <field name="code">6394</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6395">
-        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung</field>
-        <field name="code">6395</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6396">
-        <field name="name">Zuwendungen an Stiftungen gem. § 52 Abs. 2 Nr. 4 AO</field>
-        <field name="code">6396</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6397">
-        <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung</field>
-        <field name="code">6397</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6398">
-        <field name="name">Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.</field>
-        <field name="code">6398</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6400">
-        <field name="name">Versicherungen</field>
-        <field name="code">6400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6405">
-        <field name="name">Versicherungen für Gebäude</field>
-        <field name="code">6405</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6410">
-        <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen </field>
-        <field name="code">6410</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6420">
-        <field name="name">Beiträge</field>
-        <field name="code">6420</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6430">
-        <field name="name">Sonstige Abgaben</field>
-        <field name="code">6430</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6436">
-        <field name="name">Abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
-        <field name="code">6436</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6437">
-        <field name="name">Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
-        <field name="code">6437</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_2'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6440">
-        <field name="name">Ausgleichsabgabe Schwerbehindertengesetz</field>
-        <field name="code">6440</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6450">
-        <field name="name">Reparaturen, Instandhaltung von Bauten</field>
-        <field name="code">6450</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6460">
-        <field name="name">Reparaturen, Instandhaltung Anlage und Maschinen</field>
-        <field name="code">6460</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6470">
-        <field name="name">Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung</field>
-        <field name="code">6470</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6475">
-        <field name="name">Zuführung zu Aufwandsrückstellungen</field>
-        <field name="code">6475</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6485">
-        <field name="name">Reparaturen, Instandhaltung andere Anlagen</field>
-        <field name="code">6485</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6490">
-        <field name="name">Sonstige Reparaturen, Instandhaltungen</field>
-        <field name="code">6490</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6495">
-        <field name="name">Wartungskosten für Hard- und Software</field>
-        <field name="code">6495</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_3'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6498">
-        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
-        <field name="code">6498</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6500">
-        <field name="name">Fahrzeugkosten</field>
-        <field name="code">6500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6520">
-        <field name="name">Kfz-Versicherungen</field>
-        <field name="code">6520</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6530">
-        <field name="name">Laufende Kfz-Betriebskosten</field>
-        <field name="code">6530</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6540">
-        <field name="name">Kfz-Reparaturen</field>
-        <field name="code">6540</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6550">
-        <field name="name">Garagenmiete</field>
-        <field name="code">6550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6560">
-        <field name="name">Mietleasing Kfz</field>
-        <field name="code">6560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6570">
-        <field name="name">Sonstige Kfz-Kosten</field>
-        <field name="code">6570</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6580">
-        <field name="name">Mautgebühren</field>
-        <field name="code">6580</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6590">
-        <field name="name">Kfz-Kosten betriebl. Nutzung Kfz im PV</field>
-        <field name="code">6590</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6595">
-        <field name="name">Fremdfahrzeugkosten </field>
-        <field name="code">6595</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_4'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6600">
-        <field name="name">Werbekosten</field>
-        <field name="code">6600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6605">
-        <field name="name">Streuartikel</field>
-        <field name="code">6605</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6610">
-        <field name="name">Geschenke abzugsfähig ohne § 37b EStG</field>
-        <field name="code">6610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6611">
-        <field name="name">Geschenke abzugsfähig mit § 37b EStG</field>
-        <field name="code">6611</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6612">
-        <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
-        <field name="code">6612</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6620">
-        <field name="name">Geschenke nicht abzugsfähig ohne § 37b EStG</field>
-        <field name="code">6620</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6621">
-        <field name="name">Geschenke nicht abzugsfähig mit § 37b EStG</field>
-        <field name="code">6621</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6625">
-        <field name="name">Geschenke ausschließlich betriebl. genutzt</field>
-        <field name="code">6625</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6629">
-        <field name="name">Zugaben mit § 37b EStG</field>
-        <field name="code">6629</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6630">
-        <field name="name">Repräsentationskosten</field>
-        <field name="code">6630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6640">
-        <field name="name">Bewirtungskosten</field>
-        <field name="code">6640</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6641">
-        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
-        <field name="code">6641</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6642">
-        <field name="name">Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
-        <field name="code">6642</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6643">
-        <field name="name">Aufmerksamkeiten</field>
-        <field name="code">6643</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6644">
-        <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
-        <field name="code">6644</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6645">
-        <field name="name">Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten</field>
-        <field name="code">6645</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6650">
-        <field name="name">Reisekosten Arbeitnehmer</field>
-        <field name="code">6650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6660">
-        <field name="name">Reisekosten Arbeitnehmer Übernachtungsaufwand</field>
-        <field name="code">6660</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6663">
-        <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
-        <field name="code">6663</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6664">
-        <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
-        <field name="code">6664</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6668">
-        <field name="name">Reisekosten Arbeitnehmer Kilometergelderstattung</field>
-        <field name="code">6668</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6670">
-        <field name="name">Reisekosten Unternehmer</field>
-        <field name="code">6670</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6673">
-        <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
-        <field name="code">6673</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6674">
-        <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
-        <field name="code">6674</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6680">
-        <field name="name">Reisekosten UN Übernachtungsaufwand und Reisenebenkosten</field>
-        <field name="code">6680</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6688">
-        <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten, abziehbarer Anteil</field>
-        <field name="code">6688</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6689">
-        <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten (nicht abziehbarer Anteil)</field>
-        <field name="code">6689</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6690">
-        <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte und Familienheimfahrten (Haben)</field>
-        <field name="code">6690</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6691">
-        <field name="name">Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung</field>
-        <field name="code">6691</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_5'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6700">
-        <field name="name">Kosten der Warenabgabe</field>
-        <field name="code">6700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6710">
-        <field name="name">Verpackungsmaterial</field>
-        <field name="code">6710</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6740">
-        <field name="name">Ausgangsfrachten</field>
-        <field name="code">6740</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6760">
-        <field name="name">Transportversicherungen</field>
-        <field name="code">6760</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6770">
-        <field name="name">Verkaufsprovisionen</field>
-        <field name="code">6770</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6780">
-        <field name="name">Fremdarbeiten (Vertrieb)</field>
-        <field name="code">6780</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_6'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6790">
-        <field name="name">Aufwand für Gewährleistung</field>
-        <field name="code">6790</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6800">
-        <field name="name">Porto</field>
-        <field name="code">6800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6805">
-        <field name="name">Telefon</field>
-        <field name="code">6805</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6810">
-        <field name="name">Telefax und Internetkosten</field>
-        <field name="code">6810</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6815">
-        <field name="name">Bürobedarf</field>
-        <field name="code">6815</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6820">
-        <field name="name">Zeitschriften, Bücher</field>
-        <field name="code">6820</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6821">
-        <field name="name">Fortbildungskosten </field>
-        <field name="code">6821</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6822">
-        <field name="name">Freiwillige Sozialleistungen  </field>
-        <field name="code">6822</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6823">
-        <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
-        <field name="code">6823</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6824">
-        <field name="name">Haftungsvergütung an Mitunternehmer §15 EStG</field>
-        <field name="code">6824</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6825">
-        <field name="name">Rechts- und Beratungskosten</field>
-        <field name="code">6825</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6827">
-        <field name="name">Abschluss- und Prüfungskosten</field>
-        <field name="code">6827</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6830">
-        <field name="name">Buchführungskosten</field>
-        <field name="code">6830</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6833">
-        <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung bewegliche Wirtschaftsgüter</field>
-        <field name="code">6833</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6834">
-        <field name="name">Vergütung an Mitunternehmer Miete bewegliche WG § 15 EStG</field>
-        <field name="code">6834</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6835">
-        <field name="name">Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)</field>
-        <field name="code">6835</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6837">
-        <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
-        <field name="code">6837</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6838">
-        <field name="name">Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen</field>
-        <field name="code">6838</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6840">
-        <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
-        <field name="code">6840</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6845">
-        <field name="name">Werkzeuge und Kleingeräte</field>
-        <field name="code">6845</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6850">
-        <field name="name">Sonstiger Betriebsbedarf</field>
-        <field name="code">6850</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6855">
-        <field name="name">Nebenkosten des Geldverkehrs</field>
-        <field name="code">6855</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6856">
-        <field name="name">Aufwendungen aus Anteilen KapGes. z.T. nicht abz.</field>
-        <field name="code">6856</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6857">
-        <field name="name">Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.</field>
-        <field name="code">6857</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6859">
-        <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
-        <field name="code">6859</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6860">
-        <field name="name">Nicht abziehbare Vorsteuer</field>
-        <field name="code">6860</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6865">
-        <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
-        <field name="code">6865</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6871">
-        <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
-        <field name="code">6871</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6875">
-        <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen </field>
-        <field name="code">6875</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6876">
-        <field name="name">Abziehbare Aufsichtsratsvergütungen </field>
-        <field name="code">6876</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6880">
-        <field name="name">Aufwendungen aus Kursdifferenzen</field>
-        <field name="code">6880</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6881">
-        <field name="name">Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</field>
-        <field name="code">6881</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6883">
-        <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds </field>
-        <field name="code">6883</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6884">
-        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG </field>
-        <field name="code">6884</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6885">
-        <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
-        <field name="code">6885</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6886">
-        <field name="name">Erlöse Sachanlageverkäufe 16 % USt</field>
-        <field name="code">6886</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6888">
-        <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
-        <field name="code">6888</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6889">
-        <field name="name">Erlöse Sachanlageverkäufe</field>
-        <field name="code">6889</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6890">
-        <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
-        <field name="code">6890</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6891">
-        <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
-        <field name="code">6891</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6892">
-        <field name="name">Erlöse aus Verkauf Finanzanlagen z.T. n.abz.</field>
-        <field name="code">6892</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6895">
-        <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-        <field name="code">6895</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6896">
-        <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
-        <field name="code">6896</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6897">
-        <field name="name">Abgang Finanzanlagen Restbuchwert</field>
-        <field name="code">6897</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6898">
-        <field name="name">Abgang Finanzanlagen z.T. n.abz. Restbuchwert</field>
-        <field name="code">6898</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6900">
-        <field name="name">Verluste aus Anlagenabgang</field>
-        <field name="code">6900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6903">
-        <field name="name">Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.</field>
-        <field name="code">6903</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6905">
-        <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
-        <field name="code">6905</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6906">
-        <field name="name">Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar</field>
-        <field name="code">6906</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6910">
-        <field name="name">Abschreibungen auf Umlaufvermögen</field>
-        <field name="code">6910</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6912">
-        <field name="name">Abschreibungen auf Umlaufvermögen, steuerr. bedingt</field>
-        <field name="code">6912</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6918">
-        <field name="name">Aufwendungen aus dem Erwerb eigener Anteile</field>
-        <field name="code">6918</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6920">
-        <field name="name">Einstellung in die Pauschalwertberichtigung zu Forderungen</field>
-        <field name="code">6920</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6922">
-        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</field>
-        <field name="code">6922</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6923">
-        <field name="name">Einstellung in die Einzelwertberichtigung zu Forderungen</field>
-        <field name="code">6923</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6924">
-        <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</field>
-        <field name="code">6924</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6927">
-        <field name="name">Einstellungen in steuerliche Rücklagen</field>
-        <field name="code">6927</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6928">
-        <field name="name">Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR</field>
-        <field name="code">6928</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6929">
-        <field name="name">Einstellungen in die steuerliche Rücklage nach § 4g EStG</field>
-        <field name="code">6929</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6930">
-        <field name="name">Forderungsverluste</field>
-        <field name="code">6930</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6931">
-        <field name="name">Forderungsverluste 7 % USt</field>
-        <field name="code">6931</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6932">
-        <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen</field>
-        <field name="code">6932</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6933">
-        <field name="name">Forderungsverluste EG-Lieferungen 7 % USt</field>
-        <field name="code">6933</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6934">
-        <field name="name">Forderungsverluste EG-Lieferungen 16 % USt</field>
-        <field name="code">6934</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6935">
-        <field name="name">Forderungsverluste 16 % USt</field>
-        <field name="code">6935</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6936">
-        <field name="name">Forderungsverluste 19 % USt</field>
-        <field name="code">6936</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6937">
-        <field name="name">Forderungsverluste 15 % USt</field>
-        <field name="code">6937</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6938">
-        <field name="name">Forderungsverluste EG-Lieferungen 19 % USt</field>
-        <field name="code">6938</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6939">
-        <field name="name">Forderungsverluste aus im Inland stpfl. EG-Lieferungen 15 % USt (übl. Höhe)</field>
-        <field name="code">6939</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6960">
-        <field name="name">Periodenfremde Aufwendungen</field>
-        <field name="code">6960</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6967">
-        <field name="name">sonstige Aufwendungen betriebsfremd und regelmäßig </field>
-        <field name="code">6967</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6968">
-        <field name="name">Sonstige nicht abziehbare Aufwendungen</field>
-        <field name="code">6968</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_6969">
-        <field name="name">Sonstige Aufwendungen unregelmäßig </field>
-        <field name="code">6969</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7000">
-        <field name="name">Erträge aus Beteiligungen</field>
-        <field name="code">7000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7004">
-        <field name="name">Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen),  9 GewStG bzw. § 18 ESt</field>
-        <field name="code">7004</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7005">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Beteiligungen)</field>
-        <field name="code">7005</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7006">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)</field>
-        <field name="code">7006</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7008">
-        <field name="name">Gewinnanteile gewerbl.u. selbst. Mituntern., § 9 GewStG bzw. § 18 EStG</field>
-        <field name="code">7008</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7009">
-        <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
-        <field name="code">7009</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_09'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7010">
-        <field name="name">Erträge Wertpapiere/Ausleihungen Finanzanlagevermögen</field>
-        <field name="code">7010</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7011">
-        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens</field>
-        <field name="code">7011</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7012">
-        <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen</field>
-        <field name="code">7012</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7013">
-        <field name="name">Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</field>
-        <field name="code">7013</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7014">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen)</field>
-        <field name="code">7014</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7015">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
-        <field name="code">7015</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7016">
-        <field name="name">Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</field>
-        <field name="code">7016</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7017">
-        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.</field>
-        <field name="code">7017</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7018">
-        <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.</field>
-        <field name="code">7018</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7019">
-        <field name="name">Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen verbundene Unternehmen </field>
-        <field name="code">7019</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7020">
-        <field name="name">Zins- und Dividendenerträge</field>
-        <field name="code">7020</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7030">
-        <field name="name">Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</field>
-        <field name="code">7030</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_10'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7100">
-        <field name="name">Sonstige Zinsen u. ähnliche Erträge</field>
-        <field name="code">7100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7103">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)</field>
-        <field name="code">7103</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7104">
-        <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
-        <field name="code">7104</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7105">
-        <field name="name">Zinserträge § 233a AO, steuerpflichtig</field>
-        <field name="code">7105</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7106">
-        <field name="name">Zinserträge § 233a AO, steuerfrei (Anlage A KSt)</field>
-        <field name="code">7106</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7107">
-        <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei</field>
-        <field name="code">7107</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7109">
-        <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
-        <field name="code">7109</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7110">
-        <field name="name">Sonstige Zinserträge</field>
-        <field name="code">7110</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7119">
-        <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen </field>
-        <field name="code">7119</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7120">
-        <field name="name">Zinsähnliche Erträge</field>
-        <field name="code">7120</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7129">
-        <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen </field>
-        <field name="code">7129</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7130">
-        <field name="name">Diskonterträge</field>
-        <field name="code">7130</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7139">
-        <field name="name">Diskonterträge aus verbundenen Unternehmen </field>
-        <field name="code">7139</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7140">
-        <field name="name">Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</field>
-        <field name="code">7140</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7141">
-        <field name="name">Zinserträge aus der Abzinsung von Verbindlichkeiten</field>
-        <field name="code">7141</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7142">
-        <field name="name">Zinserträge aus der Abzinsung von Rückstellungen</field>
-        <field name="code">7142</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7143">
-        <field name="name">Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.</field>
-        <field name="code">7143</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7144">
-        <field name="name">Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.</field>
-        <field name="code">7144</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7145">
-        <field name="name">Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-        <field name="code">7145</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7190">
-        <field name="name">Erträge aus Verlustübernahme</field>
-        <field name="code">7190</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7192">
-        <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft </field>
-        <field name="code">7192</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7194">
-        <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
-        <field name="code">7194</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7200">
-        <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
-        <field name="code">7200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7201">
-        <field name="name">Abschreibungen auf Finanzanlagen (nicht dauerhaft)</field>
-        <field name="code">7201</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7204">
-        <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
-        <field name="code">7204</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7207">
-        <field name="name">Abschreibungen auf Finanzanlagen - verbundene Unternehmen</field>
-        <field name="code">7207</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7208">
-        <field name="name">Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern.,  § 8 GewStG </field>
-        <field name="code">7208</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7210">
-        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
-        <field name="code">7210</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7214">
-        <field name="name">Abschreibungen Wertpapiere des UV z.T. n.abz.</field>
-        <field name="code">7214</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7217">
-        <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</field>
-        <field name="code">7217</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7250">
-        <field name="name">Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften</field>
-        <field name="code">7250</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7255">
-        <field name="name">Abschreibungen Finanzanlagen z.T. n.abz.</field>
-        <field name="code">7255</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_07'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7300">
-        <field name="name">Zinsen und ähnliche Aufwendungen</field>
-        <field name="code">7300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7302">
-        <field name="name">Steuerl. n. abzugsf., andere Nebenleistg z. Steuern § 4 Abs. 5b EStG</field>
-        <field name="code">7302</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7303">
-        <field name="name">Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern </field>
-        <field name="code">7303</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7304">
-        <field name="name">Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern </field>
-        <field name="code">7304</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7305">
-        <field name="name">Zinsaufwendungen § 233a AO betriebliche Steuern</field>
-        <field name="code">7305</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7306">
-        <field name="name">Zinsaufwendungen § 233a bis 237 AO Personensteuern </field>
-        <field name="code">7306</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7309">
-        <field name="name">Zinsaufwendungen an verbundene Unternehmen</field>
-        <field name="code">7309</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7310">
-        <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
-        <field name="code">7310</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7313">
-        <field name="name">Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a EStG</field>
-        <field name="code">7313</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7316">
-        <field name="name">Zinsen für Gesellschafterdarlehen</field>
-        <field name="code">7316</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7317">
-        <field name="name">Zinsen an Gesellschafter mit mehr als 25% Beteiligung</field>
-        <field name="code">7317</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7319">
-        <field name="name">Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene Unternehmen</field>
-        <field name="code">7319</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7320">
-        <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
-        <field name="code">7320</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7323">
-        <field name="name">Abschreibungen auf Disagio zur Finanzierung</field>
-        <field name="code">7323</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7324">
-        <field name="name">Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens</field>
-        <field name="code">7324</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7325">
-        <field name="name">Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</field>
-        <field name="code">7325</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7326">
-        <field name="name">Zinsen zur Finanzierung des Anlagevermögen</field>
-        <field name="code">7326</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7327">
-        <field name="name">Renten und dauernde Lasten</field>
-        <field name="code">7327</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7328">
-        <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
-        <field name="code">7328</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7329">
-        <field name="name">Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene Unternehmen</field>
-        <field name="code">7329</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7330">
-        <field name="name">Zinsähnliche Aufwendungen</field>
-        <field name="code">7330</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7339">
-        <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen </field>
-        <field name="code">7339</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7340">
-        <field name="name">Diskontaufwendungen</field>
-        <field name="code">7340</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7349">
-        <field name="name">Diskontaufwendungen an verbundene Unternehmen </field>
-        <field name="code">7349</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7350">
-        <field name="name">Zinsen und ähnliche Aufwendungen z.T. nicht abz.</field>
-        <field name="code">7350</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7351">
-        <field name="name">Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.</field>
-        <field name="code">7351</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7355">
-        <field name="name">Kreditprovisionen und Verwaltungskostenbeiträge</field>
-        <field name="code">7355</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7360">
-        <field name="name">Zinsanteil der Zuführungen zu Pensionsrückstellungen</field>
-        <field name="code">7360</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7361">
-        <field name="name">Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</field>
-        <field name="code">7361</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7362">
-        <field name="name">Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
-        <field name="code">7362</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7363">
-        <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.</field>
-        <field name="code">7363</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7364">
-        <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 246 Abs. 2 HGB</field>
-        <field name="code">7364</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_13'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7365">
-        <field name="name">Aufwendungen aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB</field>
-        <field name="code">7365</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7366">
-        <field name="name">Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen</field>
-        <field name="code">7366</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_11'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7390">
-        <field name="name">Aufwendungen aus Verlustübernahme </field>
-        <field name="code">7390</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7392">
-        <field name="name">Abgeführte Gewinne auf Grund eine Gewinngemeinschaft </field>
-        <field name="code">7392</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7394">
-        <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
-        <field name="code">7394</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7399">
-        <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
-        <field name="code">7399</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7400">
-        <field name="name">Außerordentliche Erträge</field>
-        <field name="code">7400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7401">
-        <field name="name">Außerordentliche Erträge finanzwirksam </field>
-        <field name="code">7401</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7450">
-        <field name="name">Außerordentliche Erträge nicht finanzwirksam </field>
-        <field name="code">7450</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7451">
-        <field name="name">Erträge durch Verschmelzung und Umwandlung</field>
-        <field name="code">7451</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7452">
-        <field name="name">Erträge durch den Verkauf von bedeutenden Beteiligungen</field>
-        <field name="code">7452</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7453">
-        <field name="name">Erträge durch den Verkauf von bedeutenden Grundstücken</field>
-        <field name="code">7453</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7454">
-        <field name="name">Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
-        <field name="code">7454</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7460">
-        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften</field>
-        <field name="code">7460</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7461">
-        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)</field>
-        <field name="code">7461</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7462">
-        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)</field>
-        <field name="code">7462</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7463">
-        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)</field>
-        <field name="code">7463</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7464">
-        <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
-        <field name="code">7464</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7500">
-        <field name="name">Außerordentliche Aufwendungen</field>
-        <field name="code">7500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7501">
-        <field name="name">Außerordentliche Aufwendungen finanzwirksam </field>
-        <field name="code">7501</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7550">
-        <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam </field>
-        <field name="code">7550</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7551">
-        <field name="name">Verluste durch Verschmelzung und Umwandlung</field>
-        <field name="code">7551</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7552">
-        <field name="name">Verluste durch außergewöhnliche Schadensfälle</field>
-        <field name="code">7552</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7553">
-        <field name="name">Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</field>
-        <field name="code">7553</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7554">
-        <field name="name">Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
-        <field name="code">7554</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7560">
-        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften</field>
-        <field name="code">7560</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7561">
-        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)</field>
-        <field name="code">7561</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7562">
-        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)</field>
-        <field name="code">7562</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7563">
-        <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
-        <field name="code">7563</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_08_7'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7600">
-        <field name="name">Körperschaftsteuer</field>
-        <field name="code">7600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7603">
-        <field name="name">Körperschaftsteuer für Vorjahre</field>
-        <field name="code">7603</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7604">
-        <field name="name">Körperschaftsteuererstattungen für Vorjahre</field>
-        <field name="code">7604</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7607">
-        <field name="name">Solidaritätszuschlag Erstattungen für Vorjahre</field>
-        <field name="code">7607</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7608">
-        <field name="name">Solidaritätszuschlag</field>
-        <field name="code">7608</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7609">
-        <field name="name">Solidaritätszuschlag für Vorjahre</field>
-        <field name="code">7609</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7610">
-        <field name="name">Gewerbesteuer ( Vorauszahlung )</field>
-        <field name="code">7610</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7630">
-        <field name="name">Kapitalertragsteuer 25 %</field>
-        <field name="code">7630</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7633">
-        <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</field>
-        <field name="code">7633</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7639">
-        <field name="name">Anrechnung / Abzug ausländische Quellensteuer</field>
-        <field name="code">7639</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7640">
-        <field name="name">Gewerbesteuernachzahlungen Vorjahre</field>
-        <field name="code">7640</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7641">
-        <field name="name">Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG</field>
-        <field name="code">7641</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7642">
-        <field name="name">Gewerbesteuererstattungen Vorjahre</field>
-        <field name="code">7642</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7643">
-        <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG</field>
-        <field name="code">7643</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7644">
-        <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen</field>
-        <field name="code">7644</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7646">
-        <field name="name">Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</field>
-        <field name="code">7646</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7648">
-        <field name="name">Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</field>
-        <field name="code">7648</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_04'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7649">
-        <field name="name">Erträge aus der Zuführung und Auflösung von latenten Steuern</field>
-        <field name="code">7649</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_14'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_revenue"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7650">
-        <field name="name">Sonstige Steuern</field>
-        <field name="code">7650</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7675">
-        <field name="name">Verbrauchsteuer</field>
-        <field name="code">7675</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7678">
-        <field name="name">Ökosteuer</field>
-        <field name="code">7678</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7680">
-        <field name="name">Grundsteuer</field>
-        <field name="code">7680</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7685">
-        <field name="name">Kfz-Steuer</field>
-        <field name="code">7685</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7690">
-        <field name="name">Steuernachzahlung Vorj. - sonst. Steuern</field>
-        <field name="code">7690</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7692">
-        <field name="name">Steuererstattungen Vorj. - sonst. Steuern</field>
-        <field name="code">7692</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_7694">
-        <field name="name">Erträge - Auflösung v. Rückst. f. sonst. St.</field>
-        <field name="code">7694</field>
-        <field name="reconcile" eval="False"/>
-        <field name="tag_ids" eval="[(6,0, [ref('l10n_de.tag_de_pl_15'),])]"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_expenses"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_9000">
-        <field name="name">Saldenvorträge Sachkonten</field>
-        <field name="code">9000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_other_income"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_9008">
-        <field name="name">Saldenvorträge Debitoren</field>
-        <field name="code">9008</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_other_income"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_9009">
-        <field name="name">Saldenvorträge Kreditoren</field>
-        <field name="code">9009</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_other_income"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record model="account.account.template" id="account_9090">
-        <field name="name">Summenvortragskonto</field>
-        <field name="code">9090</field>
-        <field name="reconcile" eval="False"/>
-        <field name="reconcile" eval="False"/>
-        <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-        <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-    </record>
-
-    <record id="l10n_chart_de_skr04" model="account.chart.template">
-        <field name="cash_account_code_prefix">1600</field>
-        <field name="bank_account_code_prefix">1800</field>
-        <field name="property_account_receivable_id" ref="account_1200"/>
-        <field name="property_account_payable_id" ref="account_3300"/>
-        <field name="property_account_expense_categ_id" ref="account_5400"/>
-        <field name="property_account_income_categ_id" ref="account_4400"/>
-        <field name="income_currency_exchange_account_id" ref="account_4840"/>
-        <field name="expense_currency_exchange_account_id" ref="account_6880"/>
-    </record>
+    <data noupdate="1">
+
+        <record id="chart_skr04_1460" model="account.account.template">
+            <field name="code">1460</field>
+            <field name="name">Geldtransit</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" 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"/>
+        </record>
+        <record id="l10n_chart_de_skr04" model="account.chart.template">
+            <field name="name">Deutscher Kontenplan SKR04</field>
+            <field name="currency_id" ref="base.EUR"/>
+            <field name="transfer_account_id" ref="chart_skr04_1460"/>
+        </record>
+        <record id="chart_skr04_1460" model="account.account.template">
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+
+        <record id="chart_skr04_50" model="account.account.template">
+            <field name="code">0050</field>
+            <field name="name">Ausstehende nicht eingeforderte Einlagen (Komplementär)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_60" model="account.account.template">
+            <field name="code">0060</field>
+            <field name="name">Ausstehende eingeforderte Einlagen (Komplementär)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_70" model="account.account.template">
+            <field name="code">0070</field>
+            <field name="name">Ausstehende nicht eingeforderte Einlagen (Kommanditist)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_80" model="account.account.template">
+            <field name="code">0080</field>
+            <field name="name">Ausstehende eingeforderte Einlagen (Kommanditist)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_90" model="account.account.template">
+            <field name="code">0090</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_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_100" model="account.account.template">
+            <field name="code">0100</field>
+            <field name="name">Entgeltlich erworbene 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_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_110" model="account.account.template">
+            <field name="code">0110</field>
+            <field name="name">Konzessionen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_120" model="account.account.template">
+            <field name="code">0120</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_130" model="account.account.template">
+            <field name="code">0130</field>
+            <field name="name">Ähnliche Rechte und Werte</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_135" model="account.account.template">
+            <field name="code">0135</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_140" model="account.account.template">
+            <field name="code">0140</field>
+            <field name="name">Lizenzen an gewerblichen Schutzrechten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_143" model="account.account.template">
+            <field name="code">0143</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_144" model="account.account.template">
+            <field name="code">0144</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_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_145" model="account.account.template">
+            <field name="code">0145</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_146" model="account.account.template">
+            <field name="code">0146</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_147" model="account.account.template">
+            <field name="code">0147</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_148" model="account.account.template">
+            <field name="code">0148</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_150" model="account.account.template">
+            <field name="code">0150</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_170" model="account.account.template">
+            <field name="code">0170</field>
+            <field name="name">Anzahlungen auf immaterielle Vermögensgegenstände </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_179" model="account.account.template">
+            <field name="code">0179</field>
+            <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_200" model="account.account.template">
+            <field name="code">0200</field>
+            <field name="name">Grundstücke, grundstücksgleiche 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_210" model="account.account.template">
+            <field name="code">0210</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_215" model="account.account.template">
+            <field name="code">0215</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_220" model="account.account.template">
+            <field name="code">0220</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_225" model="account.account.template">
+            <field name="code">0225</field>
+            <field name="name">Grundstücke mit Substanzverzehr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_230" model="account.account.template">
+            <field name="code">0230</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_235" model="account.account.template">
+            <field name="code">0235</field>
+            <field name="name">Grundstückswerte eigener bebauter Grundstücke </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_240" model="account.account.template">
+            <field name="code">0240</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_250" model="account.account.template">
+            <field name="code">0250</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_260" model="account.account.template">
+            <field name="code">0260</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_270" model="account.account.template">
+            <field name="code">0270</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_280" model="account.account.template">
+            <field name="code">0280</field>
+            <field name="name">Außenanlagen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_285" model="account.account.template">
+            <field name="code">0285</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_290" model="account.account.template">
+            <field name="code">0290</field>
+            <field name="name">Einrichtungen für Geschäfts- Fabrik- und andere Bauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_300" model="account.account.template">
+            <field name="code">0300</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_305" model="account.account.template">
+            <field name="code">0305</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_310" model="account.account.template">
+            <field name="code">0310</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_315" model="account.account.template">
+            <field name="code">0315</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_320" model="account.account.template">
+            <field name="code">0320</field>
+            <field name="name">Einrichtungen für Wohnbauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_329" model="account.account.template">
+            <field name="code">0329</field>
+            <field name="name">Gebäudeteil des häuslichen Arbeitszimmers</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_330" model="account.account.template">
+            <field name="code">0330</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_340" model="account.account.template">
+            <field name="code">0340</field>
+            <field name="name">Geschäftsbauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_350" model="account.account.template">
+            <field name="code">0350</field>
+            <field name="name">Fabrikbauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_360" model="account.account.template">
+            <field name="code">0360</field>
+            <field name="name">Wohnbauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_370" model="account.account.template">
+            <field name="code">0370</field>
+            <field name="name">Andere Bauten </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_380" model="account.account.template">
+            <field name="code">0380</field>
+            <field name="name">Garagen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_390" model="account.account.template">
+            <field name="code">0390</field>
+            <field name="name">Außenanlagen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_395" model="account.account.template">
+            <field name="code">0395</field>
+            <field name="name">Hof- und Wegebefestigungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_398" model="account.account.template">
+            <field name="code">0398</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_400" model="account.account.template">
+            <field name="code">0400</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_420" model="account.account.template">
+            <field name="code">0420</field>
+            <field name="name">Technische Anlagen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_440" model="account.account.template">
+            <field name="code">0440</field>
+            <field name="name">Maschinen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_450" model="account.account.template">
+            <field name="code">0450</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_460" model="account.account.template">
+            <field name="code">0460</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_470" model="account.account.template">
+            <field name="code">0470</field>
+            <field name="name">Betriebsvorrichtungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_500" model="account.account.template">
+            <field name="code">0500</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_510" model="account.account.template">
+            <field name="code">0510</field>
+            <field name="name">Andere Anlagen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_520" model="account.account.template">
+            <field name="code">0520</field>
+            <field name="name">Pkw</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_540" model="account.account.template">
+            <field name="code">0540</field>
+            <field name="name">Lkw</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_560" model="account.account.template">
+            <field name="code">0560</field>
+            <field name="name">Sonstige Transportmittel</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_620" model="account.account.template">
+            <field name="code">0620</field>
+            <field name="name">Werkzeuge</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_630" model="account.account.template">
+            <field name="code">0630</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_635" model="account.account.template">
+            <field name="code">0635</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_640" model="account.account.template">
+            <field name="code">0640</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_650" model="account.account.template">
+            <field name="code">0650</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_660" model="account.account.template">
+            <field name="code">0660</field>
+            <field name="name">Gerüst- und Schalungsmaterial</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_670" model="account.account.template">
+            <field name="code">0670</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_675" model="account.account.template">
+            <field name="code">0675</field>
+            <field name="name">Geringwertige Wirtschaftsgüter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_680" model="account.account.template">
+            <field name="code">0680</field>
+            <field name="name">Einbauten in fremde Grundstücke</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_690" model="account.account.template">
+            <field name="code">0690</field>
+            <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_700" model="account.account.template">
+            <field name="code">0700</field>
+            <field name="name">Geleistete Anzahlungen und Anlagen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_705" model="account.account.template">
+            <field name="code">0705</field>
+            <field name="name">Anzahlungen auf 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_710" model="account.account.template">
+            <field name="code">0710</field>
+            <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_720" model="account.account.template">
+            <field name="code">0720</field>
+            <field name="name">Anzahlungen auf 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_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_725" model="account.account.template">
+            <field name="code">0725</field>
+            <field name="name">Wohnbauten im Bau </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_735" model="account.account.template">
+            <field name="code">0735</field>
+            <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_740" model="account.account.template">
+            <field name="code">0740</field>
+            <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_755" model="account.account.template">
+            <field name="code">0755</field>
+            <field name="name">Wohnbauten im Bau </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_765" model="account.account.template">
+            <field name="code">0765</field>
+            <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundtücken</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_770" model="account.account.template">
+            <field name="code">0770</field>
+            <field name="name">Technische Anlagen und Maschinen im Bau </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_780" model="account.account.template">
+            <field name="code">0780</field>
+            <field name="name">Anzahlungen auf Technische Anlagen und Maschinen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_785" model="account.account.template">
+            <field name="code">0785</field>
+            <field name="name">Andere Anlagen, Betriebs- und Geschäftsausstattung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_795" model="account.account.template">
+            <field name="code">0795</field>
+            <field name="name">Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_800" model="account.account.template">
+            <field name="code">0800</field>
+            <field name="name">Anteile an verbundenen Unternehmen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_803" model="account.account.template">
+            <field name="code">0803</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_804" model="account.account.template">
+            <field name="code">0804</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_805" model="account.account.template">
+            <field name="code">0805</field>
+            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_808" model="account.account.template">
+            <field name="code">0808</field>
+            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_809" model="account.account.template">
+            <field name="code">0809</field>
+            <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_810" model="account.account.template">
+            <field name="code">0810</field>
+            <field name="name">Ausleihungen an verbundene Unternehmen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_813" model="account.account.template">
+            <field name="code">0813</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_814" model="account.account.template">
+            <field name="code">0814</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_815" model="account.account.template">
+            <field name="code">0815</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_820" model="account.account.template">
+            <field name="code">0820</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_829" model="account.account.template">
+            <field name="code">0829</field>
+            <field name="name">Beteiligung einer GmbH and Co. KG an einer 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_830" model="account.account.template">
+            <field name="code">0830</field>
+            <field name="name">Typisch stille Beteiligungen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_840" model="account.account.template">
+            <field name="code">0840</field>
+            <field name="name">Atypisch stille Beteiligungen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_850" model="account.account.template">
+            <field name="code">0850</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_860" model="account.account.template">
+            <field name="code">0860</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_880" model="account.account.template">
+            <field name="code">0880</field>
+            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_883" model="account.account.template">
+            <field name="code">0883</field>
+            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_885" model="account.account.template">
+            <field name="code">0885</field>
+            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis,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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_900" model="account.account.template">
+            <field name="code">0900</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_910" model="account.account.template">
+            <field name="code">0910</field>
+            <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_920" model="account.account.template">
+            <field name="code">0920</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_930" model="account.account.template">
+            <field name="code">0930</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_940" model="account.account.template">
+            <field name="code">0940</field>
+            <field name="name">Darlehen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_960" model="account.account.template">
+            <field name="code">0960</field>
+            <field name="name">Ausleihungen an Gesellschafter </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_961" model="account.account.template">
+            <field name="code">0961</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_962" model="account.account.template">
+            <field name="code">0962</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_963" model="account.account.template">
+            <field name="code">0963</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_964" model="account.account.template">
+            <field name="code">0964</field>
+            <field name="name">Ausleihungen stille 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_970" model="account.account.template">
+            <field name="code">0970</field>
+            <field name="name">Ausleihungen an nahe stehende Personen  </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_980" model="account.account.template">
+            <field name="code">0980</field>
+            <field name="name">Genossenschaftsanteile zum langfristigen Verbleib </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1000" model="account.account.template">
+            <field name="code">1000</field>
+            <field name="name">Roh-, Hilfs- und Betriebsstoffe</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1040" model="account.account.template">
+            <field name="code">1040</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1050" model="account.account.template">
+            <field name="code">1050</field>
+            <field name="name">Unfertige Erzeugnisse</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1080" model="account.account.template">
+            <field name="code">1080</field>
+            <field name="name">Unfertige Leistungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1090" model="account.account.template">
+            <field name="code">1090</field>
+            <field name="name">In Ausführung befindliche Bauaufträge</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1095" model="account.account.template">
+            <field name="code">1095</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1100" model="account.account.template">
+            <field name="code">1100</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1110" model="account.account.template">
+            <field name="code">1110</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1140" model="account.account.template">
+            <field name="code">1140</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1180" model="account.account.template">
+            <field name="code">1180</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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1181" model="account.account.template">
+            <field name="code">1181</field>
+            <field name="name">Geleistete Anzahlungen 7 % Vorsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1186" model="account.account.template">
+            <field name="code">1186</field>
+            <field name="name">Geleistete Anzahlungen 19 % Vorsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1190" model="account.account.template">
+            <field name="code">1190</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_I_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1200" model="account.account.template">
+            <field name="code">1200</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1205" model="account.account.template">
+            <field name="code">1205</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen (Odoo)</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1210" model="account.account.template">
+            <field name="code">1210</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1215" model="account.account.template">
+            <field name="code">1215</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1216" model="account.account.template">
+            <field name="code">1216</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1217" model="account.account.template">
+            <field name="code">1217</field>
+            <field name="name">Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1218" model="account.account.template">
+            <field name="code">1218</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1219" model="account.account.template">
+            <field name="code">1219</field>
+            <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1220" model="account.account.template">
+            <field name="code">1220</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1221" model="account.account.template">
+            <field name="code">1221</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1225" model="account.account.template">
+            <field name="code">1225</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1230" model="account.account.template">
+            <field name="code">1230</field>
+            <field name="name">Wechsel aus Lieferungen und Leistungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1231" model="account.account.template">
+            <field name="code">1231</field>
+            <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1232" model="account.account.template">
+            <field name="code">1232</field>
+            <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1235" model="account.account.template">
+            <field name="code">1235</field>
+            <field name="name">Wechsel aus Lieferungen und Leistungen, bundesbankfähig</field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1240" model="account.account.template">
+            <field name="code">1240</field>
+            <field name="name">Zweifelhafte Forderungen </field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1241" model="account.account.template">
+            <field name="code">1241</field>
+            <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1245" model="account.account.template">
+            <field name="code">1245</field>
+            <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1246" model="account.account.template">
+            <field name="code">1246</field>
+            <field name="name">Einzelwertberichtigung zu Forderungen - 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_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1247" model="account.account.template">
+            <field name="code">1247</field>
+            <field name="name">Einzelwertberichtigung zu Forderungen - 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_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1248" model="account.account.template">
+            <field name="code">1248</field>
+            <field name="name">Pauschalwertberichtigung zu Forderungen - 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_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1249" model="account.account.template">
+            <field name="code">1249</field>
+            <field name="name">Pauschalwertberichtigung zu Forderungen - 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_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1250" model="account.account.template">
+            <field name="code">1250</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter </field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1251" model="account.account.template">
+            <field name="code">1251</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1255" model="account.account.template">
+            <field name="code">1255</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1260" model="account.account.template">
+            <field name="code">1260</field>
+            <field name="name">Forderungen gegen verbundene Unternehmen</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1261" model="account.account.template">
+            <field name="code">1261</field>
+            <field name="name">Forderungen gegen verbundene Unternehmen 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_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1265" model="account.account.template">
+            <field name="code">1265</field>
+            <field name="name">Forderungen gegen verbundene Unternehmen 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_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1266" model="account.account.template">
+            <field name="code">1266</field>
+            <field name="name">Besitzwechsel gegen verbundene Unternehmen </field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1267" model="account.account.template">
+            <field name="code">1267</field>
+            <field name="name">Besitzwechsel gegen verbundene Unternehmen 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_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1268" model="account.account.template">
+            <field name="code">1268</field>
+            <field name="name">Besitzwechsel gegen verbundene Unternehmen 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_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1269" model="account.account.template">
+            <field name="code">1269</field>
+            <field name="name">Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1270" model="account.account.template">
+            <field name="code">1270</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen </field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1271" model="account.account.template">
+            <field name="code">1271</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1275" model="account.account.template">
+            <field name="code">1275</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1276" model="account.account.template">
+            <field name="code">1276</field>
+            <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1277" model="account.account.template">
+            <field name="code">1277</field>
+            <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1280" model="account.account.template">
+            <field name="code">1280</field>
+            <field name="name">Forderungen gegen Unternehmen mit Beteiligungsverhältnis</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1281" model="account.account.template">
+            <field name="code">1281</field>
+            <field name="name">Forderungen gegen Unternehmen,mit Beteiligungsverhältnis 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1285" model="account.account.template">
+            <field name="code">1285</field>
+            <field name="name">Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1286" model="account.account.template">
+            <field name="code">1286</field>
+            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1287" model="account.account.template">
+            <field name="code">1287</field>
+            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis  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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1288" model="account.account.template">
+            <field name="code">1288</field>
+            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1289" model="account.account.template">
+            <field name="code">1289</field>
+            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1290" model="account.account.template">
+            <field name="code">1290</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_receivable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1291" model="account.account.template">
+            <field name="code">1291</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1295" model="account.account.template">
+            <field name="code">1295</field>
+            <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1296" model="account.account.template">
+            <field name="code">1296</field>
+            <field name="name">WB Forderungen gg. UN. mit Beteiliggverh. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1297" model="account.account.template">
+            <field name="code">1297</field>
+            <field name="name">WB Forderungen gg. UN. mit Beteiligungsverh. gr.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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1298" model="account.account.template">
+            <field name="code">1298</field>
+            <field name="name">Ausstehende Einlagen eingefordert</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1299" model="account.account.template">
+            <field name="code">1299</field>
+            <field name="name">Nachschüsse (Forderungen, Gegenkonto 2929)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1300" model="account.account.template">
+            <field name="code">1300</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1301" model="account.account.template">
+            <field name="code">1301</field>
+            <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1305" model="account.account.template">
+            <field name="code">1305</field>
+            <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1307" model="account.account.template">
+            <field name="code">1307</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1308" model="account.account.template">
+            <field name="code">1308</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1309" model="account.account.template">
+            <field name="code">1309</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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1310" model="account.account.template">
+            <field name="code">1310</field>
+            <field name="name">Forderungen gegen Geschäftsführer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1311" model="account.account.template">
+            <field name="code">1311</field>
+            <field name="name">Forderungen gegen Geschäftsführer bis 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1315" model="account.account.template">
+            <field name="code">1315</field>
+            <field name="name">Forderungen gegen Geschäftsführer größer 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1317" model="account.account.template">
+            <field name="code">1317</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1318" model="account.account.template">
+            <field name="code">1318</field>
+            <field name="name">Forderungen gegen persönlich haftende 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1319" model="account.account.template">
+            <field name="code">1319</field>
+            <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1320" model="account.account.template">
+            <field name="code">1320</field>
+            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1321" model="account.account.template">
+            <field name="code">1321</field>
+            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1325" model="account.account.template">
+            <field name="code">1325</field>
+            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder 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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1327" model="account.account.template">
+            <field name="code">1327</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1328" model="account.account.template">
+            <field name="code">1328</field>
+            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1329" model="account.account.template">
+            <field name="code">1329</field>
+            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1330" model="account.account.template">
+            <field name="code">1330</field>
+            <field name="name">Forderungen gegen sonstige 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1331" model="account.account.template">
+            <field name="code">1331</field>
+            <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1335" model="account.account.template">
+            <field name="code">1335</field>
+            <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1337" model="account.account.template">
+            <field name="code">1337</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1338" model="account.account.template">
+            <field name="code">1338</field>
+            <field name="name">Forderungen gegen typisch stille Gesellschafter 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1339" model="account.account.template">
+            <field name="code">1339</field>
+            <field name="name">Forderungen gegen typisch stille Gesellschafter 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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1340" model="account.account.template">
+            <field name="code">1340</field>
+            <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1341" model="account.account.template">
+            <field name="code">1341</field>
+            <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung 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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1345" model="account.account.template">
+            <field name="code">1345</field>
+            <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1350" model="account.account.template">
+            <field name="code">1350</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1351" model="account.account.template">
+            <field name="code">1351</field>
+            <field name="name">Kautionen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1355" model="account.account.template">
+            <field name="code">1355</field>
+            <field name="name">Kautionen - Restlaufzeit größer 1 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1360" model="account.account.template">
+            <field name="code">1360</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_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1361" model="account.account.template">
+            <field name="code">1361</field>
+            <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1365" model="account.account.template">
+            <field name="code">1365</field>
+            <field name="name">Darlehen - Restlaufzeit größer 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1369" model="account.account.template">
+            <field name="code">1369</field>
+            <field name="name">Ford. ggü. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1370" model="account.account.template">
+            <field name="code">1370</field>
+            <field name="name">Durchlaufende Posten</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1374" model="account.account.template">
+            <field name="code">1374</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1375" model="account.account.template">
+            <field name="code">1375</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1378" model="account.account.template">
+            <field name="code">1378</field>
+            <field name="name">Ansprüche aus Rückdeckungsversicherungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1380" model="account.account.template">
+            <field name="code">1380</field>
+            <field name="name">Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1381" model="account.account.template">
+            <field name="code">1381</field>
+            <field name="name">Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_E')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1382" model="account.account.template">
+            <field name="code">1382</field>
+            <field name="name">Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1383" model="account.account.template">
+            <field name="code">1383</field>
+            <field name="name">Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1390" model="account.account.template">
+            <field name="code">1390</field>
+            <field name="name">GmbH-Anteile zum kurzfristigen Verbleib </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1391" model="account.account.template">
+            <field name="code">1391</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1393" model="account.account.template">
+            <field name="code">1393</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1394" model="account.account.template">
+            <field name="code">1394</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1395" model="account.account.template">
+            <field name="code">1395</field>
+            <field name="name">Genossenschafts-Anteile zum kurzfristigen Verbleib </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1396" model="account.account.template">
+            <field name="code">1396</field>
+            <field name="name">Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1397" model="account.account.template">
+            <field name="code">1397</field>
+            <field name="name">Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1398" model="account.account.template">
+            <field name="code">1398</field>
+            <field name="name">Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1399" model="account.account.template">
+            <field name="code">1399</field>
+            <field name="name">Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1400" model="account.account.template">
+            <field name="code">1400</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1401" model="account.account.template">
+            <field name="code">1401</field>
+            <field name="name">Abziehbare Vorsteuer 7 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1402" model="account.account.template">
+            <field name="code">1402</field>
+            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1404" model="account.account.template">
+            <field name="code">1404</field>
+            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1406" model="account.account.template">
+            <field name="code">1406</field>
+            <field name="name">Abziehbare Vorsteuer 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1407" model="account.account.template">
+            <field name="code">1407</field>
+            <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1408" model="account.account.template">
+            <field name="code">1408</field>
+            <field name="name">Abziehbare Vorsteuer nach § 13b UStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1410" model="account.account.template">
+            <field name="code">1410</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1411" model="account.account.template">
+            <field name="code">1411</field>
+            <field name="name">Aufzuteilende Vorsteuer 7 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1412" model="account.account.template">
+            <field name="code">1412</field>
+            <field name="name">Aufzuteilende Vorsteuer aus innergem. Erwerb</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1413" model="account.account.template">
+            <field name="code">1413</field>
+            <field name="name">Aufzuteilende Vorsteuer aus innergem. Erwerb 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1416" model="account.account.template">
+            <field name="code">1416</field>
+            <field name="name">Aufzuteilende Vorsteuer 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1417" model="account.account.template">
+            <field name="code">1417</field>
+            <field name="name">Aufzuteilende Vorsteuer nach §§ 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1419" model="account.account.template">
+            <field name="code">1419</field>
+            <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1420" model="account.account.template">
+            <field name="code">1420</field>
+            <field name="name">Umsatzsteuerforderungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1421" model="account.account.template">
+            <field name="code">1421</field>
+            <field name="name">Umsatzsteuerforderungen laufendes 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1422" model="account.account.template">
+            <field name="code">1422</field>
+            <field name="name">Umsatzsteuerforderungen Vorjahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1425" model="account.account.template">
+            <field name="code">1425</field>
+            <field name="name">Umsatzsteuerforderungen früherer Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1427" model="account.account.template">
+            <field name="code">1427</field>
+            <field name="name">Forderungen aus entrichteten 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1431" model="account.account.template">
+            <field name="code">1431</field>
+            <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1432" model="account.account.template">
+            <field name="code">1432</field>
+            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb von Neufahrzeugen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1433" model="account.account.template">
+            <field name="code">1433</field>
+            <field name="name">Entstandene Einfuhrumsatzsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1434" model="account.account.template">
+            <field name="code">1434</field>
+            <field name="name">Vorsteuer in Folgeperiode/im Folgejahr abziehbar</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1435" model="account.account.template">
+            <field name="code">1435</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1436" model="account.account.template">
+            <field name="code">1436</field>
+            <field name="name">Vorsteuer 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_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1440" model="account.account.template">
+            <field name="code">1440</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1450" model="account.account.template">
+            <field name="code">1450</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1456" model="account.account.template">
+            <field name="code">1456</field>
+            <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1457" model="account.account.template">
+            <field name="code">1457</field>
+            <field name="name">Forderung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1480" model="account.account.template">
+            <field name="code">1480</field>
+            <field name="name">Gegenkonto Vorsteuer § 4/3 EStG </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1481" model="account.account.template">
+            <field name="code">1481</field>
+            <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1482" model="account.account.template">
+            <field name="code">1482</field>
+            <field name="name">Vorsteuer aus Investitionen § 4/3 EStG </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1483" model="account.account.template">
+            <field name="code">1483</field>
+            <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1485" model="account.account.template">
+            <field name="code">1485</field>
+            <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam  </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1486" model="account.account.template">
+            <field name="code">1486</field>
+            <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam  </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1490" model="account.account.template">
+            <field name="code">1490</field>
+            <field name="name">Verrechnungskonto 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1495" model="account.account.template">
+            <field name="code">1495</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_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1498" model="account.account.template">
+            <field name="code">1498</field>
+            <field name="name">Überleitungskonto 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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1500" model="account.account.template">
+            <field name="code">1500</field>
+            <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen) </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1504" model="account.account.template">
+            <field name="code">1504</field>
+            <field name="name">Anteile an herrschender Gesellschaft (Umlaufvermögen) </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1510" model="account.account.template">
+            <field name="code">1510</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1520" model="account.account.template">
+            <field name="code">1520</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1525" model="account.account.template">
+            <field name="code">1525</field>
+            <field name="name">Wertpapiere mit unwesentlichen Wertschwankungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1530" model="account.account.template">
+            <field name="code">1530</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1550" model="account.account.template">
+            <field name="code">1550</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1610" model="account.account.template">
+            <field name="code">1610</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1620" model="account.account.template">
+            <field name="code">1620</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1700" model="account.account.template">
+            <field name="code">1700</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1710" model="account.account.template">
+            <field name="code">1710</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1720" model="account.account.template">
+            <field name="code">1720</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1730" model="account.account.template">
+            <field name="code">1730</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1780" model="account.account.template">
+            <field name="code">1780</field>
+            <field name="name">LZB-Guthaben </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1790" model="account.account.template">
+            <field name="code">1790</field>
+            <field name="name">Bundesbankguthaben </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1810" model="account.account.template">
+            <field name="code">1810</field>
+            <field name="name">Paypal</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1820" model="account.account.template">
+            <field name="code">1820</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1830" model="account.account.template">
+            <field name="code">1830</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1840" model="account.account.template">
+            <field name="code">1840</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1850" model="account.account.template">
+            <field name="code">1850</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1890" model="account.account.template">
+            <field name="code">1890</field>
+            <field name="name">Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1900" model="account.account.template">
+            <field name="code">1900</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1920" model="account.account.template">
+            <field name="code">1920</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1930" model="account.account.template">
+            <field name="code">1930</field>
+            <field name="name">Als Aufwand berücksichtigte 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1940" model="account.account.template">
+            <field name="code">1940</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_1950" model="account.account.template">
+            <field name="code">1950</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_C')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2000" model="account.account.template">
+            <field name="code">2000</field>
+            <field name="name">Festkapital</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2010" model="account.account.template">
+            <field name="code">2010</field>
+            <field name="name">Variables Kapital</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2020" model="account.account.template">
+            <field name="code">2020</field>
+            <field name="name">Gesellschafter-Darlehen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2050" model="account.account.template">
+            <field name="code">2050</field>
+            <field name="name">Kommandit-Kapital</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2060" model="account.account.template">
+            <field name="code">2060</field>
+            <field name="name">Verlustausgleichskonto</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2070" model="account.account.template">
+            <field name="code">2070</field>
+            <field name="name">Gesellschafter-Darlehen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2100" model="account.account.template">
+            <field name="code">2100</field>
+            <field name="name">Privatentnahmen allgemein</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2130" model="account.account.template">
+            <field name="code">2130</field>
+            <field name="name">Unentgeltliche Wertabgaben</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2150" model="account.account.template">
+            <field name="code">2150</field>
+            <field name="name">Privatsteuern</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2180" model="account.account.template">
+            <field name="code">2180</field>
+            <field name="name">Privateinlagen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2200" model="account.account.template">
+            <field name="code">2200</field>
+            <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2230" model="account.account.template">
+            <field name="code">2230</field>
+            <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2250" model="account.account.template">
+            <field name="code">2250</field>
+            <field name="name">Zuwendungen, Spenden</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2280" model="account.account.template">
+            <field name="code">2280</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2300" model="account.account.template">
+            <field name="code">2300</field>
+            <field name="name">Grundstücksaufwand</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2349" model="account.account.template">
+            <field name="code">2349</field>
+            <field name="name">Grundstücksaufwand</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2350" model="account.account.template">
+            <field name="code">2350</field>
+            <field name="name">Grundstücksertrag</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2399" model="account.account.template">
+            <field name="code">2399</field>
+            <field name="name">Grundstücksertrag</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2500" model="account.account.template">
+            <field name="code">2500</field>
+            <field name="name">Privatentnahmen allgemein Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2530" model="account.account.template">
+            <field name="code">2530</field>
+            <field name="name">Unentgeltliche Wertabgaben Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2550" model="account.account.template">
+            <field name="code">2550</field>
+            <field name="name">Privatsteuern Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2580" model="account.account.template">
+            <field name="code">2580</field>
+            <field name="name">Privateinlagen Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2600" model="account.account.template">
+            <field name="code">2600</field>
+            <field name="name">Sonderausgaben beschränkt abzugsfähig Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2630" model="account.account.template">
+            <field name="code">2630</field>
+            <field name="name">Sonderausgaben unbeschränkt abzugsfähig Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2650" model="account.account.template">
+            <field name="code">2650</field>
+            <field name="name">Zuwendungen, Spenden Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2680" model="account.account.template">
+            <field name="code">2680</field>
+            <field name="name">Außergewöhnliche Belastungen Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2700" model="account.account.template">
+            <field name="code">2700</field>
+            <field name="name">Grundstücksaufwand Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2750" model="account.account.template">
+            <field name="code">2750</field>
+            <field name="name">Grundstücksertrag Teilh.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2900" model="account.account.template">
+            <field name="code">2900</field>
+            <field name="name">Gezeichnetes Kapital</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2901" model="account.account.template">
+            <field name="code">2901</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2902" model="account.account.template">
+            <field name="code">2902</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2903" model="account.account.template">
+            <field name="code">2903</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2906" model="account.account.template">
+            <field name="code">2906</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2907" model="account.account.template">
+            <field name="code">2907</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2908" model="account.account.template">
+            <field name="code">2908</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2909" model="account.account.template">
+            <field name="code">2909</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_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2910" model="account.account.template">
+            <field name="code">2910</field>
+            <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2920" model="account.account.template">
+            <field name="code">2920</field>
+            <field name="name">Kapitalrücklage</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2925" model="account.account.template">
+            <field name="code">2925</field>
+            <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2926" model="account.account.template">
+            <field name="code">2926</field>
+            <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2927" model="account.account.template">
+            <field name="code">2927</field>
+            <field name="name">Kapitalrücklage gg. Vorzugsgewährung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2928" model="account.account.template">
+            <field name="code">2928</field>
+            <field name="name">Kapitalrücklage durch Zuzahlungen in das Eigenkapital</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2929" model="account.account.template">
+            <field name="code">2929</field>
+            <field name="name">Nachschusskapital (Gegenkonto 1299)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2930" model="account.account.template">
+            <field name="code">2930</field>
+            <field name="name">Gesetzliche Rücklage </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2935" model="account.account.template">
+            <field name="code">2935</field>
+            <field name="name">Rücklage f. Anteile an herrschendem oder mehrh. bet. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2937" model="account.account.template">
+            <field name="code">2937</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_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2950" model="account.account.template">
+            <field name="code">2950</field>
+            <field name="name">Satzungsmäßige Rücklagen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2959" model="account.account.template">
+            <field name="code">2959</field>
+            <field name="name">Gesamthänderisch gebundene Rücklage (mit Aufteilung f. Kapitalkontenentwicklung)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2960" model="account.account.template">
+            <field name="code">2960</field>
+            <field name="name">Andere Gewinnrücklagen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2961" model="account.account.template">
+            <field name="code">2961</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2962" model="account.account.template">
+            <field name="code">2962</field>
+            <field name="name">Eigenkapitalanteil von Wertaufholungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_equity"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2963" model="account.account.template">
+            <field name="code">2963</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2964" model="account.account.template">
+            <field name="code">2964</field>
+            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2965" model="account.account.template">
+            <field name="code">2965</field>
+            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2966" model="account.account.template">
+            <field name="code">2966</field>
+            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2967" model="account.account.template">
+            <field name="code">2967</field>
+            <field name="name">Latente Steuern (Gewinnrücklage Haben)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2968" model="account.account.template">
+            <field name="code">2968</field>
+            <field name="name">Latente Steuern (Gewinnrücklage Soll)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2969" model="account.account.template">
+            <field name="code">2969</field>
+            <field name="name">Rechnungsabgrenzungsposten  (Gewinnrücklage Soll)</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2970" model="account.account.template">
+            <field name="code">2970</field>
+            <field name="name">Gewinnvortrag vor Verwendung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2975" model="account.account.template">
+            <field name="code">2975</field>
+            <field name="name">Gewinnvortrag vor Verwendung (mit Auft. f. Kapitalkontenentw.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2977" model="account.account.template">
+            <field name="code">2977</field>
+            <field name="name">Verlustvortrag vor Verwendung (mit Auft. für Kapitalkontenentw.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2978" model="account.account.template">
+            <field name="code">2978</field>
+            <field name="name">Verlustvortrag vor Verwendung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2979" model="account.account.template">
+            <field name="code">2979</field>
+            <field name="name">Vorträge auf neue Rechnung ( Bilanz )</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2980" model="account.account.template">
+            <field name="code">2980</field>
+            <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2981" model="account.account.template">
+            <field name="code">2981</field>
+            <field name="name">Sonderposten mit Rücklageanteil nach § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2982" model="account.account.template">
+            <field name="code">2982</field>
+            <field name="name">Sonderposten mit Rücklageanteil nach 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2988" model="account.account.template">
+            <field name="code">2988</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2989" model="account.account.template">
+            <field name="code">2989</field>
+            <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2990" model="account.account.template">
+            <field name="code">2990</field>
+            <field name="name">Sonderposten mit Rücklageanteil, Sonderabschreibungen  </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2993" model="account.account.template">
+            <field name="code">2993</field>
+            <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2995" model="account.account.template">
+            <field name="code">2995</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2997" model="account.account.template">
+            <field name="code">2997</field>
+            <field name="name">Sonderposten mit Rücklageanteil § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_2999" model="account.account.template">
+            <field name="code">2999</field>
+            <field name="name">Sonderposten für Zuschüsse und Zulagen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3000" model="account.account.template">
+            <field name="code">3000</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3005" model="account.account.template">
+            <field name="code">3005</field>
+            <field name="name">Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3009" model="account.account.template">
+            <field name="code">3009</field>
+            <field name="name">Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3010" model="account.account.template">
+            <field name="code">3010</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3011" model="account.account.template">
+            <field name="code">3011</field>
+            <field name="name">Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3015" model="account.account.template">
+            <field name="code">3015</field>
+            <field name="name">Pensionsähnliche 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3020" model="account.account.template">
+            <field name="code">3020</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3030" model="account.account.template">
+            <field name="code">3030</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3035" model="account.account.template">
+            <field name="code">3035</field>
+            <field name="name">Gewerbesteuerrückstellung, § 4 Abs. 5b EStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3040" model="account.account.template">
+            <field name="code">3040</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3050" model="account.account.template">
+            <field name="code">3050</field>
+            <field name="name">Steuerrückstellung aus 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3060" model="account.account.template">
+            <field name="code">3060</field>
+            <field name="name">Rückstellung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3065" model="account.account.template">
+            <field name="code">3065</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3070" model="account.account.template">
+            <field name="code">3070</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3075" model="account.account.template">
+            <field name="code">3075</field>
+            <field name="name">Rückstellungen Instandhaltungen bis 3 M</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3076" model="account.account.template">
+            <field name="code">3076</field>
+            <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3077" model="account.account.template">
+            <field name="code">3077</field>
+            <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3079" model="account.account.template">
+            <field name="code">3079</field>
+            <field name="name">Urlaubsrückstellungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3085" model="account.account.template">
+            <field name="code">3085</field>
+            <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3090" model="account.account.template">
+            <field name="code">3090</field>
+            <field name="name">Rückstellungen für 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3092" model="account.account.template">
+            <field name="code">3092</field>
+            <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3095" model="account.account.template">
+            <field name="code">3095</field>
+            <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3098" model="account.account.template">
+            <field name="code">3098</field>
+            <field name="name">Aufwandsrückstellungen gemäß § 249 Abs 2 HGB</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3099" model="account.account.template">
+            <field name="code">3099</field>
+            <field name="name">Rückstellungen für Umweltschutz</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3100" model="account.account.template">
+            <field name="code">3100</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3101" model="account.account.template">
+            <field name="code">3101</field>
+            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3105" model="account.account.template">
+            <field name="code">3105</field>
+            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5  Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3110" model="account.account.template">
+            <field name="code">3110</field>
+            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit größer 5  Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3120" model="account.account.template">
+            <field name="code">3120</field>
+            <field name="name">Anleihen, konvertibel </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3121" model="account.account.template">
+            <field name="code">3121</field>
+            <field name="name">Anleihen, konvertibel - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3125" model="account.account.template">
+            <field name="code">3125</field>
+            <field name="name">Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3130" model="account.account.template">
+            <field name="code">3130</field>
+            <field name="name">Anleihen, konvertibel - Restlaufzeit größer 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3150" model="account.account.template">
+            <field name="code">3150</field>
+            <field name="name">Verbindlichkeiten geg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3151" model="account.account.template">
+            <field name="code">3151</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3160" model="account.account.template">
+            <field name="code">3160</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3170" model="account.account.template">
+            <field name="code">3170</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3180" model="account.account.template">
+            <field name="code">3180</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3181" model="account.account.template">
+            <field name="code">3181</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen  bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3190" model="account.account.template">
+            <field name="code">3190</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3200" model="account.account.template">
+            <field name="code">3200</field>
+            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3250" model="account.account.template">
+            <field name="code">3250</field>
+            <field name="name">Erhaltene Anzahlungen auf Bestellungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3260" model="account.account.template">
+            <field name="code">3260</field>
+            <field name="name">Erhaltene Anzahlungen 7 % USt.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3272" model="account.account.template">
+            <field name="code">3272</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3280" model="account.account.template">
+            <field name="code">3280</field>
+            <field name="name">Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3284" model="account.account.template">
+            <field name="code">3284</field>
+            <field name="name">Erhaltene Anzahlungen - Restlaufzeit 1 bis 5  Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3285" model="account.account.template">
+            <field name="code">3285</field>
+            <field name="name">Erhaltene Anzahlungen - Restlaufzeit größer 5  Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3300" model="account.account.template">
+            <field name="code">3300</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3301" model="account.account.template">
+            <field name="code">3301</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen (Odoo)</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3305" model="account.account.template">
+            <field name="code">3305</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3306" model="account.account.template">
+            <field name="code">3306</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3307" model="account.account.template">
+            <field name="code">3307</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3309" model="account.account.template">
+            <field name="code">3309</field>
+            <field name="name">Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3310" model="account.account.template">
+            <field name="code">3310</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</field>
+            <field name="reconcile" eval="True"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_payable"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3334" model="account.account.template">
+            <field name="code">3334</field>
+            <field name="name">Verindlichkeiten 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3335" model="account.account.template">
+            <field name="code">3335</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3337" model="account.account.template">
+            <field name="code">3337</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3338" model="account.account.template">
+            <field name="code">3338</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3340" model="account.account.template">
+            <field name="code">3340</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3341" model="account.account.template">
+            <field name="code">3341</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3345" model="account.account.template">
+            <field name="code">3345</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3348" model="account.account.template">
+            <field name="code">3348</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen 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_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3350" model="account.account.template">
+            <field name="code">3350</field>
+            <field name="name">Wechselverbindlichkeiten </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3351" model="account.account.template">
+            <field name="code">3351</field>
+            <field name="name">Wechselverbindlichkeiten 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3380" model="account.account.template">
+            <field name="code">3380</field>
+            <field name="name">Wechselverbindlichkeiten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3390" model="account.account.template">
+            <field name="code">3390</field>
+            <field name="name">Wechselverbindlichkeiten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3400" model="account.account.template">
+            <field name="code">3400</field>
+            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3401" model="account.account.template">
+            <field name="code">3401</field>
+            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3405" model="account.account.template">
+            <field name="code">3405</field>
+            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3410" model="account.account.template">
+            <field name="code">3410</field>
+            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3420" model="account.account.template">
+            <field name="code">3420</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3421" model="account.account.template">
+            <field name="code">3421</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3425" model="account.account.template">
+            <field name="code">3425</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3430" model="account.account.template">
+            <field name="code">3430</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3450" model="account.account.template">
+            <field name="code">3450</field>
+            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3451" model="account.account.template">
+            <field name="code">3451</field>
+            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3455" model="account.account.template">
+            <field name="code">3455</field>
+            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3460" model="account.account.template">
+            <field name="code">3460</field>
+            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3470" model="account.account.template">
+            <field name="code">3470</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3471" model="account.account.template">
+            <field name="code">3471</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3475" model="account.account.template">
+            <field name="code">3475</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3480" model="account.account.template">
+            <field name="code">3480</field>
+            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3500" model="account.account.template">
+            <field name="code">3500</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3501" model="account.account.template">
+            <field name="code">3501</field>
+            <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3504" model="account.account.template">
+            <field name="code">3504</field>
+            <field name="name">Sonstige Verbindlichkeiten - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3507" model="account.account.template">
+            <field name="code">3507</field>
+            <field name="name">Sonstige Verbindlichkeiten - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3509" model="account.account.template">
+            <field name="code">3509</field>
+            <field name="name">Sonstige 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3510" model="account.account.template">
+            <field name="code">3510</field>
+            <field name="name">Verbindlichkeiten geg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3511" model="account.account.template">
+            <field name="code">3511</field>
+            <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3514" model="account.account.template">
+            <field name="code">3514</field>
+            <field name="name">Verbindlichkeiten geg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3517" model="account.account.template">
+            <field name="code">3517</field>
+            <field name="name">Verbindlichkeiten geg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3519" model="account.account.template">
+            <field name="code">3519</field>
+            <field name="name">Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3520" model="account.account.template">
+            <field name="code">3520</field>
+            <field name="name">Darlehen typisch 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3521" model="account.account.template">
+            <field name="code">3521</field>
+            <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3524" model="account.account.template">
+            <field name="code">3524</field>
+            <field name="name">Darlehen typisch stiller Gesellschafter - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3527" model="account.account.template">
+            <field name="code">3527</field>
+            <field name="name">Darlehen typisch stiller Gesellschafter - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3530" model="account.account.template">
+            <field name="code">3530</field>
+            <field name="name">Darlehen atypisch 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3531" model="account.account.template">
+            <field name="code">3531</field>
+            <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3534" model="account.account.template">
+            <field name="code">3534</field>
+            <field name="name">Darlehen atypisch stiller Gesellschafter - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3537" model="account.account.template">
+            <field name="code">3537</field>
+            <field name="name">Darlehen atypisch stiller Gesellschafter - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3540" model="account.account.template">
+            <field name="code">3540</field>
+            <field name="name">Partiarische Darlehen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3541" model="account.account.template">
+            <field name="code">3541</field>
+            <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3544" model="account.account.template">
+            <field name="code">3544</field>
+            <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3547" model="account.account.template">
+            <field name="code">3547</field>
+            <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3550" model="account.account.template">
+            <field name="code">3550</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3551" model="account.account.template">
+            <field name="code">3551</field>
+            <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3554" model="account.account.template">
+            <field name="code">3554</field>
+            <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3557" model="account.account.template">
+            <field name="code">3557</field>
+            <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3560" model="account.account.template">
+            <field name="code">3560</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3561" model="account.account.template">
+            <field name="code">3561</field>
+            <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3564" model="account.account.template">
+            <field name="code">3564</field>
+            <field name="name">Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3567" model="account.account.template">
+            <field name="code">3567</field>
+            <field name="name">GLS Darlehen 7925867930 - KFW Startgeld</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3600" model="account.account.template">
+            <field name="code">3600</field>
+            <field name="name">Agenturwarenabrechnungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3610" model="account.account.template">
+            <field name="code">3610</field>
+            <field name="name">Kreditkartenabrechnung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3611" model="account.account.template">
+            <field name="code">3611</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3620" model="account.account.template">
+            <field name="code">3620</field>
+            <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3630" model="account.account.template">
+            <field name="code">3630</field>
+            <field name="name">Sonstige Verrechnungskonten</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3635" model="account.account.template">
+            <field name="code">3635</field>
+            <field name="name">Sonstige Verbindlichkeiten aus genossensch. 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_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3640" model="account.account.template">
+            <field name="code">3640</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3641" model="account.account.template">
+            <field name="code">3641</field>
+            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3642" model="account.account.template">
+            <field name="code">3642</field>
+            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3643" model="account.account.template">
+            <field name="code">3643</field>
+            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3645" model="account.account.template">
+            <field name="code">3645</field>
+            <field name="name">Verbindlichkeiten gegenüber persönlich haftenden 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3646" model="account.account.template">
+            <field name="code">3646</field>
+            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3647" model="account.account.template">
+            <field name="code">3647</field>
+            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3648" model="account.account.template">
+            <field name="code">3648</field>
+            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3650" model="account.account.template">
+            <field name="code">3650</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3651" model="account.account.template">
+            <field name="code">3651</field>
+            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3652" model="account.account.template">
+            <field name="code">3652</field>
+            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3653" model="account.account.template">
+            <field name="code">3653</field>
+            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3655" model="account.account.template">
+            <field name="code">3655</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3656" model="account.account.template">
+            <field name="code">3656</field>
+            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3657" model="account.account.template">
+            <field name="code">3657</field>
+            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3658" model="account.account.template">
+            <field name="code">3658</field>
+            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3695" model="account.account.template">
+            <field name="code">3695</field>
+            <field name="name">Verrechnung geleistete Anzahlung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3700" model="account.account.template">
+            <field name="code">3700</field>
+            <field name="name">Verbindlichkeiten 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3701" model="account.account.template">
+            <field name="code">3701</field>
+            <field name="name">Verbindlichkeiten Steuern und Abgaben bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3710" model="account.account.template">
+            <field name="code">3710</field>
+            <field name="name">Verbindlichkeiten Steuern und Abgaben 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3715" model="account.account.template">
+            <field name="code">3715</field>
+            <field name="name">Verbindlichkeiten Steuern und Abgaben 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3720" model="account.account.template">
+            <field name="code">3720</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3725" model="account.account.template">
+            <field name="code">3725</field>
+            <field name="name">Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3726" model="account.account.template">
+            <field name="code">3726</field>
+            <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3730" model="account.account.template">
+            <field name="code">3730</field>
+            <field name="name">Verbindlichkeiten aus Lohn- u. Kirchensteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3740" model="account.account.template">
+            <field name="code">3740</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3741" model="account.account.template">
+            <field name="code">3741</field>
+            <field name="name">Verbindlichkeiten soziale Sicherheit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3750" model="account.account.template">
+            <field name="code">3750</field>
+            <field name="name">Verbindlichkeiten soziale Sicherheit 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3755" model="account.account.template">
+            <field name="code">3755</field>
+            <field name="name">Verbindlichkeiten soziale Sicherheit 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3759" model="account.account.template">
+            <field name="code">3759</field>
+            <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3760" model="account.account.template">
+            <field name="code">3760</field>
+            <field name="name">Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3761" model="account.account.template">
+            <field name="code">3761</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3770" model="account.account.template">
+            <field name="code">3770</field>
+            <field name="name">Verbindlichkeiten aus Vermögensbildung</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3771" model="account.account.template">
+            <field name="code">3771</field>
+            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3780" model="account.account.template">
+            <field name="code">3780</field>
+            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3785" model="account.account.template">
+            <field name="code">3785</field>
+            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3786" model="account.account.template">
+            <field name="code">3786</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3790" model="account.account.template">
+            <field name="code">3790</field>
+            <field name="name">Verrechnungskonto Lohn und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3796" model="account.account.template">
+            <field name="code">3796</field>
+            <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3798" model="account.account.template">
+            <field name="code">3798</field>
+            <field name="name">Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3799" model="account.account.template">
+            <field name="code">3799</field>
+            <field name="name">Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3800" model="account.account.template">
+            <field name="code">3800</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3801" model="account.account.template">
+            <field name="code">3801</field>
+            <field name="name">Umsatzsteuer 7 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3802" model="account.account.template">
+            <field name="code">3802</field>
+            <field name="name">Umsatzsteuer aus innergem. Erwerb</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3804" model="account.account.template">
+            <field name="code">3804</field>
+            <field name="name">Umsatzsteuer aus innergem. Erwerb 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3806" model="account.account.template">
+            <field name="code">3806</field>
+            <field name="name">Umsatzsteuer 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3807" model="account.account.template">
+            <field name="code">3807</field>
+            <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3808" model="account.account.template">
+            <field name="code">3808</field>
+            <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3809" model="account.account.template">
+            <field name="code">3809</field>
+            <field name="name">Umsatzsteuer aus innergem. Erwerb ohne Vorsteuerabzug </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3810" model="account.account.template">
+            <field name="code">3810</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3811" model="account.account.template">
+            <field name="code">3811</field>
+            <field name="name">Umsatzsteuer nicht fällig 7 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3812" model="account.account.template">
+            <field name="code">3812</field>
+            <field name="name">Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3814" model="account.account.template">
+            <field name="code">3814</field>
+            <field name="name">Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3816" model="account.account.template">
+            <field name="code">3816</field>
+            <field name="name">Umsatzsteuer nicht fällig 19 %</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3817" model="account.account.template">
+            <field name="code">3817</field>
+            <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3818" model="account.account.template">
+            <field name="code">3818</field>
+            <field name="name">Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen  </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3819" model="account.account.template">
+            <field name="code">3819</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_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3820" model="account.account.template">
+            <field name="code">3820</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3830" model="account.account.template">
+            <field name="code">3830</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3832" model="account.account.template">
+            <field name="code">3832</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3834" model="account.account.template">
+            <field name="code">3834</field>
+            <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3835" model="account.account.template">
+            <field name="code">3835</field>
+            <field name="name">Umsatzsteuer nach § 13b UStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3837" model="account.account.template">
+            <field name="code">3837</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3840" model="account.account.template">
+            <field name="code">3840</field>
+            <field name="name">USt laufendes Jahr</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3841" model="account.account.template">
+            <field name="code">3841</field>
+            <field name="name">USt 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_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3845" model="account.account.template">
+            <field name="code">3845</field>
+            <field name="name">USt 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_non_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3850" model="account.account.template">
+            <field name="code">3850</field>
+            <field name="name">Aufgeschobene Einfuhrumsatzsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3851" model="account.account.template">
+            <field name="code">3851</field>
+            <field name="name">Unrichtig oder unberechtigt ausgewiesene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3854" model="account.account.template">
+            <field name="code">3854</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3860" model="account.account.template">
+            <field name="code">3860</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3865" model="account.account.template">
+            <field name="code">3865</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_liabilities_bs_D_8')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3900" model="account.account.template">
+            <field name="code">3900</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_3950" model="account.account.template">
+            <field name="code">3950</field>
+            <field name="name">Abgrenzung unterjährige AfA für BWA</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_E')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4000" model="account.account.template">
+            <field name="code">4000</field>
+            <field name="name">Umsatzerlöse</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4100" model="account.account.template">
+            <field name="code">4100</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4110" model="account.account.template">
+            <field name="code">4110</field>
+            <field name="name">Sonstige steuerfreie Umsätze Inland </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4120" model="account.account.template">
+            <field name="code">4120</field>
+            <field name="name">Steuerfreie Umsätze § 4 Nr. 1a. UStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4125" model="account.account.template">
+            <field name="code">4125</field>
+            <field name="name">Steuerfreie innerg. Lieferungen § 4 Nr.1b UStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4130" model="account.account.template">
+            <field name="code">4130</field>
+            <field name="name">Innergemeinschaftliches 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4135" model="account.account.template">
+            <field name="code">4135</field>
+            <field name="name">Steuerfreie innerg. Lieferung von Neufahrzeugen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4136" model="account.account.template">
+            <field name="code">4136</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4138" model="account.account.template">
+            <field name="code">4138</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4139" model="account.account.template">
+            <field name="code">4139</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4140" model="account.account.template">
+            <field name="code">4140</field>
+            <field name="name">Steuerfreie Umsätze Offshore etc.</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4150" model="account.account.template">
+            <field name="code">4150</field>
+            <field name="name">Sonstige steuerfrei Umsätze (z.B. § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4160" model="account.account.template">
+            <field name="code">4160</field>
+            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4165" model="account.account.template">
+            <field name="code">4165</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4180" model="account.account.template">
+            <field name="code">4180</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4185" model="account.account.template">
+            <field name="code">4185</field>
+            <field name="name">Erlöse als Kleinunternehmer § 19 Abs. 1 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4186" model="account.account.template">
+            <field name="code">4186</field>
+            <field name="name">Erlöse aus Geldspielautomaten 19 % USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4200" model="account.account.template">
+            <field name="code">4200</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4300" model="account.account.template">
+            <field name="code">4300</field>
+            <field name="name">Erlöse 7 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4310" model="account.account.template">
+            <field name="code">4310</field>
+            <field name="name">Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4315" model="account.account.template">
+            <field name="code">4315</field>
+            <field name="name">Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4320" model="account.account.template">
+            <field name="code">4320</field>
+            <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4331" model="account.account.template">
+            <field name="code">4331</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4335" model="account.account.template">
+            <field name="code">4335</field>
+            <field name="name">Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4336" model="account.account.template">
+            <field name="code">4336</field>
+            <field name="name">Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4337" model="account.account.template">
+            <field name="code">4337</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4338" model="account.account.template">
+            <field name="code">4338</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4339" model="account.account.template">
+            <field name="code">4339</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4400" model="account.account.template">
+            <field name="code">4400</field>
+            <field name="name">Erlöse 19 % USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4499" model="account.account.template">
+            <field name="code">4499</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4510" model="account.account.template">
+            <field name="code">4510</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4520" model="account.account.template">
+            <field name="code">4520</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4560" model="account.account.template">
+            <field name="code">4560</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4566" model="account.account.template">
+            <field name="code">4566</field>
+            <field name="name">Provisionsumsätze 7 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4569" model="account.account.template">
+            <field name="code">4569</field>
+            <field name="name">Provisionsumsätze 19 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4570" model="account.account.template">
+            <field name="code">4570</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_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4574" model="account.account.template">
+            <field name="code">4574</field>
+            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4575" model="account.account.template">
+            <field name="code">4575</field>
+            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4576" model="account.account.template">
+            <field name="code">4576</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_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4579" model="account.account.template">
+            <field name="code">4579</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_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4600" model="account.account.template">
+            <field name="code">4600</field>
+            <field name="name">Unentgeltliche Wertabgaben</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4605" model="account.account.template">
+            <field name="code">4605</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4610" model="account.account.template">
+            <field name="code">4610</field>
+            <field name="name">Entnahme 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4616" model="account.account.template">
+            <field name="code">4616</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4619" model="account.account.template">
+            <field name="code">4619</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4620" model="account.account.template">
+            <field name="code">4620</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4630" model="account.account.template">
+            <field name="code">4630</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4639" model="account.account.template">
+            <field name="code">4639</field>
+            <field name="name">Verwendung von Gegenständen (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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4640" model="account.account.template">
+            <field name="code">4640</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4645" model="account.account.template">
+            <field name="code">4645</field>
+            <field name="name">Verwendung von Gegenständen (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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4646" model="account.account.template">
+            <field name="code">4646</field>
+            <field name="name">Verwendung von Gegenständen (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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4650" model="account.account.template">
+            <field name="code">4650</field>
+            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4659" model="account.account.template">
+            <field name="code">4659</field>
+            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung ohne USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4660" model="account.account.template">
+            <field name="code">4660</field>
+            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4670" model="account.account.template">
+            <field name="code">4670</field>
+            <field name="name">Unentgeltliche Zuwendung von Waren 7 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4679" model="account.account.template">
+            <field name="code">4679</field>
+            <field name="name">Unentgeltliche Zuwendung von Waren ohne USt. </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4680" model="account.account.template">
+            <field name="code">4680</field>
+            <field name="name">Unentgeltliche Zuwendung 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4686" model="account.account.template">
+            <field name="code">4686</field>
+            <field name="name">Unentgeltliche Zuwendung von Gegenständen 19 % USt</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4689" model="account.account.template">
+            <field name="code">4689</field>
+            <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4690" model="account.account.template">
+            <field name="code">4690</field>
+            <field name="name">Nicht steuerbare Umsätze (Innenumsätze)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4695" model="account.account.template">
+            <field name="code">4695</field>
+            <field name="name">Umsatzsteuervergütung, 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4699" model="account.account.template">
+            <field name="code">4699</field>
+            <field name="name">Direkt mit dem Umsatz verbundene Steuern</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4700" model="account.account.template">
+            <field name="code">4700</field>
+            <field name="name">Erlösschmälerungen </field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4701" model="account.account.template">
+            <field name="code">4701</field>
+            <field name="name">Erlösschmälerungen f. steuerfr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4702" model="account.account.template">
+            <field name="code">4702</field>
+            <field name="name">Erlösschmälerungen f. steuerfr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4703" model="account.account.template">
+            <field name="code">4703</field>
+            <field name="name">Erlösschmälerungen für sonstige steuerfr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4704" model="account.account.template">
+            <field name="code">4704</field>
+            <field name="name">Erlösschmälerungen für sonstige steuerfr. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4705" model="account.account.template">
+            <field name="code">4705</field>
+            <field name="name">Erlösschmälerungen steuerfrei §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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4710" model="account.account.template">
+            <field name="code">4710</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4720" model="account.account.template">
+            <field name="code">4720</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4724" model="account.account.template">
+            <field name="code">4724</field>
+            <field name="name">Erlösschmälerungen aus steuerfreien innerg. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4725" model="account.account.template">
+            <field name="code">4725</field>
+            <field name="name">Erlösschmälerungen aus im Inland steuerpflichtigen EU-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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4726" model="account.account.template">
+            <field name="code">4726</field>
+            <field name="name">Erlösschmälerungen aus im Inland steuerpflichtigen EU-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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4727" model="account.account.template">
+            <field name="code">4727</field>
+            <field name="name">Erlösschmälerungen im anderen EG-Land steuerpflichtige 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4730" model="account.account.template">
+            <field name="code">4730</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4731" model="account.account.template">
+            <field name="code">4731</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4736" model="account.account.template">
+            <field name="code">4736</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4738" model="account.account.template">
+            <field name="code">4738</field>
+            <field name="name">Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4741" model="account.account.template">
+            <field name="code">4741</field>
+            <field name="name">Gewährte Skonti aus Leistungen, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4742" model="account.account.template">
+            <field name="code">4742</field>
+            <field name="name">Gew. Skonti a. Erlösen im and. EU-Land stpfl., 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4743" model="account.account.template">
+            <field name="code">4743</field>
+            <field name="name">Gewährte Skonti aus steuerfr. EU-Lief. § 4 Nr.1b UStG</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4745" model="account.account.template">
+            <field name="code">4745</field>
+            <field name="name">Gew. Skonti aus im Inland steuerpflichtigen EU-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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4746" model="account.account.template">
+            <field name="code">4746</field>
+            <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4748" model="account.account.template">
+            <field name="code">4748</field>
+            <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4750" model="account.account.template">
+            <field name="code">4750</field>
+            <field name="name">Gewährte Boni 7 % USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4760" model="account.account.template">
+            <field name="code">4760</field>
+            <field name="name">Gewährte Boni 19 % USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4770" model="account.account.template">
+            <field name="code">4770</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4780" model="account.account.template">
+            <field name="code">4780</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4790" model="account.account.template">
+            <field name="code">4790</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4800" model="account.account.template">
+            <field name="code">4800</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4810" model="account.account.template">
+            <field name="code">4810</field>
+            <field name="name">Bestandsveränderung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4815" model="account.account.template">
+            <field name="code">4815</field>
+            <field name="name">Bestandsveränderung unfertige Leistungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4816" model="account.account.template">
+            <field name="code">4816</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4818" model="account.account.template">
+            <field name="code">4818</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4820" model="account.account.template">
+            <field name="code">4820</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4824" model="account.account.template">
+            <field name="code">4824</field>
+            <field name="name">Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4825" model="account.account.template">
+            <field name="code">4825</field>
+            <field name="name">Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4830" model="account.account.template">
+            <field name="code">4830</field>
+            <field name="name">Sonstige betriebliche Erträge</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4832" model="account.account.template">
+            <field name="code">4832</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4833" model="account.account.template">
+            <field name="code">4833</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4835" model="account.account.template">
+            <field name="code">4835</field>
+            <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4836" model="account.account.template">
+            <field name="code">4836</field>
+            <field name="name">Sonstige Erträge betrieblich und regelmäßig 19 % USt</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4837" model="account.account.template">
+            <field name="code">4837</field>
+            <field name="name">Sonstige Erträge betriebsfremd und regelmäßig </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4838" model="account.account.template">
+            <field name="code">4838</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4839" model="account.account.template">
+            <field name="code">4839</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4840" model="account.account.template">
+            <field name="code">4840</field>
+            <field name="name">Erträge aus Kursdifferenzen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4841" model="account.account.template">
+            <field name="code">4841</field>
+            <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4842" model="account.account.template">
+            <field name="code">4842</field>
+            <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4843" model="account.account.template">
+            <field name="code">4843</field>
+            <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4844" model="account.account.template">
+            <field name="code">4844</field>
+            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4845" model="account.account.template">
+            <field name="code">4845</field>
+            <field name="name">Erlöse 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4847" model="account.account.template">
+            <field name="code">4847</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4848" model="account.account.template">
+            <field name="code">4848</field>
+            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4849" model="account.account.template">
+            <field name="code">4849</field>
+            <field name="name">Erlöse 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4850" model="account.account.template">
+            <field name="code">4850</field>
+            <field name="name">Erlöse aus Verkäufen immaterieller 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4851" model="account.account.template">
+            <field name="code">4851</field>
+            <field name="name">Erlöse aus Verkäufen Finanzanlagen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4852" model="account.account.template">
+            <field name="code">4852</field>
+            <field name="name">Erlöse Verkauf Finanzanl. z.T. steuerfrei </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4855" model="account.account.template">
+            <field name="code">4855</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4856" model="account.account.template">
+            <field name="code">4856</field>
+            <field name="name">Abgänge immaterielle Vermögensgegenstände 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4857" model="account.account.template">
+            <field name="code">4857</field>
+            <field name="name">Abgang Finanzanlagen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4858" model="account.account.template">
+            <field name="code">4858</field>
+            <field name="name">Abgang Finanzanlagen z.T. steuerfrei 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4860" model="account.account.template">
+            <field name="code">4860</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4861" model="account.account.template">
+            <field name="code">4861</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4862" model="account.account.template">
+            <field name="code">4862</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4900" model="account.account.template">
+            <field name="code">4900</field>
+            <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4901" model="account.account.template">
+            <field name="code">4901</field>
+            <field name="name">Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4905" model="account.account.template">
+            <field name="code">4905</field>
+            <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögens</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4906" model="account.account.template">
+            <field name="code">4906</field>
+            <field name="name">Erträge aus Abgang Umlaufvermögen z.T. steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4910" model="account.account.template">
+            <field name="code">4910</field>
+            <field name="name">Erträge Zuschreibungen 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4911" model="account.account.template">
+            <field name="code">4911</field>
+            <field name="name">Erträge Zuschreibungen immat. Anlagevermögen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4912" model="account.account.template">
+            <field name="code">4912</field>
+            <field name="name">Erträge Zuschreibungen 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4913" model="account.account.template">
+            <field name="code">4913</field>
+            <field name="name">Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4914" model="account.account.template">
+            <field name="code">4914</field>
+            <field name="name">Erträge Zuschreibungen z.T. steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4915" model="account.account.template">
+            <field name="code">4915</field>
+            <field name="name">Erträge Zuschreibungen Umlaufvermögen Gegenstände</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4916" model="account.account.template">
+            <field name="code">4916</field>
+            <field name="name">Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4920" model="account.account.template">
+            <field name="code">4920</field>
+            <field name="name">Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4923" model="account.account.template">
+            <field name="code">4923</field>
+            <field name="name">Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4925" model="account.account.template">
+            <field name="code">4925</field>
+            <field name="name">Erträge aus abgeschriebenen Forderungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4927" model="account.account.template">
+            <field name="code">4927</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4928" model="account.account.template">
+            <field name="code">4928</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4929" model="account.account.template">
+            <field name="code">4929</field>
+            <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4930" model="account.account.template">
+            <field name="code">4930</field>
+            <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4932" model="account.account.template">
+            <field name="code">4932</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4934" model="account.account.template">
+            <field name="code">4934</field>
+            <field name="name">Erträge aus Auflösung einer 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4935" model="account.account.template">
+            <field name="code">4935</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4936" model="account.account.template">
+            <field name="code">4936</field>
+            <field name="name">Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4937" model="account.account.template">
+            <field name="code">4937</field>
+            <field name="name">Erträge 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4938" model="account.account.template">
+            <field name="code">4938</field>
+            <field name="name">Erträge Auflösung steuerliche Rücklage nach § 4g 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4939" model="account.account.template">
+            <field name="code">4939</field>
+            <field name="name">Erträge Auflösung steuerlichen Rücklagen § 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4940" model="account.account.template">
+            <field name="code">4940</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4941" model="account.account.template">
+            <field name="code">4941</field>
+            <field name="name">Sachbezüge 7 % USt (Waren)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4945" model="account.account.template">
+            <field name="code">4945</field>
+            <field name="name">Sachbezüge 19 % USt (Waren) </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4947" model="account.account.template">
+            <field name="code">4947</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4948" model="account.account.template">
+            <field name="code">4948</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4949" model="account.account.template">
+            <field name="code">4949</field>
+            <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4960" model="account.account.template">
+            <field name="code">4960</field>
+            <field name="name">Periodenfremde 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4970" model="account.account.template">
+            <field name="code">4970</field>
+            <field name="name">Versicherungsentschädigungen und Schadensersatzleistungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4972" model="account.account.template">
+            <field name="code">4972</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4975" model="account.account.template">
+            <field name="code">4975</field>
+            <field name="name">Investitionszuschüsse (steuerpflichtig )</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4980" model="account.account.template">
+            <field name="code">4980</field>
+            <field name="name">Investitionszulagen ( steuerfrei )</field>
+            <field name="reconcile" eval="False"/>
+            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4981" model="account.account.template">
+            <field name="code">4981</field>
+            <field name="name">Steuerfreie Erträge aus 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4982" model="account.account.template">
+            <field name="code">4982</field>
+            <field name="name">Sonstige steuerfreie 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4987" model="account.account.template">
+            <field name="code">4987</field>
+            <field name="name">Erträge aus der Aktivierung unentgeltlich erworener 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4989" model="account.account.template">
+            <field name="code">4989</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_4992" model="account.account.template">
+            <field name="code">4992</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5000" model="account.account.template">
+            <field name="code">5000</field>
+            <field name="name">Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5100" model="account.account.template">
+            <field name="code">5100</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5110" model="account.account.template">
+            <field name="code">5110</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5130" model="account.account.template">
+            <field name="code">5130</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5160" model="account.account.template">
+            <field name="code">5160</field>
+            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 7% VSt 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5162" model="account.account.template">
+            <field name="code">5162</field>
+            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 19% VSt 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5189" model="account.account.template">
+            <field name="code">5189</field>
+            <field name="name">Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5190" model="account.account.template">
+            <field name="code">5190</field>
+            <field name="name">Energiestoffe ( Fertigung )</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5191" model="account.account.template">
+            <field name="code">5191</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5192" model="account.account.template">
+            <field name="code">5192</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5200" model="account.account.template">
+            <field name="code">5200</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5300" model="account.account.template">
+            <field name="code">5300</field>
+            <field name="name">Wareneingang 7 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5349" model="account.account.template">
+            <field name="code">5349</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5400" model="account.account.template">
+            <field name="code">5400</field>
+            <field name="name">Wareneingang 19 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5420" model="account.account.template">
+            <field name="code">5420</field>
+            <field name="name">innergem. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5425" model="account.account.template">
+            <field name="code">5425</field>
+            <field name="name">innergem. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5430" model="account.account.template">
+            <field name="code">5430</field>
+            <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5435" model="account.account.template">
+            <field name="code">5435</field>
+            <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
+            <field name="reconcile" eval="False"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5440" model="account.account.template">
+            <field name="code">5440</field>
+            <field name="name">innergem. Erwerb Neufahrz. o. UStID 19 % VSt 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5553" model="account.account.template">
+            <field name="code">5553</field>
+            <field name="name">Erwerb Waren als letzter Abnehmer innerhalb 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5559" model="account.account.template">
+            <field name="code">5559</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5600" model="account.account.template">
+            <field name="code">5600</field>
+            <field name="name">Nicht abziehbare Vorsteuer</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5610" model="account.account.template">
+            <field name="code">5610</field>
+            <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5660" model="account.account.template">
+            <field name="code">5660</field>
+            <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5700" model="account.account.template">
+            <field name="code">5700</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5701" model="account.account.template">
+            <field name="code">5701</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5710" model="account.account.template">
+            <field name="code">5710</field>
+            <field name="name">Nachlässe 7 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5714" model="account.account.template">
+            <field name="code">5714</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5715" model="account.account.template">
+            <field name="code">5715</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5717" model="account.account.template">
+            <field name="code">5717</field>
+            <field name="name">Nachlässe aus Einkauf RHB,  innergem. Erwerb 7% VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5718" model="account.account.template">
+            <field name="code">5718</field>
+            <field name="name">Nachlässe aus Einkauf RHB, innergem. Erwerb 19 % VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5720" model="account.account.template">
+            <field name="code">5720</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5724" model="account.account.template">
+            <field name="code">5724</field>
+            <field name="name">Nachlässe aus innergem. Erwerb 7 % VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5725" model="account.account.template">
+            <field name="code">5725</field>
+            <field name="name">Nachlässe aus innergem. Erwerb 19 % VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5730" model="account.account.template">
+            <field name="code">5730</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5731" model="account.account.template">
+            <field name="code">5731</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5733" model="account.account.template">
+            <field name="code">5733</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5734" model="account.account.template">
+            <field name="code">5734</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5736" model="account.account.template">
+            <field name="code">5736</field>
+            <field name="name">Erhaltene Skonti 19 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5738" model="account.account.template">
+            <field name="code">5738</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5741" model="account.account.template">
+            <field name="code">5741</field>
+            <field name="name">Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 19 % VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5743" model="account.account.template">
+            <field name="code">5743</field>
+            <field name="name">Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 7% VSt. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5744" model="account.account.template">
+            <field name="code">5744</field>
+            <field name="name">Erhaltene Skonti aus Einkauf RHB aus steuerpfl. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5750" model="account.account.template">
+            <field name="code">5750</field>
+            <field name="name">Erhaltene Boni 7 % Vorsteuer </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5753" model="account.account.template">
+            <field name="code">5753</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5754" model="account.account.template">
+            <field name="code">5754</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5755" model="account.account.template">
+            <field name="code">5755</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5760" model="account.account.template">
+            <field name="code">5760</field>
+            <field name="name">Erhaltene Boni 19 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5770" model="account.account.template">
+            <field name="code">5770</field>
+            <field name="name">Erhaltene Rabatte </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5780" model="account.account.template">
+            <field name="code">5780</field>
+            <field name="name">Erhaltene Rabatte 7 % Vorsteuer </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5783" model="account.account.template">
+            <field name="code">5783</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5784" model="account.account.template">
+            <field name="code">5784</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5785" model="account.account.template">
+            <field name="code">5785</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5788" model="account.account.template">
+            <field name="code">5788</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5790" model="account.account.template">
+            <field name="code">5790</field>
+            <field name="name">Erhaltene Rabatte 19 % Vorsteuer </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5792" model="account.account.template">
+            <field name="code">5792</field>
+            <field name="name">Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5793" model="account.account.template">
+            <field name="code">5793</field>
+            <field name="name">Erhaltene Skonti aus Erwerb Waren 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5794" model="account.account.template">
+            <field name="code">5794</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5796" model="account.account.template">
+            <field name="code">5796</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5798" model="account.account.template">
+            <field name="code">5798</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5800" model="account.account.template">
+            <field name="code">5800</field>
+            <field name="name">Bezugsnebenkosten</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5820" model="account.account.template">
+            <field name="code">5820</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5840" model="account.account.template">
+            <field name="code">5840</field>
+            <field name="name">Zölle und Einfuhrabgaben</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5880" model="account.account.template">
+            <field name="code">5880</field>
+            <field name="name">Bestandsveränd. - Roh-, Hilfsstoffe, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5881" model="account.account.template">
+            <field name="code">5881</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5885" model="account.account.template">
+            <field name="code">5885</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5900" model="account.account.template">
+            <field name="code">5900</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5906" model="account.account.template">
+            <field name="code">5906</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5908" model="account.account.template">
+            <field name="code">5908</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5909" model="account.account.template">
+            <field name="code">5909</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5910" model="account.account.template">
+            <field name="code">5910</field>
+            <field name="name">Bauleistungen § 13b 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5913" model="account.account.template">
+            <field name="code">5913</field>
+            <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5915" model="account.account.template">
+            <field name="code">5915</field>
+            <field name="name">Leistungen eines im  Ausland ansässigen Unternehmens 7 % VSt u. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5920" model="account.account.template">
+            <field name="code">5920</field>
+            <field name="name">Bauleistungen§ 13b 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5923" model="account.account.template">
+            <field name="code">5923</field>
+            <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5925" model="account.account.template">
+            <field name="code">5925</field>
+            <field name="name">Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5950" model="account.account.template">
+            <field name="code">5950</field>
+            <field name="name">Erhaltene Skonti aus Leistungen, §13b</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5951" model="account.account.template">
+            <field name="code">5951</field>
+            <field name="name">Erhaltene Skonti aus s.  Leistungen § 13b, 19 % VorSt und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5970" model="account.account.template">
+            <field name="code">5970</field>
+            <field name="name">Fremdleistungen (Miet- und Pachtzinsen bew. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5975" model="account.account.template">
+            <field name="code">5975</field>
+            <field name="name">Fremdleistungen (Miet- und Pachtzinsen unbew. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5980" model="account.account.template">
+            <field name="code">5980</field>
+            <field name="name">Fremdleistungen (Entgelte f. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_5985" model="account.account.template">
+            <field name="code">5985</field>
+            <field name="name">Fremdleistungen (Vergütungen f.d. Überlassung von Wirtschaftsg. mit Sonderbetriebseinn. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6000" model="account.account.template">
+            <field name="code">6000</field>
+            <field name="name">Löhne und Gehälter</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6010" model="account.account.template">
+            <field name="code">6010</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6020" model="account.account.template">
+            <field name="code">6020</field>
+            <field name="name">Gehälter</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6024" model="account.account.template">
+            <field name="code">6024</field>
+            <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6026" model="account.account.template">
+            <field name="code">6026</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6027" model="account.account.template">
+            <field name="code">6027</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6028" model="account.account.template">
+            <field name="code">6028</field>
+            <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6029" model="account.account.template">
+            <field name="code">6029</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6030" model="account.account.template">
+            <field name="code">6030</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6035" model="account.account.template">
+            <field name="code">6035</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6036" model="account.account.template">
+            <field name="code">6036</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6037" model="account.account.template">
+            <field name="code">6037</field>
+            <field name="name">Pauschale Steuern 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6038" model="account.account.template">
+            <field name="code">6038</field>
+            <field name="name">Pauschale Steuern für angestallte 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6039" model="account.account.template">
+            <field name="code">6039</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6040" model="account.account.template">
+            <field name="code">6040</field>
+            <field name="name">Pauschale Steuer für Aushilfen</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6045" model="account.account.template">
+            <field name="code">6045</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6050" model="account.account.template">
+            <field name="code">6050</field>
+            <field name="name">Ehegattengehalt</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6060" model="account.account.template">
+            <field name="code">6060</field>
+            <field name="name">Freiwillige soziale Aufwend., lohnsteuerpfl.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6066" model="account.account.template">
+            <field name="code">6066</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6067" model="account.account.template">
+            <field name="code">6067</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6068" model="account.account.template">
+            <field name="code">6068</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6069" model="account.account.template">
+            <field name="code">6069</field>
+            <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6070" model="account.account.template">
+            <field name="code">6070</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6071" model="account.account.template">
+            <field name="code">6071</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6072" model="account.account.template">
+            <field name="code">6072</field>
+            <field name="name">Sachzuwendungen und Dienstleistungen an 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6073" model="account.account.template">
+            <field name="code">6073</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6074" model="account.account.template">
+            <field name="code">6074</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6075" model="account.account.template">
+            <field name="code">6075</field>
+            <field name="name">Zuschüsse der Agenturen für Arbeit (Haben) </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6076" model="account.account.template">
+            <field name="code">6076</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6077" model="account.account.template">
+            <field name="code">6077</field>
+            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6078" model="account.account.template">
+            <field name="code">6078</field>
+            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angest. Mitunternehmer § 15 EStG (mit Sonderbetriebseinn. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6079" model="account.account.template">
+            <field name="code">6079</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6080" model="account.account.template">
+            <field name="code">6080</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6090" model="account.account.template">
+            <field name="code">6090</field>
+            <field name="name">Fahrtkostenerstattung Wohn./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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6100" model="account.account.template">
+            <field name="code">6100</field>
+            <field name="name">Soziale Abgaben, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6110" model="account.account.template">
+            <field name="code">6110</field>
+            <field name="name">Gesetzliche soziale Aufwendungen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6118" model="account.account.template">
+            <field name="code">6118</field>
+            <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6120" model="account.account.template">
+            <field name="code">6120</field>
+            <field name="name">Beiträge zur Berufsgenossenschaft</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6130" model="account.account.template">
+            <field name="code">6130</field>
+            <field name="name">Freiwillige soziale Aufwend., lohnsteuerfrei</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6140" model="account.account.template">
+            <field name="code">6140</field>
+            <field name="name">Aufwendungen für Altersversorgung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6147" model="account.account.template">
+            <field name="code">6147</field>
+            <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6148" model="account.account.template">
+            <field name="code">6148</field>
+            <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6149" model="account.account.template">
+            <field name="code">6149</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6150" model="account.account.template">
+            <field name="code">6150</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6160" model="account.account.template">
+            <field name="code">6160</field>
+            <field name="name">Aufwendungen für Unterstützung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6170" model="account.account.template">
+            <field name="code">6170</field>
+            <field name="name">Sonstige soziale Abgaben</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6171" model="account.account.template">
+            <field name="code">6171</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6200" model="account.account.template">
+            <field name="code">6200</field>
+            <field name="name">Abschreibung auf 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6201" model="account.account.template">
+            <field name="code">6201</field>
+            <field name="name">Abschreibung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6205" model="account.account.template">
+            <field name="code">6205</field>
+            <field name="name">Abschreibung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6209" model="account.account.template">
+            <field name="code">6209</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6210" model="account.account.template">
+            <field name="code">6210</field>
+            <field name="name">Außerplanmäßige Abschreibung auf 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6211" model="account.account.template">
+            <field name="code">6211</field>
+            <field name="name">Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6220" model="account.account.template">
+            <field name="code">6220</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6221" model="account.account.template">
+            <field name="code">6221</field>
+            <field name="name">Abschreibungen auf Gebäude</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6222" model="account.account.template">
+            <field name="code">6222</field>
+            <field name="name">Abschreibungen auf Kfz</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6223" model="account.account.template">
+            <field name="code">6223</field>
+            <field name="name">Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6230" model="account.account.template">
+            <field name="code">6230</field>
+            <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6231" model="account.account.template">
+            <field name="code">6231</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6232" model="account.account.template">
+            <field name="code">6232</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6233" model="account.account.template">
+            <field name="code">6233</field>
+            <field name="name">Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6240" model="account.account.template">
+            <field name="code">6240</field>
+            <field name="name">Abschreibung Sachanlagen steuerliche Sondervorschriften</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6241" model="account.account.template">
+            <field name="code">6241</field>
+            <field name="name">Sonderabschreibungen nach § 7g Abs. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6242" model="account.account.template">
+            <field name="code">6242</field>
+            <field name="name">Sonderabschreibungen nach § 7g Abs. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6243" model="account.account.template">
+            <field name="code">6243</field>
+            <field name="name">Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6244" model="account.account.template">
+            <field name="code">6244</field>
+            <field name="name">Kürzung der An.- oder Herstellungskost. gemäß  § 7g Abs. 2 EStG n.F. (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6250" model="account.account.template">
+            <field name="code">6250</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6260" model="account.account.template">
+            <field name="code">6260</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6262" model="account.account.template">
+            <field name="code">6262</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6264" model="account.account.template">
+            <field name="code">6264</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6266" model="account.account.template">
+            <field name="code">6266</field>
+            <field name="name">Außerplanmäßige 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6268" model="account.account.template">
+            <field name="code">6268</field>
+            <field name="name">Abschreibungen. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6270" model="account.account.template">
+            <field name="code">6270</field>
+            <field name="name">Abschreibung- sonstige Vermögensgegenstände UV</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6272" model="account.account.template">
+            <field name="code">6272</field>
+            <field name="name">Abschreibungen auf UV, steuerrechtl. 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_depreciation"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6278" model="account.account.template">
+            <field name="code">6278</field>
+            <field name="name">Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6279" model="account.account.template">
+            <field name="code">6279</field>
+            <field name="name">Abschreibungen auf fertige und unfertige Erzeugnisse</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6280" model="account.account.template">
+            <field name="code">6280</field>
+            <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6281" model="account.account.template">
+            <field name="code">6281</field>
+            <field name="name">Forderungsverluste 7 % USt (soweit unüblich hoch)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6286" model="account.account.template">
+            <field name="code">6286</field>
+            <field name="name">Forderungsverluste 19 % USt (soweit unüblich hoch)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6290" model="account.account.template">
+            <field name="code">6290</field>
+            <field name="name">Abschreibungen Forderungen geg. Kap.Gesellschaften § 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_07')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6291" model="account.account.template">
+            <field name="code">6291</field>
+            <field name="name">Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6300" model="account.account.template">
+            <field name="code">6300</field>
+            <field name="name">Sonstige betriebliche Aufwendungen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6302" model="account.account.template">
+            <field name="code">6302</field>
+            <field name="name">Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6303" model="account.account.template">
+            <field name="code">6303</field>
+            <field name="name">Fremdleistungen/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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6304" model="account.account.template">
+            <field name="code">6304</field>
+            <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6305" model="account.account.template">
+            <field name="code">6305</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6310" model="account.account.template">
+            <field name="code">6310</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6312" model="account.account.template">
+            <field name="code">6312</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6313" model="account.account.template">
+            <field name="code">6313</field>
+            <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6314" model="account.account.template">
+            <field name="code">6314</field>
+            <field name="name">Vergütung an Mitunternehmer Miete unbewegliche WG § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6315" model="account.account.template">
+            <field name="code">6315</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6316" model="account.account.template">
+            <field name="code">6316</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6317" model="account.account.template">
+            <field name="code">6317</field>
+            <field name="name">Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6319" model="account.account.template">
+            <field name="code">6319</field>
+            <field name="name">Vergütung an Mitunternehmer Pacht unbeweglichen WG § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6320" model="account.account.template">
+            <field name="code">6320</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6325" model="account.account.template">
+            <field name="code">6325</field>
+            <field name="name">Gas, Strom, Wasser</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6330" model="account.account.template">
+            <field name="code">6330</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6335" model="account.account.template">
+            <field name="code">6335</field>
+            <field name="name">Instandhaltung betrieblicher Räume</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6340" model="account.account.template">
+            <field name="code">6340</field>
+            <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6345" model="account.account.template">
+            <field name="code">6345</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6348" model="account.account.template">
+            <field name="code">6348</field>
+            <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6349" model="account.account.template">
+            <field name="code">6349</field>
+            <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6350" model="account.account.template">
+            <field name="code">6350</field>
+            <field name="name">Sonstige Grundstücksaufwendungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6390" model="account.account.template">
+            <field name="code">6390</field>
+            <field name="name">Zuwendungen, Spenden, steuerlich nicht abziehbar</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6391" model="account.account.template">
+            <field name="code">6391</field>
+            <field name="name">Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6392" model="account.account.template">
+            <field name="code">6392</field>
+            <field name="name">Zuwendungen, Spenden für mildtätige Zwecke</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6393" model="account.account.template">
+            <field name="code">6393</field>
+            <field name="name">Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6394" model="account.account.template">
+            <field name="code">6394</field>
+            <field name="name">Zuwendungen, Spenden an politische Parteien</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6395" model="account.account.template">
+            <field name="code">6395</field>
+            <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6396" model="account.account.template">
+            <field name="code">6396</field>
+            <field name="name">Zuwendungen an Stiftungen gem. § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6397" model="account.account.template">
+            <field name="code">6397</field>
+            <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6398" model="account.account.template">
+            <field name="code">6398</field>
+            <field name="name">Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6400" model="account.account.template">
+            <field name="code">6400</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6405" model="account.account.template">
+            <field name="code">6405</field>
+            <field name="name">Versicherungen für Gebäude</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6410" model="account.account.template">
+            <field name="code">6410</field>
+            <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6420" model="account.account.template">
+            <field name="code">6420</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6430" model="account.account.template">
+            <field name="code">6430</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6436" model="account.account.template">
+            <field name="code">6436</field>
+            <field name="name">Abzugsfähige Verspätungszuschläge und Zwangsgelder </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6437" model="account.account.template">
+            <field name="code">6437</field>
+            <field name="name">Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6440" model="account.account.template">
+            <field name="code">6440</field>
+            <field name="name">Ausgleichsabgabe Schwerbehindertengesetz</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6450" model="account.account.template">
+            <field name="code">6450</field>
+            <field name="name">Reparaturen, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6460" model="account.account.template">
+            <field name="code">6460</field>
+            <field name="name">Reparaturen, Instandhaltung Anlage und 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6470" model="account.account.template">
+            <field name="code">6470</field>
+            <field name="name">Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6475" model="account.account.template">
+            <field name="code">6475</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_7')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6485" model="account.account.template">
+            <field name="code">6485</field>
+            <field name="name">Reparaturen, Instandhaltung andere Anlagen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6490" model="account.account.template">
+            <field name="code">6490</field>
+            <field name="name">Sonstige Reparaturen, 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6495" model="account.account.template">
+            <field name="code">6495</field>
+            <field name="name">Wartungskosten für Hard- und Software</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6498" model="account.account.template">
+            <field name="code">6498</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6500" model="account.account.template">
+            <field name="code">6500</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6520" model="account.account.template">
+            <field name="code">6520</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6530" model="account.account.template">
+            <field name="code">6530</field>
+            <field name="name">Laufende Kfz-Betriebskosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6540" model="account.account.template">
+            <field name="code">6540</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6550" model="account.account.template">
+            <field name="code">6550</field>
+            <field name="name">Garagenmiete</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6560" model="account.account.template">
+            <field name="code">6560</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6570" model="account.account.template">
+            <field name="code">6570</field>
+            <field name="name">Sonstige Kfz-Kosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6580" model="account.account.template">
+            <field name="code">6580</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6590" model="account.account.template">
+            <field name="code">6590</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6595" model="account.account.template">
+            <field name="code">6595</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6600" model="account.account.template">
+            <field name="code">6600</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6605" model="account.account.template">
+            <field name="code">6605</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6610" model="account.account.template">
+            <field name="code">6610</field>
+            <field name="name">Geschenke 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6611" model="account.account.template">
+            <field name="code">6611</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6612" model="account.account.template">
+            <field name="code">6612</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_08_5')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6620" model="account.account.template">
+            <field name="code">6620</field>
+            <field name="name">Geschenke nicht abzugsfähig 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6621" model="account.account.template">
+            <field name="code">6621</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6625" model="account.account.template">
+            <field name="code">6625</field>
+            <field name="name">Geschenke ausschließlich betriebl. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6629" model="account.account.template">
+            <field name="code">6629</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6630" model="account.account.template">
+            <field name="code">6630</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6640" model="account.account.template">
+            <field name="code">6640</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6641" model="account.account.template">
+            <field name="code">6641</field>
+            <field name="name">Eingeschränkt abziehbare Betriebsausgaben (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6642" model="account.account.template">
+            <field name="code">6642</field>
+            <field name="name">Eingeschränkt abziehbare Betriebsausgaben (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6643" model="account.account.template">
+            <field name="code">6643</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6644" model="account.account.template">
+            <field name="code">6644</field>
+            <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6645" model="account.account.template">
+            <field name="code">6645</field>
+            <field name="name">Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6650" model="account.account.template">
+            <field name="code">6650</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6660" model="account.account.template">
+            <field name="code">6660</field>
+            <field name="name">Reisekosten Arbeitnehmer Übernachtungsaufwand</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6663" model="account.account.template">
+            <field name="code">6663</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6664" model="account.account.template">
+            <field name="code">6664</field>
+            <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6668" model="account.account.template">
+            <field name="code">6668</field>
+            <field name="name">Reisekosten Arbeitnehmer Kilometergelderstattung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6670" model="account.account.template">
+            <field name="code">6670</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6673" model="account.account.template">
+            <field name="code">6673</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6674" model="account.account.template">
+            <field name="code">6674</field>
+            <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6680" model="account.account.template">
+            <field name="code">6680</field>
+            <field name="name">Reisekosten UN 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6688" model="account.account.template">
+            <field name="code">6688</field>
+            <field name="name">Fahrten Wohnung / Betrieb 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6689" model="account.account.template">
+            <field name="code">6689</field>
+            <field name="name">Fahrten Wohnung / Betrieb 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6690" model="account.account.template">
+            <field name="code">6690</field>
+            <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6691" model="account.account.template">
+            <field name="code">6691</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6700" model="account.account.template">
+            <field name="code">6700</field>
+            <field name="name">Kosten der Warenabgabe</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6710" model="account.account.template">
+            <field name="code">6710</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6740" model="account.account.template">
+            <field name="code">6740</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6760" model="account.account.template">
+            <field name="code">6760</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6770" model="account.account.template">
+            <field name="code">6770</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6780" model="account.account.template">
+            <field name="code">6780</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6790" model="account.account.template">
+            <field name="code">6790</field>
+            <field name="name">Aufwand für Gewährleistung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6800" model="account.account.template">
+            <field name="code">6800</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6805" model="account.account.template">
+            <field name="code">6805</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6810" model="account.account.template">
+            <field name="code">6810</field>
+            <field name="name">Telefax und Internetkosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6815" model="account.account.template">
+            <field name="code">6815</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6820" model="account.account.template">
+            <field name="code">6820</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6821" model="account.account.template">
+            <field name="code">6821</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6822" model="account.account.template">
+            <field name="code">6822</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6823" model="account.account.template">
+            <field name="code">6823</field>
+            <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6824" model="account.account.template">
+            <field name="code">6824</field>
+            <field name="name">Haftungsvergütung an Mitunternehmer §15 EStG</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6825" model="account.account.template">
+            <field name="code">6825</field>
+            <field name="name">Rechts- und Beratungskosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6827" model="account.account.template">
+            <field name="code">6827</field>
+            <field name="name">Abschluss- und Prüfungskosten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6830" model="account.account.template">
+            <field name="code">6830</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6833" model="account.account.template">
+            <field name="code">6833</field>
+            <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6834" model="account.account.template">
+            <field name="code">6834</field>
+            <field name="name">Vergütung an Mitunternehmer Miete bewegliche WG § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6835" model="account.account.template">
+            <field name="code">6835</field>
+            <field name="name">Mieten für Einrichtungen (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6837" model="account.account.template">
+            <field name="code">6837</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6838" model="account.account.template">
+            <field name="code">6838</field>
+            <field name="name">Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6840" model="account.account.template">
+            <field name="code">6840</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6845" model="account.account.template">
+            <field name="code">6845</field>
+            <field name="name">Werkzeuge und Kleingeräte</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6850" model="account.account.template">
+            <field name="code">6850</field>
+            <field name="name">Sonstiger 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6854" model="account.account.template">
+            <field name="code">6854</field>
+            <field name="name">Genossenschaftl. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6855" model="account.account.template">
+            <field name="code">6855</field>
+            <field name="name">Nebenkosten des Geldverkehrs</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6856" model="account.account.template">
+            <field name="code">6856</field>
+            <field name="name">Aufwendungen aus Anteilen KapGes. z.T. nicht abz.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6857" model="account.account.template">
+            <field name="code">6857</field>
+            <field name="name">Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6859" model="account.account.template">
+            <field name="code">6859</field>
+            <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6860" model="account.account.template">
+            <field name="code">6860</field>
+            <field name="name">Nicht abziehbare Vorsteuer</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6865" model="account.account.template">
+            <field name="code">6865</field>
+            <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6871" model="account.account.template">
+            <field name="code">6871</field>
+            <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6875" model="account.account.template">
+            <field name="code">6875</field>
+            <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6876" model="account.account.template">
+            <field name="code">6876</field>
+            <field name="name">Abziehbare Aufsichtsratsvergütungen </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6880" model="account.account.template">
+            <field name="code">6880</field>
+            <field name="name">Aufwendungen aus Kursdifferenzen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6881" model="account.account.template">
+            <field name="code">6881</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6883" model="account.account.template">
+            <field name="code">6883</field>
+            <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6884" model="account.account.template">
+            <field name="code">6884</field>
+            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6885" model="account.account.template">
+            <field name="code">6885</field>
+            <field name="name">Erlöse 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6888" model="account.account.template">
+            <field name="code">6888</field>
+            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6889" model="account.account.template">
+            <field name="code">6889</field>
+            <field name="name">Erlöse 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6890" model="account.account.template">
+            <field name="code">6890</field>
+            <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6891" model="account.account.template">
+            <field name="code">6891</field>
+            <field name="name">Erlöse aus Verkäufen Finanzanlagen</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6892" model="account.account.template">
+            <field name="code">6892</field>
+            <field name="name">Erlöse aus Verkauf Finanzanlagen z.T. n.abz.</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6895" model="account.account.template">
+            <field name="code">6895</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6896" model="account.account.template">
+            <field name="code">6896</field>
+            <field name="name">Abgänge immaterielle Vermögensgegenstände 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6897" model="account.account.template">
+            <field name="code">6897</field>
+            <field name="name">Abgang Finanzanlagen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6898" model="account.account.template">
+            <field name="code">6898</field>
+            <field name="name">Abgang Finanzanlagen z.T. n.abz. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6900" model="account.account.template">
+            <field name="code">6900</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6903" model="account.account.template">
+            <field name="code">6903</field>
+            <field name="name">Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6905" model="account.account.template">
+            <field name="code">6905</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6906" model="account.account.template">
+            <field name="code">6906</field>
+            <field name="name">Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6910" model="account.account.template">
+            <field name="code">6910</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_08_7')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6912" model="account.account.template">
+            <field name="code">6912</field>
+            <field name="name">Abschreibungen auf Umlaufvermögen, steuerr. bedingt</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6918" model="account.account.template">
+            <field name="code">6918</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6920" model="account.account.template">
+            <field name="code">6920</field>
+            <field name="name">Einstellung in die Pauschalwertberichtigung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6922" model="account.account.template">
+            <field name="code">6922</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6923" model="account.account.template">
+            <field name="code">6923</field>
+            <field name="name">Einstellung in die Einzelwertberichtigung 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6924" model="account.account.template">
+            <field name="code">6924</field>
+            <field name="name">Einstellungen in die steuerliche 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_08_7')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6927" model="account.account.template">
+            <field name="code">6927</field>
+            <field name="name">Einstellungen in 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6928" model="account.account.template">
+            <field name="code">6928</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6929" model="account.account.template">
+            <field name="code">6929</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6930" model="account.account.template">
+            <field name="code">6930</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6931" model="account.account.template">
+            <field name="code">6931</field>
+            <field name="name">Forderungsverluste 7 % USt</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6932" model="account.account.template">
+            <field name="code">6932</field>
+            <field name="name">Forderungsverluste aus steuerfreien EU-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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6933" model="account.account.template">
+            <field name="code">6933</field>
+            <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6936" model="account.account.template">
+            <field name="code">6936</field>
+            <field name="name">Forderungsverluste 19 % USt</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6938" model="account.account.template">
+            <field name="code">6938</field>
+            <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6960" model="account.account.template">
+            <field name="code">6960</field>
+            <field name="name">Periodenfremde Aufwendungen</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6967" model="account.account.template">
+            <field name="code">6967</field>
+            <field name="name">sonstige Aufwendungen betriebsfremd und regelmäßig </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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6968" model="account.account.template">
+            <field name="code">6968</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_6969" model="account.account.template">
+            <field name="code">6969</field>
+            <field name="name">Sonstige Aufwendungen unregelmäßig </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7000" model="account.account.template">
+            <field name="code">7000</field>
+            <field name="name">Erträge aus Beteiligungen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7004" model="account.account.template">
+            <field name="code">7004</field>
+            <field name="name">Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen),  9 GewStG bzw. § 18 ESt</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7005" model="account.account.template">
+            <field name="code">7005</field>
+            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7006" model="account.account.template">
+            <field name="code">7006</field>
+            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7008" model="account.account.template">
+            <field name="code">7008</field>
+            <field name="name">Gewinnanteile gewerbl.u. selbst. Mituntern., § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7009" model="account.account.template">
+            <field name="code">7009</field>
+            <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7010" model="account.account.template">
+            <field name="code">7010</field>
+            <field name="name">Erträge Wertpapiere/Ausleihungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7011" model="account.account.template">
+            <field name="code">7011</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7012" model="account.account.template">
+            <field name="code">7012</field>
+            <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7013" model="account.account.template">
+            <field name="code">7013</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7014" model="account.account.template">
+            <field name="code">7014</field>
+            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7015" model="account.account.template">
+            <field name="code">7015</field>
+            <field name="name">Erträge aus Anteilen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7016" model="account.account.template">
+            <field name="code">7016</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7017" model="account.account.template">
+            <field name="code">7017</field>
+            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7018" model="account.account.template">
+            <field name="code">7018</field>
+            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7019" model="account.account.template">
+            <field name="code">7019</field>
+            <field name="name">Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7020" model="account.account.template">
+            <field name="code">7020</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_11')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7030" model="account.account.template">
+            <field name="code">7030</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7100" model="account.account.template">
+            <field name="code">7100</field>
+            <field name="name">Sonstige Zinsen u. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7103" model="account.account.template">
+            <field name="code">7103</field>
+            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7104" model="account.account.template">
+            <field name="code">7104</field>
+            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7105" model="account.account.template">
+            <field name="code">7105</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7106" model="account.account.template">
+            <field name="code">7106</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7107" model="account.account.template">
+            <field name="code">7107</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7109" model="account.account.template">
+            <field name="code">7109</field>
+            <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7110" model="account.account.template">
+            <field name="code">7110</field>
+            <field name="name">Sonstige Zinserträge</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7119" model="account.account.template">
+            <field name="code">7119</field>
+            <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7120" model="account.account.template">
+            <field name="code">7120</field>
+            <field name="name">Zinsähnliche Erträge</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7129" model="account.account.template">
+            <field name="code">7129</field>
+            <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7130" model="account.account.template">
+            <field name="code">7130</field>
+            <field name="name">Diskonterträge</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7139" model="account.account.template">
+            <field name="code">7139</field>
+            <field name="name">Diskonterträge aus verbundenen Unternehmen </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7140" model="account.account.template">
+            <field name="code">7140</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7141" model="account.account.template">
+            <field name="code">7141</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7142" model="account.account.template">
+            <field name="code">7142</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7143" model="account.account.template">
+            <field name="code">7143</field>
+            <field name="name">Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7144" model="account.account.template">
+            <field name="code">7144</field>
+            <field name="name">Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7145" model="account.account.template">
+            <field name="code">7145</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7190" model="account.account.template">
+            <field name="code">7190</field>
+            <field name="name">Erträge aus Verlustübernahme</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7192" model="account.account.template">
+            <field name="code">7192</field>
+            <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7194" model="account.account.template">
+            <field name="code">7194</field>
+            <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7200" model="account.account.template">
+            <field name="code">7200</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7201" model="account.account.template">
+            <field name="code">7201</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7204" model="account.account.template">
+            <field name="code">7204</field>
+            <field name="name">Abschreibungen auf Finanzanlagen (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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7207" model="account.account.template">
+            <field name="code">7207</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7208" model="account.account.template">
+            <field name="code">7208</field>
+            <field name="name">Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern.,  § 8 GewStG </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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7210" model="account.account.template">
+            <field name="code">7210</field>
+            <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
+            <field name="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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7214" model="account.account.template">
+            <field name="code">7214</field>
+            <field name="name">Abschreibungen Wertpapiere des UV z.T. n.abz.</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7217" model="account.account.template">
+            <field name="code">7217</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7250" model="account.account.template">
+            <field name="code">7250</field>
+            <field name="name">Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7255" model="account.account.template">
+            <field name="code">7255</field>
+            <field name="name">Abschreibungen Finanzanlagen z.T. n.abz.</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7300" model="account.account.template">
+            <field name="code">7300</field>
+            <field name="name">Zinsen und ähnliche Aufwendungen</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7302" model="account.account.template">
+            <field name="code">7302</field>
+            <field name="name">Steuerl. n. abzugsf., andere Nebenleistg z. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7303" model="account.account.template">
+            <field name="code">7303</field>
+            <field name="name">Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7304" model="account.account.template">
+            <field name="code">7304</field>
+            <field name="name">Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7305" model="account.account.template">
+            <field name="code">7305</field>
+            <field name="name">Zinsaufwendungen § 233a AO betriebliche Steuern</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7306" model="account.account.template">
+            <field name="code">7306</field>
+            <field name="name">Zinsaufwendungen § 233a bis 237 AO Personensteuern </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7309" model="account.account.template">
+            <field name="code">7309</field>
+            <field name="name">Zinsaufwendungen an verbundene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7310" model="account.account.template">
+            <field name="code">7310</field>
+            <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7313" model="account.account.template">
+            <field name="code">7313</field>
+            <field name="name">Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7316" model="account.account.template">
+            <field name="code">7316</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7317" model="account.account.template">
+            <field name="code">7317</field>
+            <field name="name">Zinsen an Gesellschafter mit mehr als 25% Beteiligung</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7319" model="account.account.template">
+            <field name="code">7319</field>
+            <field name="name">Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7320" model="account.account.template">
+            <field name="code">7320</field>
+            <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7323" model="account.account.template">
+            <field name="code">7323</field>
+            <field name="name">Abschreibungen auf Disagio zur Finanzierung</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7324" model="account.account.template">
+            <field name="code">7324</field>
+            <field name="name">Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens</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_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7325" model="account.account.template">
+            <field name="code">7325</field>
+            <field name="name">Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7326" model="account.account.template">
+            <field name="code">7326</field>
+            <field name="name">Zinsen zur Finanzierung des 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7327" model="account.account.template">
+            <field name="code">7327</field>
+            <field name="name">Renten und dauernde Lasten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7328" model="account.account.template">
+            <field name="code">7328</field>
+            <field name="name">Zinsen an Mitunternehmer § 15 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7329" model="account.account.template">
+            <field name="code">7329</field>
+            <field name="name">Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7330" model="account.account.template">
+            <field name="code">7330</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7339" model="account.account.template">
+            <field name="code">7339</field>
+            <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7340" model="account.account.template">
+            <field name="code">7340</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7349" model="account.account.template">
+            <field name="code">7349</field>
+            <field name="name">Diskontaufwendungen an verbundene Unternehmen </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7350" model="account.account.template">
+            <field name="code">7350</field>
+            <field name="name">Zinsen und ähnliche Aufwendungen z.T. nicht abz.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7351" model="account.account.template">
+            <field name="code">7351</field>
+            <field name="name">Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7355" model="account.account.template">
+            <field name="code">7355</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7360" model="account.account.template">
+            <field name="code">7360</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7361" model="account.account.template">
+            <field name="code">7361</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7362" model="account.account.template">
+            <field name="code">7362</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7363" model="account.account.template">
+            <field name="code">7363</field>
+            <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7364" model="account.account.template">
+            <field name="code">7364</field>
+            <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7365" model="account.account.template">
+            <field name="code">7365</field>
+            <field name="name">Aufwendungen aus Vermögensgegenst. z. Verr. n. § 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7366" model="account.account.template">
+            <field name="code">7366</field>
+            <field name="name">Steuerlich nicht abzugsfähige Zinsaufw. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7390" model="account.account.template">
+            <field name="code">7390</field>
+            <field name="name">Aufwendungen aus Verlustübernahme </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7392" model="account.account.template">
+            <field name="code">7392</field>
+            <field name="name">Abgeführte Gewinne auf Grund eine 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7394" model="account.account.template">
+            <field name="code">7394</field>
+            <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7399" model="account.account.template">
+            <field name="code">7399</field>
+            <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7400" model="account.account.template">
+            <field name="code">7400</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_04')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7401" model="account.account.template">
+            <field name="code">7401</field>
+            <field name="name">Außerordentliche Erträge finanzwirksam </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7450" model="account.account.template">
+            <field name="code">7450</field>
+            <field name="name">Außerordentliche Erträge nicht finanzwirksam </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7451" model="account.account.template">
+            <field name="code">7451</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7452" model="account.account.template">
+            <field name="code">7452</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7453" model="account.account.template">
+            <field name="code">7453</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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7454" model="account.account.template">
+            <field name="code">7454</field>
+            <field name="name">Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7460" model="account.account.template">
+            <field name="code">7460</field>
+            <field name="name">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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7461" model="account.account.template">
+            <field name="code">7461</field>
+            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7462" model="account.account.template">
+            <field name="code">7462</field>
+            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7463" model="account.account.template">
+            <field name="code">7463</field>
+            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7464" model="account.account.template">
+            <field name="code">7464</field>
+            <field name="name">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_revenue"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7500" model="account.account.template">
+            <field name="code">7500</field>
+            <field name="name">Außerordentliche Aufwendungen</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7501" model="account.account.template">
+            <field name="code">7501</field>
+            <field name="name">Außerordentliche Aufwendungen finanzwirksam </field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7550" model="account.account.template">
+            <field name="code">7550</field>
+            <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam </field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7551" model="account.account.template">
+            <field name="code">7551</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7552" model="account.account.template">
+            <field name="code">7552</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7553" model="account.account.template">
+            <field name="code">7553</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7554" model="account.account.template">
+            <field name="code">7554</field>
+            <field name="name">Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7560" model="account.account.template">
+            <field name="code">7560</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7561" model="account.account.template">
+            <field name="code">7561</field>
+            <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7562" model="account.account.template">
+            <field name="code">7562</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7563" model="account.account.template">
+            <field name="code">7563</field>
+            <field name="name">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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7600" model="account.account.template">
+            <field name="code">7600</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7603" model="account.account.template">
+            <field name="code">7603</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7604" model="account.account.template">
+            <field name="code">7604</field>
+            <field name="name">Körperschaftsteuererstattungen 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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7607" model="account.account.template">
+            <field name="code">7607</field>
+            <field name="name">Solidaritätszuschlag Erstattungen 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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7608" model="account.account.template">
+            <field name="code">7608</field>
+            <field name="name">Solidaritätszuschlag</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7609" model="account.account.template">
+            <field name="code">7609</field>
+            <field name="name">Solidaritätszuschlag für Vorjahre</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7610" model="account.account.template">
+            <field name="code">7610</field>
+            <field name="name">Gewerbesteuer ( Vorauszahlung )</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7630" model="account.account.template">
+            <field name="code">7630</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7633" model="account.account.template">
+            <field name="code">7633</field>
+            <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7639" model="account.account.template">
+            <field name="code">7639</field>
+            <field name="name">Anrechnung / Abzug 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7640" model="account.account.template">
+            <field name="code">7640</field>
+            <field name="name">Gewerbesteuernachzahlungen 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7641" model="account.account.template">
+            <field name="code">7641</field>
+            <field name="name">Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7642" model="account.account.template">
+            <field name="code">7642</field>
+            <field name="name">Gewerbesteuererstattungen 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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7643" model="account.account.template">
+            <field name="code">7643</field>
+            <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG</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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7644" model="account.account.template">
+            <field name="code">7644</field>
+            <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen</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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7646" model="account.account.template">
+            <field name="code">7646</field>
+            <field name="name">Aufwendungen a. d. 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_14')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7648" model="account.account.template">
+            <field name="code">7648</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_14')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7649" model="account.account.template">
+            <field name="code">7649</field>
+            <field name="name">Erträge aus der Zuführung und Auflösung von latenten 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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7650" model="account.account.template">
+            <field name="code">7650</field>
+            <field name="name">Sonstige Steuern</field>
+            <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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7675" model="account.account.template">
+            <field name="code">7675</field>
+            <field name="name">Verbrauchsteuer</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7678" model="account.account.template">
+            <field name="code">7678</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7680" model="account.account.template">
+            <field name="code">7680</field>
+            <field name="name">Grundsteuer</field>
+            <field name="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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7685" model="account.account.template">
+            <field name="code">7685</field>
+            <field name="name">Kfz-Steuer</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7690" model="account.account.template">
+            <field name="code">7690</field>
+            <field name="name">Steuernachzahlung Vorj. - sonst. 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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7692" model="account.account.template">
+            <field name="code">7692</field>
+            <field name="name">Steuererstattungen Vorj. - sonst. 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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7694" model="account.account.template">
+            <field name="code">7694</field>
+            <field name="name">Erträge - Auflösung v. Rückst. f. sonst. St.</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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7705" model="account.account.template">
+            <field name="code">7705</field>
+            <field name="name">Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7725" model="account.account.template">
+            <field name="code">7725</field>
+            <field name="name">Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7744" model="account.account.template">
+            <field name="code">7744</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_15')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7751" model="account.account.template">
+            <field name="code">7751</field>
+            <field name="name">Entnahmen aus gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</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_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7781" model="account.account.template">
+            <field name="code">7781</field>
+            <field name="name">Einstellungen in gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_7785" model="account.account.template">
+            <field name="code">7785</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_15')])]"/>
+            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_9000" model="account.account.template">
+            <field name="code">9000</field>
+            <field name="name">Saldenvorträge Sachkonten</field>
+            <field name="reconcile" eval="False"/>
+            <field name="user_type_id" ref="account.data_account_type_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_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_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_9009" model="account.account.template">
+            <field name="code">9009</field>
+            <field name="name">Saldenvorträge Kreditoren</field>
+            <field name="reconcile" eval="False"/>
+            <field name="user_type_id" ref="account.data_account_type_other_income"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+        <record id="chart_skr04_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_current_assets"/>
+            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+        </record>
+
+        <record id="l10n_chart_de_skr04" model="account.chart.template">
+            <field name="cash_account_code_prefix">160</field>
+            <field name="bank_account_code_prefix">180</field>
+            <field name="code_digits">4</field>
+            <field name="property_account_receivable_id" ref="chart_skr04_1205"/>
+            <field name="property_account_payable_id" ref="chart_skr04_3301"/>
+            <field name="property_account_expense_categ_id" ref="chart_skr04_5400"/>
+            <field name="property_account_income_categ_id" ref="chart_skr04_4400"/>
+            <field name="income_currency_exchange_account_id" ref="chart_skr04_4840"/>
+            <field name="expense_currency_exchange_account_id" ref="chart_skr04_6880"/>
+        </record>
 
     </data>
-</odoo>
\ No newline at end of file
+</odoo>