[MERGE] forward port branch 11.0 up to adc97120c94

5 files changed, 11145 insertions, 11595 deletions

diff --git a/addons/l10n_de_skr04/__manifest__.py b/addons/l10n_de_skr04/__manifest__.py
index e56640c713b..d5c132fa625 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.xml',
     ],
 }
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 b776158ef86..bf2d228287c 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="cash_account_code_prefix">1600</field>
-        <field name="bank_account_code_prefix">1800</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="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="cash_account_code_prefix">160</field>
+            <field name="bank_account_code_prefix">180</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="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>