[ADD] Added german accounting

bzr revid: nicolas.vanhoren@openerp.com-20101025151205-36ml71ikl9cqh7rp

48 files changed, 32457 insertions, 0 deletions

diff --git a/addons/l10n_de/__init__.py b/addons/l10n_de/__init__.py
new file mode 100755
index 00000000000..6c665b5e823
--- /dev/null
+++ b/addons/l10n_de/__init__.py
@@ -0,0 +1,23 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#    
+#    OpenERP, Open Source Management Solution
+#    Copyright (C) 2004-2009 Tiny SPRL (<http://tiny.be>).
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.     
+#
+##############################################################################
+
+# vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
+
diff --git a/addons/l10n_de/__terp__.py b/addons/l10n_de/__terp__.py
new file mode 100755
index 00000000000..9f20b1d5e85
--- /dev/null
+++ b/addons/l10n_de/__terp__.py
@@ -0,0 +1,148 @@
+# -*- encoding: utf-8 -*-
+##############################################################################
+#    
+#    OpenERP, Open Source Management Solution
+#    Copyright (C) 2004-2009 Tiny SPRL (<http://tiny.be>).
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.     
+#
+##############################################################################
+
+# SKR03
+# =====
+
+# Dieses Modul bietet Ihnen einen deutschen Kontenplan basierend auf dem SKR03.
+# Gemäss der aktuellen Einstellungen ist die Firma nicht Umsatzsteuerpflichtig.
+# Diese Grundeinstellung ist sehr einfach zu ändern und bedarf in der Regel
+# grundsätzlich eine initiale Zuweisung von Steuerkonten 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 
+# die Zuordnung bei Produkten und überschreibt diese im Einzelfall.
+#
+# Zur Vereinfachung der Steuerausweise und Buchung bei Auslandsgeschäften 
+# erlaubt OpenERP ein generelles Mapping von Steuerausweis und Steuerkonten
+# (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.
+
+# SKR04
+# =====
+
+# 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 
+# die Zuordnung bei Produkten und überschreibt diese im Einzelfall.
+#
+# Zur Vereinfachung der Steuerausweise und Buchung bei Auslandsgeschäften 
+# erlaubt OpenERP ein generelles Mapping von Steuerausweis und Steuerkonten
+# (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 - SKR03 and SKR04",
+        "version" : "1.0",
+        "author" : "openbig.org",
+        "website" : "http://www.openbig.org",
+        "category" : "Localisation/Account Charts",
+        "description": """Dieses  Modul beinhaltet einen deutschen Kontenrahmen basierend auf dem SKR03.""",
+        "depends" : ['base', 'account', 'base_iban', 'base_vat', 'account_chart'],
+        "init_xml" : [ ],
+        "demo_xml" : [ ],
+        "update_xml" : [
+        "account_tax_skr03.xml",
+        "account_types_skr03.xml",
+        "account_chart_skr03.xml",
+        "account_chart_template_skr03.xml",
+        "account_tax_fiscal_position_skr03.xml",
+        "l10n_de_skr03_wizard.xml",
+        "account_tax_skr04.xml",
+        "account_types_skr04.xml",
+        "account_chart_skr04.xml",
+        "account_chart_template_skr04.xml",
+        "account_tax_fiscal_position_skr04.xml",
+        "l10n_de_skr04_wizard.xml",
+        ],
+     "installable": True
+} 
diff --git a/addons/l10n_de/account_chart_skr03.xml b/addons/l10n_de/account_chart_skr03.xml
new file mode 100755
index 00000000000..187f0259dbb
--- /dev/null
+++ b/addons/l10n_de/account_chart_skr03.xml
@@ -0,0 +1,11757 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+	<data noupdate="1">
+			<record model="account.account.template" id="root_de">
+			<field name="code">0</field>
+			<field name="name">Deutscher Kontenplan SKR03</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="balance_root_de">
+			<field name="code">B</field>
+			<field name="name">Bilanzkonten</field>
+			<field name="parent_id" ref="root_de"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1380">
+			<field name="code">G</field>
+			<field name="name">Gewinn u. Verlust</field>
+			<field name="parent_id" ref="root_de"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1355">
+			<field name="code">G1355</field>
+			<field name="name">Steuern Eink.u.Ertr</field>
+			<field name="parent_id" ref="view_income_1380"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1345">
+			<field name="code">G1345</field>
+			<field name="name">Ergebnis vor Steuern</field>
+			<field name="parent_id" ref="view_income_1380"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1340">
+			<field name="code">G1340</field>
+			<field name="name">Kontenkl. unbesetzt</field>
+			<field name="parent_id" ref="view_income_1345"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1330">
+			<field name="code">G1330</field>
+			<field name="name">Neutraler Ertrag</field>
+			<field name="parent_id" ref="view_income_1345"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1324">
+			<field name="code">G1324</field>
+			<field name="name">Verr. kalk. Kosten</field>
+			<field name="parent_id" ref="view_income_1330"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1323">
+			<field name="code">G1323</field>
+			<field name="name">Sonst. neutr. Ertr</field>
+			<field name="parent_id" ref="view_income_1330"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1322">
+			<field name="code">G1322</field>
+			<field name="name">Zinserträge</field>
+			<field name="parent_id" ref="view_income_1330"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1320">
+			<field name="code">G1320</field>
+			<field name="name">Neutraler Aufwand</field>
+			<field name="parent_id" ref="view_income_1345"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1312">
+			<field name="code">G1312</field>
+			<field name="name">Sonst. neutr. Aufw</field>
+			<field name="parent_id" ref="view_income_1320"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1310">
+			<field name="code">G1310</field>
+			<field name="name">Zinsaufwand</field>
+			<field name="parent_id" ref="view_income_1320"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1300">
+			<field name="code">G1300</field>
+			<field name="name">Betriebsergebnis</field>
+			<field name="parent_id" ref="view_income_1345"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1280">
+			<field name="code">G1280</field>
+			<field name="name">Gesamtkosten</field>
+			<field name="parent_id" ref="view_income_1300"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1260">
+			<field name="code">G1260</field>
+			<field name="name">Sonstige Kosten</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1250">
+			<field name="code">G1250</field>
+			<field name="name">Reparatur/Instandh.</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1240">
+			<field name="code">G1240</field>
+			<field name="name">Abschreibungen</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1220">
+			<field name="code">G1220</field>
+			<field name="name">Kosten Warenabgabe</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1200">
+			<field name="code">G1200</field>
+			<field name="name">Werbe-/Reisekosten</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1180">
+			<field name="code">G1180</field>
+			<field name="name">Kfz-Kosten (o. St.)</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1160">
+			<field name="code">G1160</field>
+			<field name="name">Besondere Kosten</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1150">
+			<field name="code">G1150</field>
+			<field name="name">Versich./Beiträge</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1140">
+			<field name="code">G1140</field>
+			<field name="name">Betriebl. Steuern</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1120">
+			<field name="code">G1120</field>
+			<field name="name">Raumkosten</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1100">
+			<field name="code">G1100</field>
+			<field name="name">Personalkosten</field>
+			<field name="parent_id" ref="view_income_1280"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1092">
+			<field name="code">G1092</field>
+			<field name="name">Betriebl. Rohertrag</field>
+			<field name="parent_id" ref="view_income_1300"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1090">
+			<field name="code">G1090</field>
+			<field name="name">So. betr. Erlöse</field>
+			<field name="parent_id" ref="view_income_1092"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1080">
+			<field name="code">G1080</field>
+			<field name="name">Rohertrag</field>
+			<field name="parent_id" ref="view_income_1092"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1060">
+			<field name="code">G1060</field>
+			<field name="name">Mat./Wareneinkauf</field>
+			<field name="parent_id" ref="view_income_1080"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1051">
+			<field name="code">G1051</field>
+			<field name="name">Gesamtleistung</field>
+			<field name="parent_id" ref="view_income_1080"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1045">
+			<field name="code">G1045</field>
+			<field name="name">Akt.Eigenleistungen</field>
+			<field name="parent_id" ref="view_income_1051"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1040">
+			<field name="code">G1040</field>
+			<field name="name">Best.Verdg. FE/UE</field>
+			<field name="parent_id" ref="view_income_1051"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_income_1020">
+			<field name="code">G1020</field>
+			<field name="name">Umsatzerlöse</field>
+			<field name="parent_id" ref="view_income_1051"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_960">
+			<field name="code">BA</field>
+			<field name="name">Aktiva</field>
+			<field name="parent_id" ref="balance_root_de"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1020">
+			<field name="code">B1020</field>
+			<field name="name">Ausstehende Einlagen</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1025">
+			<field name="code">B1025</field>
+			<field name="name">davon eingefordert</field>
+			<field name="parent_id" ref="view_balance_1020"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1050">
+			<field name="code">B1050</field>
+			<field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1060">
+			<field name="code">B1060</field>
+			<field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1080">
+			<field name="code">B1080</field>
+			<field name="name">Anlagevermögen</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1100">
+			<field name="code">B1100</field>
+			<field name="name">Immaterielle Vermögensgegenstände</field>
+			<field name="parent_id" ref="view_balance_1080"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1120">
+			<field name="code">B1120</field>
+			<field name="name">Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
+			<field name="parent_id" ref="view_balance_1100"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1130">
+			<field name="code">B1130</field>
+			<field name="name">Geschäfts- oder Firmenwert</field>
+			<field name="parent_id" ref="view_balance_1100"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1150">
+			<field name="code">B1150</field>
+			<field name="name">geleistete Anzahlungen</field>
+			<field name="parent_id" ref="view_balance_1100"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1180">
+			<field name="code">B1180</field>
+			<field name="name">Sachanlagen</field>
+			<field name="parent_id" ref="view_balance_1080"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1200">
+			<field name="code">B1200</field>
+			<field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
+			<field name="parent_id" ref="view_balance_1180"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1210">
+			<field name="code">B1210</field>
+			<field name="name">technische Anlagen und Maschinen</field>
+			<field name="parent_id" ref="view_balance_1180"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1220">
+			<field name="code">B1220</field>
+			<field name="name">andere Anlagen, Betriebs- und Geschäftsausstattung</field>
+			<field name="parent_id" ref="view_balance_1180"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1230">
+			<field name="code">B1230</field>
+			<field name="name">geleistete Anzahlungen und Anlagen im Bau</field>
+			<field name="parent_id" ref="view_balance_1180"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1260">
+			<field name="code">B1260</field>
+			<field name="name">Finanzanlagen</field>
+			<field name="parent_id" ref="view_balance_1080"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1280">
+			<field name="code">B1280</field>
+			<field name="name">Anteile an verbundenen Unternehmen</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1290">
+			<field name="code">B1290</field>
+			<field name="name">Ausleihungen an verbundene Unternehmen</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1300">
+			<field name="code">B1300</field>
+			<field name="name">Beteiligungen</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1310">
+			<field name="code">B1310</field>
+			<field name="name">Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1320">
+			<field name="code">B1320</field>
+			<field name="name">Wertpapiere des Anlagevermögens</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1325">
+			<field name="code">B1325</field>
+			<field name="name">sonstige Ausleihungen</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1328">
+			<field name="code">B1328</field>
+			<field name="name">Genossenschaftsanteile</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1330">
+			<field name="code">B1330</field>
+			<field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
+			<field name="parent_id" ref="view_balance_1260"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1410">
+			<field name="code">B1410</field>
+			<field name="name">Umlaufvermögen</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1430">
+			<field name="code">B1430</field>
+			<field name="name">Vorräte</field>
+			<field name="parent_id" ref="view_balance_1410"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1450">
+			<field name="code">B1450</field>
+			<field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1460">
+			<field name="code">B1460</field>
+			<field name="name">unfertige Erzeugnisse, unfertige Leistungen</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1465">
+			<field name="code">B1465</field>
+			<field name="name">in Ausführung befindliche Bauaufträge</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1467">
+			<field name="code">B1467</field>
+			<field name="name">in Arbeit befindliche Aufträge</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1470">
+			<field name="code">B1470</field>
+			<field name="name">fertige Erzeugnisse und Waren</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1480">
+			<field name="code">B1480</field>
+			<field name="name">geleistete Anzahlungen</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1490">
+			<field name="code">B1490</field>
+			<field name="name">erhaltene Anzahlungen auf Bestellungen</field>
+			<field name="parent_id" ref="view_balance_1430"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1510">
+			<field name="code">B1510</field>
+			<field name="name">Forderungen und sonstige Vermögensgegenstände</field>
+			<field name="parent_id" ref="view_balance_1410"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1530">
+			<field name="code">B1530</field>
+			<field name="name">Forderungen aus Lieferungen und Leistungen</field>
+			<field name="parent_id" ref="view_balance_1510"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1535">
+			<field name="code">B1535</field>
+			<field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
+			<field name="parent_id" ref="view_balance_1530"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1540">
+			<field name="code">B1540</field>
+			<field name="name">Forderungen gegen verbundene Unternehmen</field>
+			<field name="parent_id" ref="view_balance_1510"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1545">
+			<field name="code">B1545</field>
+			<field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
+			<field name="parent_id" ref="view_balance_1540"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1550">
+			<field name="code">B1550</field>
+			<field name="name">Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+			<field name="parent_id" ref="view_balance_1510"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1555">
+			<field name="code">B1555</field>
+			<field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
+			<field name="parent_id" ref="view_balance_1550"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1580">
+			<field name="code">B1580</field>
+			<field name="name">sonstige Vermögensgegenstände</field>
+			<field name="parent_id" ref="view_balance_1510"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1585">
+			<field name="code">B1585</field>
+			<field name="name">davon mit einer Restlaufzeit von mehr als einem Jahr</field>
+			<field name="parent_id" ref="view_balance_1580"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1600">
+			<field name="code">B1600</field>
+			<field name="name">Wertpapiere</field>
+			<field name="parent_id" ref="view_balance_1410"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1620">
+			<field name="code">B1620</field>
+			<field name="name">Anteile an verbundenen Unternehmen</field>
+			<field name="parent_id" ref="view_balance_1600"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1630">
+			<field name="code">B1630</field>
+			<field name="name">eigene Anteile</field>
+			<field name="parent_id" ref="view_balance_1600"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1640">
+			<field name="code">B1640</field>
+			<field name="name">sonstige Wertpapiere</field>
+			<field name="parent_id" ref="view_balance_1600"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1660">
+			<field name="code">B1660</field>
+			<field name="name">Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</field>
+			<field name="parent_id" ref="view_balance_1410"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1680">
+			<field name="code">B1680</field>
+			<field name="name">Rechnungsabgrenzungsposten</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1700">
+			<field name="code">B1700</field>
+			<field name="name">Abgrenzung latenter Steuern</field>
+			<field name="parent_id" ref="view_balance_960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_1960">
+			<field name="code">BP</field>
+			<field name="name">Passiva</field>
+			<field name="parent_id" ref="balance_root_de"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2020">
+			<field name="code">BP2020</field>
+			<field name="name">Kapital</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2030">
+			<field name="code">BP2030</field>
+			<field name="name">Anfangskapital</field>
+			<field name="parent_id" ref="view_balance_2020"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2050">
+			<field name="code">BP2050</field>
+			<field name="name">Einlagen</field>
+			<field name="parent_id" ref="view_balance_2020"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2060">
+			<field name="code">BP2060</field>
+			<field name="name">Entnahmen</field>
+			<field name="parent_id" ref="view_balance_2020"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2070">
+			<field name="code">BP2070</field>
+			<field name="name">Jahresüberschuss Jahresfehlbetrag</field>
+			<field name="parent_id" ref="view_balance_2020"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2310">
+			<field name="code">BP2310</field>
+			<field name="name">Einlagen stiller Gesellschafter</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2330">
+			<field name="code">BP2330</field>
+			<field name="name">Sonderposten mit Rücklageanteil</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2335">
+			<field name="code">BP2365</field>
+			<field name="name">Sonderposten für Zuschüsse und Zulagen</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2340">
+			<field name="code">BP2340</field>
+			<field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2360">
+			<field name="code">BP2360</field>
+			<field name="name">Rückstellungen</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2380">
+			<field name="code">BP2380</field>
+			<field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
+			<field name="parent_id" ref="view_balance_2360"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2390">
+			<field name="code">BP2390</field>
+			<field name="name">Steuerrückstellungen</field>
+			<field name="parent_id" ref="view_balance_2360"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2410">
+			<field name="code">BP2410</field>
+			<field name="name">sonstige Rückstellungen</field>
+			<field name="parent_id" ref="view_balance_2360"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2440">
+			<field name="code">BP2440</field>
+			<field name="name">Verbindlichkeiten</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2460">
+			<field name="code">BP2460</field>
+			<field name="name">Anleihen</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2465">
+			<field name="code">BP2465</field>
+			<field name="name">davon konvertibel</field>
+			<field name="parent_id" ref="view_balance_2460"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2467">
+			<field name="code">BP2467</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2460"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2470">
+			<field name="code">BP2470</field>
+			<field name="name">Verbindlichkeiten gegenüber Kreditinstituten</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2475">
+			<field name="code">BP2475</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2470"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2480">
+			<field name="code">BP2480</field>
+			<field name="name">erhaltene Anzahlungen auf Bestellungen</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2485">
+			<field name="code">BP2485</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2480"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2490">
+			<field name="code">BP2490</field>
+			<field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2495">
+			<field name="code">BP2495</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2490"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2500">
+			<field name="code">BP2500</field>
+			<field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2505">
+			<field name="code">BP2505</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2500"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2510">
+			<field name="code">BP2510</field>
+			<field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2515">
+			<field name="code">BP2515</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2510"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2520">
+			<field name="code">BP2520</field>
+			<field name="name">Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2525">
+			<field name="code">BP2525</field>
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="parent_id" ref="view_balance_2520"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2530">
+			<field name="code">BP2530</field>
+			<field name="name">sonstige Verbindlichkeiten</field>
+			<field name="parent_id" ref="view_balance_2440"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2535">
+			<field name="code">BP2535</field>
+			<field name="name">davon aus Steuern</field>
+			<field name="parent_id" ref="view_balance_2530"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2537">
+			<field name="code">BP2537</field>
+			<field name="name">davon im Rahmen der sozialen Sicherheit</field>
+			<field name="parent_id" ref="view_balance_2530"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2539">
+			<field name="name">davon mit einer Restlaufzeit bis zu einem Jahr</field>
+			<field name="code">BP2539</field>
+			<field name="parent_id" ref="view_balance_2530"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2560">
+			<field name="code">BP2560</field>
+			<field name="name">Rechnungsabgrenzungsposten</field>
+			<field name="parent_id" ref="view_balance_1960"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+		<record model="account.account.template" id="view_balance_2980">
+			<field name="code">BP2980</field>
+			<field name="name">Verbindlichkeiten aus der Begebung und Übertragung von Wechseln, aus Bürgschaften, Wechsel- und Scheckbürgschaften und aus Gewährleistungsverträgen sowie Haftung aus Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
+			<field name="parent_id" ref="view_balance_2560"/>
+			<field name="reconcile" eval="False"/>
+			<field name="type">view</field>
+			<field name="user_type" ref="account.account_type_view"/>
+			</record>
+                <record id="account_K9VKS" model="account.account.template">
+                        <field name="code">V</field>
+                        <field name="name">Vortrags- Kapital- und Statistische Konten</field>
+                        <field name="parent_id" ref="root_de"/>
+                        <field name="type">view</field>
+                        <field name="user_type" ref="account.account_type_view"/>
+                        </record>
+		<record model="account.account.template" id="account_8339">
+			<field name="name">Nicht steuerbare Umsätze EG-Land</field>
+			<field name="code">8339</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_3724">
+			<field name="name">Nachlässe EG-Erwerb 7% Vorsteuer/USt</field>
+			<field name="code">3724</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4300">
+			<field name="name">Nicht abziehbare Vorsteuer</field>
+			<field name="code">4300</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0280">
+			<field name="name">Betriebsvorrichtungen</field>
+			<field name="code">0280</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_8300">
+			<field name="name">Erlöse 7% USt</field>
+			<field name="code">8300</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4370">
+			<field name="name">Prämie Rückdeckung f. Versorgungsleistg</field>
+			<field name="code">4370</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_4520">
+			<field name="name">Kfz-Versicherungen</field>
+			<field name="code">4520</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_3710">
+			<field name="name">Nachlässe 7% Vorsteuer</field>
+			<field name="code">3710</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4149">
+			<field name="name">Pauschale Steuer für Zuschüsse</field>
+			<field name="code">4149</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0939">
+			<field name="name">SoPo mit Rücklageanteil §52 Abs.16 EStG</field>
+			<field name="code">0939</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_3551">
+			<field name="name">Wareneingang, im Drittland steuerbar</field>
+			<field name="code">3551</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3550">
+			<field name="name">Steuerfreier EG-Erwerb</field>
+			<field name="code">3550</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4145">
+			<field name="name">Freiwillige soziale Aufwendung. LSt-pfl.</field>
+			<field name="code">4145</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1940">
+			<field name="name">Zuwendungen, Spenden TH</field>
+			<field name="code">1940</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_0930">
+			<field name="name">SoPo mit Rücklageanteil, stfr. Rücklage</field>
+			<field name="code">0930</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_0931">
+			<field name="name">SoPo mit Rücklageanteil § 6b EStG</field>
+			<field name="code">0931</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_0932">
+			<field name="name">SoPo mit Rücklageanteil EStR R 6.6</field>
+			<field name="code">0932</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_3558">
+			<field name="name">Wareneingang, im anderen EG-Land stb.</field>
+			<field name="code">3558</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2171">
+			<field name="name">Nicht abziehbare Vorsteuer 7%</field>
+			<field name="code">2171</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_3850">
+			<field name="name">Zölle und Einfuhrabgaben</field>
+			<field name="code">3850</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8905">
+			<field name="name">Entnahme von Gegenständen ohne USt</field>
+			<field name="code">8905</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8800">
+			<field name="name">Erlöse Sachanlageverkäufe</field>
+			<field name="code">8800</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8906">
+			<field name="name">Verwendung von Gegenständen ohne USt</field>
+			<field name="code">8906</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_4306">
+			<field name="name">Nicht abziehbare Vorsteuer 19%</field>
+			<field name="code">4306</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_8900">
+			<field name="name">Unentgeltliche Wertabgaben</field>
+			<field name="code">8900</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8726">
+			<field name="name">Erlösschmälerung EG-Lieferung 19% USt</field>
+			<field name="code">8726</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4969">
+			<field name="name">Aufwand Abraum-/Abfallbeseitigung</field>
+			<field name="code">4969</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4175">
+			<field name="name">Fahrtkostenerstatt. Whg./Arbeitsstätte</field>
+			<field name="code">4175</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1793">
+			<field name="name">Verrechnung geleistete Anzahlungen</field>
+			<field name="code">1793</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1792">
+			<field name="name">Sonstige Verrechnung</field>
+			<field name="code">1792</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1791">
+			<field name="name">Umsatzsteuer frühere Jahre</field>
+			<field name="code">1791</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1790">
+			<field name="name">Umsatzsteuer Vorjahr</field>
+			<field name="code">1790</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1795">
+			<field name="name">Verbindl. soziale Sicherheit §4/3 EStG</field>
+			<field name="code">1795</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_1490">
+			<field name="name">Forderungen aus L+L gg. Gesellschafter</field>
+			<field name="code">1490</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1491">
+			<field name="name">Forderg. aus L+L gg.Gesellschafter b.1 J</field>
+			<field name="code">1491</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_7095">
+			<field name="name">In Arbeit befindliche Aufträge</field>
+			<field name="code">7095</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1467"/>
+		</record>
+		<record model="account.account.template" id="account_1495">
+			<field name="name">Forderg. aus L+L gg.Gesellschafter g.1 J</field>
+			<field name="code">1495</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_1498">
+			<field name="name">Gegenkonto sonst.VG bei Buchung Debitor</field>
+			<field name="code">1498</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1499">
+			<field name="name">Gegenkonto bei Aufteilung Debitoren</field>
+			<field name="code">1499</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_0998">
+			<field name="name">Einzelwertberichtigung Forderung(b.1J)</field>
+			<field name="code">0998</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1700">
+			<field name="name">Sonstige Verbindlichkeiten</field>
+			<field name="code">1700</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0720">
+			<field name="name">Verbindl. gg.UN mit Beteiligg.verh. 1-5J</field>
+			<field name="code">0720</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2520"/>
+		</record>
+		<record model="account.account.template" id="account_1702">
+			<field name="name">Sonstige Verbindlichkeiten (1-5 J)</field>
+			<field name="code">1702</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+		<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1703">
+			<field name="name">Sonstige Verbindlichkeiten (g. 5 J)</field>
+			<field name="code">1703</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_0725">
+			<field name="name">Verbindl. gg.UN mit Beteiligg.verh. g.5J</field>
+			<field name="code">0725</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2520"/>
+		</record>
+		<record model="account.account.template" id="account_1705">
+			<field name="name">Darlehen</field>
+			<field name="code">1705</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1706">
+			<field name="name">Darlehen bis 1 Jahr</field>
+			<field name="code">1706</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1707">
+			<field name="name">Darlehen 1-5 Jahre</field>
+			<field name="code">1707</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1708">
+			<field name="name">Darlehen g. 5 Jahre</field>
+			<field name="code">1708</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1709">
+			<field name="name">Gewinnverfügung stille Gesellschaft.</field>
+			<field name="code">1709</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0680">
+			<field name="name">TZ-Verbindlichkeit. Kreditinstitut,g.5 J</field>
+			<field name="code">0680</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2470"/>
+		</record>
+		<record model="account.account.template" id="account_2315">
+			<field name="name">Abgänge Sachanlagen Restbuchwert</field>
+			<field name="code">2315</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2312">
+			<field name="name">Abgänge Finanzanlagen Restbuchwert (Verlust)</field>
+			<field name="code">2312</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2313">
+			<field name="name">Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)</field>
+			<field name="code">2313</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2310">
+			<field name="name">Abgänge Sachanlagen Restbuchwert</field>
+			<field name="code">2310</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2311">
+			<field name="name">Abgänge immat. Vermögensgegenst. RBW (Verlust)</field>
+			<field name="code">2311</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_4831">
+			<field name="name">Abschreibungen auf Gebäude</field>
+			<field name="code">4831</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4830">
+			<field name="name">Abschreibungen auf Sachanlagen</field>
+			<field name="code">4830</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4960">
+			<field name="name">Mieten für Einrichtungen bewegliche WG</field>
+			<field name="code">4960</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1661">
+			<field name="name">Schuldwechsel (bis 1 Jahr)</field>
+			<field name="code">1661</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2505"/>
+		</record>
+		<record model="account.account.template" id="account_1660">
+			<field name="name">Schuldwechsel</field>
+			<field name="code">1660</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2505"/>
+		</record>
+		<record model="account.account.template" id="account_0112">
+			<field name="name">Hof- und Wegebefestigungen</field>
+			<field name="code">0112</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0113">
+			<field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
+			<field name="code">0113</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0059">
+			<field name="name">Grundstücksanteil häusl. Arbeitszimmer</field>
+			<field name="code">0059</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0111">
+			<field name="name">Außenanlagen</field>
+			<field name="code">0111</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0115">
+			<field name="name">Andere Bauten</field>
+			<field name="code">0115</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1120">
+			<field name="name">Postbank 2</field>
+			<field name="code">1120</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4320">
+			<field name="name">Gewerbesteuer</field>
+			<field name="code">4320</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_8600">
+			<field name="name">Sonst. Erlöse betr. u. regelmäßig</field>
+			<field name="code">8600</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0050">
+			<field name="name">Grundstücke,grndst.Rechte und Bauten</field>
+			<field name="code">0050</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8605">
+			<field name="name">Sonst. Erträge betriebl. und regelm.</field>
+			<field name="code">8605</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_3140">
+			<field name="name">Bauleistungen § 13b ohne Vorst., 19% USt</field>
+			<field name="code">3140</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4654">
+			<field name="name">Nicht abzugsfähige Bewirtungskosten</field>
+			<field name="code">4654</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4964">
+			<field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
+			<field name="code">4964</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4651">
+			<field name="name">Eingeschr. abziehb.BA, abz. Anteil</field>
+			<field name="code">4651</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_3145">
+			<field name="name">Leistungen ausl. UN ohne Vorst., 19% USt</field>
+			<field name="code">3145</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4653">
+			<field name="name">Aufmerksamkeiten</field>
+			<field name="code">4653</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4652">
+			<field name="name">Eingeschr. abziehb.BA, n. abz. Anteil</field>
+			<field name="code">4652</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4137">
+			<field name="name">Ges. soz. Aufwendg. Mituntern. §15 EStG</field>
+			<field name="code">4137</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4550">
+			<field name="name">Garagenmieten</field>
+			<field name="code">4550</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_8660">
+			<field name="name">Erl.Zinsen /Diskontspesen aus verb.UN</field>
+			<field name="code">8660</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_8749">
+			<field name="name">Gewährte Skonti EG-Lieferung 16% USt</field>
+			<field name="code">8749</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0750">
+			<field name="name">Verbindlichkeit.gg. Gesellschaftern g.5J</field>
+			<field name="code">0750</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1455">
+			<field name="name">Forderg.a. Lieferungen/Leistungen g.1 J</field>
+			<field name="code">1455</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_3749">
+			<field name="name">Erhalt. Skonti EG-Erwerb 16% Vorst/USt</field>
+			<field name="code">3749</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3610">
+			<field name="name">Nicht abziehbare Vorsteuer 7%</field>
+			<field name="code">3610</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2381">
+			<field name="name">Zuwendg.Spenden wissensch./kult. Zweck</field>
+			<field name="code">2381</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2380">
+			<field name="name">Zuwendungen,Spenden steuerl. n. abziehb.</field>
+			<field name="code">2380</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2383">
+			<field name="name">Zuwendungen,Spenden kirchl./rel./gemein.</field>
+			<field name="code">2383</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2382">
+			<field name="name">Zuwendungen,Spenden mildtätige Zwecke</field>
+			<field name="code">2382</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2385">
+			<field name="name">Nicht abziehbare AR-Vergütungen</field>
+			<field name="code">2385</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2384">
+			<field name="name">Zuwendungen,Spenden an politische Partei</field>
+			<field name="code">2384</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_0200">
+			<field name="name">Technische Anlagen und Maschinen</field>
+			<field name="code">0200</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_2386">
+			<field name="name">Abziehbare Aufsichtsratsvergütung</field>
+			<field name="code">2386</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_0615">
+			<field name="name">Anleihen konvertibel</field>
+			<field name="code">0615</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2465"/>
+		</record>
+		<record model="account.account.template" id="account_2388">
+			<field name="name">Zuwendg. an Stiftg. gem. § 52/2/4 AO</field>
+			<field name="code">2388</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1401">
+			<field name="name">Forderungen aus Lieferungen u.Leistung</field>
+			<field name="code">1401</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1400">
+			<field name="name">Forderungen aus Lieferungen u.Leistung</field>
+			<field name="code">1400</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1010">
+			<field name="name">Nebenkasse 1</field>
+			<field name="code">1010</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_0610">
+			<field name="name">Anleihen, nicht konvertibel (g.5 Jahre)</field>
+			<field name="code">0610</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2460"/>
+		</record>
+		<record model="account.account.template" id="account_8730">
+			<field name="name">Gewährte Skonti</field>
+			<field name="code">8730</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1518">
+			<field name="name">Geleistete Anzahlungen 19% Vorsteuer</field>
+			<field name="code">1518</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1480"/>
+		</record>
+		<record model="account.account.template" id="account_4215">
+			<field name="name">Leasing, unbewegliche Wirtschaftsgüter</field>
+			<field name="code">4215</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_8514">
+			<field name="name">Provisionsumsätze, steuerfrei §4 Nr.8ff</field>
+			<field name="code">8514</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1130">
+			<field name="name">Postbank 3</field>
+			<field name="code">1130</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_1230">
+			<field name="name">Bank 3</field>
+			<field name="code">1230</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4210">
+			<field name="name">Miete, unbewegliche Wirtschaftsgüter</field>
+			<field name="code">4210</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4198">
+			<field name="name">Pausch. Abgaben für Zuwendungen an AN</field>
+			<field name="code">4198</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1449">
+			<field name="name">Gegenkto Aufteilung der Forderungen L+L</field>
+			<field name="code">1449</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_8750">
+			<field name="name">Gewährte Boni 7% USt</field>
+			<field name="code">8750</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8828">
+			<field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
+			<field name="code">8828</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4219">
+			<field name="name">Vergütung Mituntern. Miete WG § 15 EStG</field>
+			<field name="code">4219</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_1330">
+			<field name="name">Schecks</field>
+			<field name="code">1330</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4190">
+			<field name="name">Aushilfslöhne</field>
+			<field name="code">4190</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0100">
+			<field name="name">Fabrikbauten</field>
+			<field name="code">0100</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0079">
+			<field name="name">Anzahlungen a.Grundstücke ohne Bauten</field>
+			<field name="code">0079</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0730">
+			<field name="name">Verbindlichkeit.gg. Gesellschaftern</field>
+			<field name="code">0730</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_4355">
+			<field name="name">Ökosteuer</field>
+			<field name="code">4355</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_8125">
+			<field name="name">Steuerfreie EG-Lieferungen §4, 1b UStG</field>
+			<field name="code">8125</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4350">
+			<field name="name">Verbrauchsteuer</field>
+			<field name="code">4350</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_4260">
+			<field name="name">Instandhaltung betrieblicher Räume</field>
+			<field name="code">4260</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_2387">
+			<field name="name">Zuwendg. an Stiftg. gem. § 52/2/1-3 AO</field>
+			<field name="code">2387</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1516">
+			<field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
+			<field name="code">1516</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1480"/>
+		</record>
+		<record model="account.account.template" id="account_1448">
+			<field name="name">Forderungen aus L+L gemäß § 24 UStG</field>
+			<field name="code">1448</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_4815">
+			<field name="name">Kaufleasing</field>
+			<field name="code">4815</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1511">
+			<field name="name">Geleistete Anzahlungen 7% Vorsteuer</field>
+			<field name="code">1511</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1480"/>
+		</record>
+		<record model="account.account.template" id="account_1840">
+			<field name="name">Zuwendungen, Spenden</field>
+			<field name="code">1840</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_1510">
+			<field name="name">Geleistete Anzahlungen auf Vorräte</field>
+			<field name="code">1510</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1480"/>
+		</record>
+		<record model="account.account.template" id="account_1537">
+			<field name="name">Forderungen gegen Personal (g. 1Jahr)</field>
+			<field name="code">1537</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_1240">
+			<field name="name">Bank 4</field>
+			<field name="code">1240</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_3090">
+			<field name="name">Energiestoffe</field>
+			<field name="code">3090</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1531">
+			<field name="name">Forderungen gegen Personal (bis 1Jahr)</field>
+			<field name="code">1531</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1530">
+			<field name="name">Forderg. gg. Personal Lohn- u. Gehalt</field>
+			<field name="code">1530</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4950">
+			<field name="name">Rechts- und Beratungskosten</field>
+			<field name="code">4950</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2166">
+			<field name="name">Aufwendg. Bewertung Finanzmittelfonds</field>
+			<field name="code">2166</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4957">
+			<field name="name">Abschluss- und Prüfungskosten</field>
+			<field name="code">4957</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1539">
+			<field name="name">Körperschaftsteuerguthaben §37 (g.1 J)</field>
+			<field name="code">1539</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_1538">
+			<field name="name">Körperschaftsteuerguthaben §37 (b.1 J)</field>
+			<field name="code">1538</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2617">
+			<field name="name">Sonst.GewStfreie Gewinne Anteile KapGes</field>
+			<field name="code">2617</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2616">
+			<field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
+			<field name="code">2616</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2615">
+			<field name="name">Erträge aus Beteiligungen z.T. steuerfr</field>
+			<field name="code">2615</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_4905">
+			<field name="name">Sonstige betriebl.u.regelm.Aufwendungen</field>
+			<field name="code">4905</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_3800">
+			<field name="name">Bezugsnebenkosten</field>
+			<field name="code">3800</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2619">
+			<field name="name">Erträge a.Beteilig. an verbundenen UN</field>
+			<field name="code">2619</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2618">
+			<field name="name">Gewinnant. aus Mituntern.sch.§9 GewStG</field>
+			<field name="code">2618</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_0970">
+			<field name="name">Sonstige Rückstellungen</field>
+			<field name="code">0970</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0971">
+			<field name="name">Rückstellungen Instandhaltung bis 3 Mon.</field>
+			<field name="code">0971</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0972">
+			<field name="name">Rückstellungen Instandhaltung 4-12 Mon.</field>
+			<field name="code">0972</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0973">
+			<field name="name">Rückstellungen Abraum-/Abfallbeseit.</field>
+			<field name="code">0973</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0974">
+			<field name="name">Rückstellungen f. Gewährleistungen</field>
+			<field name="code">0974</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_3559">
+			<field name="name">Steuerfreie Einfuhren</field>
+			<field name="code">3559</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_0976">
+			<field name="name">Rückstellungen f. drohende Verluste</field>
+			<field name="code">0976</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0977">
+			<field name="name">Rückstellungen für Abschluss u. Prüfung</field>
+			<field name="code">0977</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0978">
+			<field name="name">Aufwandsrückstellungen § 249 II HGB</field>
+			<field name="code">0978</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0979">
+			<field name="name">Rückstellungen für Umweltschutz</field>
+			<field name="code">0979</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_3125">
+			<field name="name">Leistungen ausl. UN 19% Vorst., 19% USt</field>
+			<field name="code">3125</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1900">
+			<field name="name">Privatentnahmen allgemein TH</field>
+			<field name="code">1900</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_8940">
+			<field name="name">Unentgeltl. Zuwend. von Waren 19% USt</field>
+			<field name="code">8940</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8190">
+			<field name="name">Erlöse gemäß § 24 UStG</field>
+			<field name="code">8190</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8196">
+			<field name="name">Erlöse Geldspielautomaten 19% USt</field>
+			<field name="code">8196</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8400">
+			<field name="name">Erlöse 19% USt</field>
+			<field name="code">8400</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8300">
+			<field name="name">Erlöse 7% USt</field>
+			<field name="code">8300</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8947">
+			<field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
+			<field name="code">8947</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8195">
+			<field name="name">Erlöse Kleinunternehmer § 19 UStG</field>
+			<field name="code">8195</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8949">
+			<field name="name">Unentgeltl. Zuwend. von Waren ohne USt</field>
+			<field name="code">8949</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0500">
+			<field name="name">Anteile an verbundenen Unternehmen</field>
+			<field name="code">0500</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1280"/>
+		</record>
+		<record model="account.account.template" id="account_8741">
+			<field name="name">Gewährte Skonti Leistungen §13b UStG</field>
+			<field name="code">8741</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0505">
+			<field name="name">Ausleihungen an verbundene Unternehmen</field>
+			<field name="code">0505</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1290"/>
+		</record>
+		<record model="account.account.template" id="account_0504">
+			<field name="name">Anteile a.herrschender Gesellschaft</field>
+			<field name="code">0504</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1280"/>
+		</record>
+		<record model="account.account.template" id="account_1731">
+			<field name="name">Agenturwarenabrechnung</field>
+			<field name="code">1731</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_2688">
+			<field name="name">Zinserträge Rückzahlung KSt-Erhöhg. §38</field>
+			<field name="code">2688</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2689">
+			<field name="name">Zinsähnliche Erträge verbundene UN</field>
+			<field name="code">2689</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2680">
+			<field name="name">Zinsähnliche Erträge</field>
+			<field name="code">2680</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_1000">
+			<field name="name">Kasse</field>
+			<field name="code">1000</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_8922">
+			<field name="name">Verwendung von Gegenst. (Tel) 19% USt</field>
+			<field name="code">8922</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8120">
+			<field name="name">Steuerfreie Umsätze § 4 Nr. 1a UStG</field>
+			<field name="code">8120</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0147">
+			<field name="name">Hof- und Wegebefestigungen</field>
+			<field name="code">0147</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0480">
+			<field name="name">Geringwertige Wirtschaftsgüter</field>
+			<field name="code">0480</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_0630">
+			<field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
+			<field name="code">0630</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2475"/>
+		</record>
+		<record model="account.account.template" id="account_0485">
+			<field name="name">Geringwertige WG Sammelposten</field>
+			<field name="code">0485</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1465">
+			<field name="name">Zweifelhafte Forderungen (g. 1 Jahr)</field>
+			<field name="code">1465</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_8955">
+			<field name="name">Umsatzsteuer-Vergütungen</field>
+			<field name="code">8955</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8650">
+			<field name="name">Erlöse Zinsen und Diskontspesen</field>
+			<field name="code">8650</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_7000">
+			<field name="name">Unfertige Erzeugnisse und Leistungen</field>
+			<field name="code">7000</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1460"/>
+		</record>
+		<record model="account.account.template" id="account_1990">
+			<field name="name">Privateinlagen TH</field>
+			<field name="code">1990</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4170">
+			<field name="name">Vermögenswirksame Leistungen</field>
+			<field name="code">4170</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1626">
+			<field name="name">Verbindl.a.Lieferungen/Leistungen 1-5 J</field>
+			<field name="code">1626</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2490"/>
+		</record>
+		<record model="account.account.template" id="account_1625">
+			<field name="name">Verbindl.a.Lieferungen/Leistungen b.1 J</field>
+			<field name="code">1625</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1624">
+			<field name="name">Verbindlichk. Investitionen § 4/3 EStG</field>
+			<field name="code">1624</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_4946">
+			<field name="name">Freiwillige Sozialleistungen</field>
+			<field name="code">4946</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1628">
+			<field name="name">Verbindl.a.Lieferungen/Leistungen g.5 J</field>
+			<field name="code">1628</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2490"/>
+		</record>
+		<record model="account.account.template" id="account_8935">
+			<field name="name">Unentgeltl. Zuwend. Gegenstände 19% USt</field>
+			<field name="code">8935</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8839">
+			<field name="name">Erlöse Verkauf Finanzanl. z.T. stfrei</field>
+			<field name="code">8839</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8838">
+			<field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
+			<field name="code">8838</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_3960">
+			<field name="name">Bestandsveränd.RHB-Stoffe/bezogene Ware</field>
+			<field name="code">3960</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8933">
+			<field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
+			<field name="code">8933</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8837">
+			<field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
+			<field name="code">8837</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4340">
+			<field name="name">Sonstige Betriebssteuern</field>
+			<field name="code">4340</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_0570">
+			<field name="name">Genossenschaftsanteile z.lfr.Verbleib</field>
+			<field name="code">0570</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1328"/>
+		</record>
+		<record model="account.account.template" id="account_8939">
+			<field name="name">Unentgeltl. Zuwend. Gegenstände ohne USt</field>
+			<field name="code">8939</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8851">
+			<field name="name">Erlöse Verkauf WG des UV §4/3, stfrei</field>
+			<field name="code">8851</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_7140">
+			<field name="name">Waren</field>
+			<field name="code">7140</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1470"/>
+		</record>
+		<record model="account.account.template" id="account_8917">
+			<field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
+			<field name="code">8917</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0513">
+			<field name="name">Typisch stille Beteiligungen</field>
+			<field name="code">0513</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_8400">
+			<field name="name">Erlöse 19% USt</field>
+			<field name="code">8400</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8850">
+			<field name="name">Erlöse Verkauf WG des UV §4/3, 19% USt</field>
+			<field name="code">8850</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2345">
+			<field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
+			<field name="code">2345</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_0650">
+			<field name="name">Verbindlichkeiten Kreditinstitut(g.5J)</field>
+			<field name="code">0650</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2470"/>
+		</record>
+		<record model="account.account.template" id="account_2341">
+			<field name="name">Einstellungen SoPo § 7g Abs.2 EStG n.F.</field>
+			<field name="code">2341</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2340">
+			<field name="name">Einstellungen SoPo mit Rücklage-Anteil</field>
+			<field name="code">2340</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2670">
+			<field name="name">Diskonterträge</field>
+			<field name="code">2670</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_1190">
+			<field name="name">LZB-Guthaben</field>
+			<field name="code">1190</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_2349">
+			<field name="name">Aufwend. Zuschreibung Rückstellungen</field>
+			<field name="code">2349</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2348">
+			<field name="name">Aufwend. Zuschreibung Verbindlichk.</field>
+			<field name="code">2348</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_4880">
+			<field name="name">Abschreibungen auf Umlaufvermögen</field>
+			<field name="code">4880</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1690">
+			<field name="name">Schuldwechsel (größer 5 Jahre)</field>
+			<field name="code">1690</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2500"/>
+		</record>
+		<record model="account.account.template" id="account_0890">
+			<field name="name">Gesellschafter-Darlehen (FK)</field>
+			<field name="code">0890</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_0710">
+			<field name="name">Verbindlichkeit. gg.verbundene UN(g.5 J)</field>
+			<field name="code">0710</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2510"/>
+		</record>
+		<record model="account.account.template" id="account_1756">
+			<field name="name">Lohn/Gehaltsverrechnung §11 f. 4/3 EStG</field>
+			<field name="code">1756</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1755">
+			<field name="name">Lohn- und Gehaltsverrechnungen</field>
+			<field name="code">1755</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1754">
+			<field name="name">Steuerzahlungen an andere EG-Länder</field>
+			<field name="code">1754</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1753">
+			<field name="name">Verbindlichk. Vermögensbildung(g.5J)</field>
+			<field name="code">1753</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_0715">
+			<field name="name">Verbindl. gg.UN mit Beteiligungsverh.</field>
+			<field name="code">0715</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2525"/>
+		</record>
+		<record model="account.account.template" id="account_0716">
+			<field name="name">Verbindl. gg.UN mit Beteiligg.verh. b.1J</field>
+			<field name="code">0716</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2525"/>
+		</record>
+		<record model="account.account.template" id="account_1750">
+			<field name="name">Verbindlichkeiten a. Vermögensbildung</field>
+			<field name="code">1750</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_0020">
+			<field name="name">Gewerbliche Schutzrechte</field>
+			<field name="code">0020</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_8160">
+			<field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
+			<field name="code">8160</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0027">
+			<field name="name">EDV-Software</field>
+			<field name="code">0027</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_0025">
+			<field name="name">Ähnliche Rechte und Werte</field>
+			<field name="code">0025</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4250">
+			<field name="name">Reinigung</field>
+			<field name="code">4250</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4885">
+			<field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
+			<field name="code">4885</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_0660">
+			<field name="name">TZ-Verbindlichkeit. gg. Kreditinstituten</field>
+			<field name="code">0660</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2475"/>
+		</record>
+		<record model="account.account.template" id="account_4500">
+			<field name="name">Fahrzeugkosten</field>
+			<field name="code">4500</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_0193">
+			<field name="name">Hof- und Wegebefestigungen</field>
+			<field name="code">0193</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8790">
+			<field name="name">Gewährte Rabatte 19% USt</field>
+			<field name="code">8790</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_3700">
+			<field name="name">Nachlässe</field>
+			<field name="code">3700</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8736">
+			<field name="name">Gewährte Skonti 19% USt</field>
+			<field name="code">8736</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8794">
+			<field name="name">Gewährte Rabatte 16% USt</field>
+			<field name="code">8794</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8723">
+			<field name="name">Erlösschmälerungen 16% USt</field>
+			<field name="code">8723</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1880">
+			<field name="name">Unentgeltliche Wertabgaben</field>
+			<field name="code">1880</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_2120">
+			<field name="name">Zinsaufwendungen f.lfr.Verbindlichkeit.</field>
+			<field name="code">2120</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2125">
+			<field name="name">Zinsen für Gebäude im Betriebsvermögen</field>
+			<field name="code">2125</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2127">
+			<field name="name">Renten und dauernde Lasten</field>
+			<field name="code">2127</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2126">
+			<field name="name">Zinsen zur Finanzierung Anlagevermögen</field>
+			<field name="code">2126</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2129">
+			<field name="name">Zinsaufw. für lfr. Verbindlichk.verb.UN</field>
+			<field name="code">2129</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2128">
+			<field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
+			<field name="code">2128</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_3115">
+			<field name="name">Leistungen ausl. UN 7% Vorsteuer, 7% USt</field>
+			<field name="code">3115</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3565">
+			<field name="name">Waren aus USt-Lager 19% Vorst., 19% USt</field>
+			<field name="code">3565</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4660">
+			<field name="name">Reisekosten Arbeitnehmer</field>
+			<field name="code">4660</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4662">
+			<field name="name">Reisekosten Arbeitnehmer, n.abz.Anteil</field>
+			<field name="code">4662</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_3110">
+			<field name="name">Bauleistungen § 13b 7% Vorsteuer, 7% USt</field>
+			<field name="code">3110</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_0625">
+			<field name="name">Anleihen konvertibel(größer 5 Jahre)</field>
+			<field name="code">0625</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2465"/>
+		</record>
+		<record model="account.account.template" id="account_1579">
+			<field name="name">Abziehbare Vorsteuer § 13b UStG 16%</field>
+			<field name="code">1579</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1578">
+			<field name="name">Abziehbare Vorsteuer § 13b UStG</field>
+			<field name="code">1578</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0620">
+			<field name="name">Anleihen konvertibel(1-5 Jahre)</field>
+			<field name="code">0620</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2465"/>
+		</record>
+		<record model="account.account.template" id="account_8727">
+			<field name="name">Erlösschmäl.i.and. EG-Land stpfl. Lief.</field>
+			<field name="code">8727</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0150">
+			<field name="name">Wohnbauten im Bau</field>
+			<field name="code">0150</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_1475">
+			<field name="name">Forderungen aus L+L gg. verbund. UN g.1J</field>
+			<field name="code">1475</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1545"/>
+		</record>
+		<record model="account.account.template" id="account_1573">
+			<field name="name">Abziehbare Vorsteuer aus EG-Erwerb 16%</field>
+			<field name="code">1573</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1572">
+			<field name="name">Abziehbare Vorsteuer aus EG-Erwerb</field>
+			<field name="code">1572</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1571">
+			<field name="name">Abziehbare Vorsteuer 7%</field>
+			<field name="code">1571</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1479">
+			<field name="name">WB Forderungen gg. verbundene UN (g.1J)</field>
+			<field name="code">1479</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1545"/>
+		</record>
+		<record model="account.account.template" id="account_1577">
+			<field name="name">Abziehbare Vorsteuer § 13b UStG 19%</field>
+			<field name="code">1577</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1576">
+			<field name="name">Abziehbare Vorsteuer 19%</field>
+			<field name="code">1576</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1575">
+			<field name="name">Abziehbare Vorsteuer 16%</field>
+			<field name="code">1575</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0090">
+			<field name="name">Geschäftsbauten</field>
+			<field name="code">0090</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2712">
+			<field name="name">Erträge Zuschreibg. Finanzanlagevermögen</field>
+			<field name="code">2712</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1305">
+			<field name="name">Wechsel a. Lieferungen/Leistungen bbf.</field>
+			<field name="code">1305</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_2659">
+			<field name="name">Sonst. Zinsen u.ä. Erträge aus verb.UN</field>
+			<field name="code">2659</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2658">
+			<field name="name">Zinserträge § 233a AO, Anlage A KSt</field>
+			<field name="code">2658</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2716">
+			<field name="name">Erträge Zuschreibg. UV z.T. steuerfrei</field>
+			<field name="code">2716</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1301">
+			<field name="name">Wechsel a. Lieferungen/Leistungen b.1 J</field>
+			<field name="code">1301</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1302">
+			<field name="name">Wechsel a. Lieferungen/Leistungen g.1 J</field>
+			<field name="code">1302</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_2715">
+			<field name="name">Erträge Zuschreibung Umlaufvermögen</field>
+			<field name="code">2715</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2653">
+			<field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG</field>
+			<field name="code">2653</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_1450">
+			<field name="name">Forderungen nach § 11 EStG für § 4/3</field>
+			<field name="code">1450</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_2650">
+			<field name="name">Sonstige Zinsen und ähnliche Erträge</field>
+			<field name="code">2650</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2657">
+			<field name="name">Zinserträge § 233a AO</field>
+			<field name="code">2657</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2656">
+			<field name="name">Erträge a.Beteilig. verb. UN z.T. stfrei</field>
+			<field name="code">2656</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2655">
+			<field name="name">Erträge a.Beteilig. UV z.T. steuerfrei</field>
+			<field name="code">2655</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2654">
+			<field name="name">Erträge Wertpapiere/Ausleihungen UV</field>
+			<field name="code">2654</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_4228">
+			<field name="name">Miet- und Pachtnebenkosten</field>
+			<field name="code">4228</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4229">
+			<field name="name">Vergütung Mituntern. Pacht WG § 15 EStG</field>
+			<field name="code">4229</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4220">
+			<field name="name">Pacht, unbewegliche Wirtschaftsgüter</field>
+			<field name="code">4220</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_8540">
+			<field name="name">Erlöse Leergut</field>
+			<field name="code">8540</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8919">
+			<field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
+			<field name="code">8919</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1830">
+			<field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+			<field name="code">1830</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_8610">
+			<field name="name">Verrechnete sonstige Sachbezüge</field>
+			<field name="code">8610</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_3794">
+			<field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
+			<field name="code">3794</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4380">
+			<field name="name">Beiträge</field>
+			<field name="code">4380</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_3790">
+			<field name="name">Erhaltene Rabatte 19% Vorsteuer</field>
+			<field name="code">3790</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2406">
+			<field name="name">Forderungsverluste 19% USt</field>
+			<field name="code">2406</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2407">
+			<field name="name">Forderungsverluste 15% USt</field>
+			<field name="code">2407</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2404">
+			<field name="name">Forderungsverlust EG-Lieferung 16% USt</field>
+			<field name="code">2404</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1372">
+			<field name="name">Wirtschaftsgüter Umlaufverm. § 4/3 EStG</field>
+			<field name="code">1372</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2402">
+			<field name="name">Forder.verlust aus stfr. EG-Lieferungen</field>
+			<field name="code">2402</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2403">
+			<field name="name">Forderungsverluste EG-Lieferungen 7%</field>
+			<field name="code">2403</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2400">
+			<field name="name">Forderungsverluste</field>
+			<field name="code">2400</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2401">
+			<field name="name">Forderungsverluste 7% USt</field>
+			<field name="code">2401</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4862">
+			<field name="name">Abschreibung Sammelposten GWG</field>
+			<field name="code">4862</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4860">
+			<field name="name">Abschreibungen auf aktivierte GWG</field>
+			<field name="code">4860</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4230">
+			<field name="name">Heizung</field>
+			<field name="code">4230</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_2010">
+			<field name="name">Betriebsfremde Aufwendungen</field>
+			<field name="code">2010</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2408">
+			<field name="name">Forderungsverluste EG-Lieferung 19% USt</field>
+			<field name="code">2408</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2409">
+			<field name="name">Forderungsverluste EG-Lieferung 15% USt</field>
+			<field name="code">2409</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_3830">
+			<field name="name">Leergut</field>
+			<field name="code">3830</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1759">
+			<field name="name">Voraus.Beitrag ggb. Sozialversich.träger</field>
+			<field name="code">1759</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_1701">
+			<field name="name">Sonstige Verbindlichkeiten (bis 1 J)</field>
+			<field name="code">1701</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_8807">
+			<field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
+			<field name="code">8807</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1344">
+			<field name="name">Anteile a.herrschender Gesellschaft</field>
+			<field name="code">1344</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1620"/>
+		</record>
+		<record model="account.account.template" id="account_4595">
+			<field name="name">Fremdfahrzeugkosten</field>
+			<field name="code">4595</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_4730">
+			<field name="name">Ausgangsfrachten</field>
+			<field name="code">4730</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1345">
+			<field name="name">Eigene Anteile</field>
+			<field name="code">1345</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1630"/>
+		</record>
+		<record model="account.account.template" id="account_8330">
+			<field name="name">Erlöse EG-Lieferungen 16% USt</field>
+			<field name="code">8330</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1630">
+			<field name="name">Verbindl. aus L+L gg. verbundenen UN</field>
+			<field name="code">1630</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1950">
+			<field name="name">Außergewöhnliche Belastungen TH</field>
+			<field name="code">1950</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_1704">
+			<field name="name">Sonst. Verbindlichkeiten nach §11 EStG</field>
+			<field name="code">1704</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_8338">
+			<field name="name">Nicht steuerbare Umsätze Drittland</field>
+			<field name="code">8338</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4679">
+			<field name="name">Fahrten Wohnung/Betrieb, n.abz. Anteil</field>
+			<field name="code">4679</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0540">
+			<field name="name">Sonstige Ausleihungen</field>
+			<field name="code">0540</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1325"/>
+		</record>
+		<record model="account.account.template" id="account_4870">
+			<field name="name">Abschreibungen auf Finanzanlagen</field>
+			<field name="code">4870</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_0530">
+			<field name="name">Wertpapiere mit Gewinnbeteil.ansprüch.</field>
+			<field name="code">0530</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1320"/>
+		</record>
+		<record model="account.account.template" id="account_4139">
+			<field name="name">Ausgleichsabgabe SchwerbehindertenG</field>
+			<field name="code">4139</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_3560">
+			<field name="name">Waren aus USt-Lager 7% Vorsteuer, 7% USt</field>
+			<field name="code">3560</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8520">
+			<field name="name">Erlöse Abfallverwertung</field>
+			<field name="code">8520</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_2318">
+			<field name="name">Abgang Finanzanlagen z.T. stfrei, RBW</field>
+			<field name="code">2318</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0760">
+			<field name="name">Darlehen typ. stiller Gesellschafter</field>
+			<field name="code">0760</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_4130">
+			<field name="name">Gesetzliche Sozialaufwendungen</field>
+			<field name="code">4130</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0430">
+			<field name="name">Ladeneinrichtung</field>
+			<field name="code">0430</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1752">
+			<field name="name">Verbindlichk. Vermögensbildung(1-5J)</field>
+			<field name="code">1752</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_2316">
+			<field name="name">Abgänge immat. Vermögensgegenst. RBW (Gewinn)</field>
+			<field name="code">2316</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1751">
+			<field name="name">Verbindlichk. Vermögensbildung(b.1J)</field>
+			<field name="code">1751</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_2317">
+			<field name="name">Abgänge Finanzanlagen Restbuchwert (Gewinn)</field>
+			<field name="code">2317</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8970">
+			<field name="name">Bestandsveränderung unfertige Leistung</field>
+			<field name="code">8970</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1040"/>
+		</record>
+		<record model="account.account.template" id="account_4678">
+			<field name="name">Fahrten Wohnung/Betrieb, abz. Anteil</field>
+			<field name="code">4678</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8975">
+			<field name="name">Bestandsveränderung Bauaufträge</field>
+			<field name="code">8975</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1040"/>
+		</record>
+		<record model="account.account.template" id="account_8977">
+			<field name="name">Bestandsveränderung Aufträge in Arbeit</field>
+			<field name="code">8977</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1040"/>
+		</record>
+		<record model="account.account.template" id="account_4900">
+			<field name="name">Sonstige betriebliche Aufwendungen</field>
+			<field name="code">4900</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_8764">
+			<field name="name">Gewährte Boni 16% USt</field>
+			<field name="code">8764</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1481">
+			<field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.b1J</field>
+			<field name="code">1481</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1480">
+			<field name="name">Forderg. L+L gg.UN m. Beteiligungsverh.</field>
+			<field name="code">1480</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1485">
+			<field name="name">Forderg. L+L gg.UN m.Beteiligg.verh.g1J</field>
+			<field name="code">1485</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1555"/>
+		</record>
+		<record model="account.account.template" id="account_1489">
+			<field name="name">WB Forderg.gg.UN m.Beteiligg.verh. g.1J</field>
+			<field name="code">1489</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1555"/>
+		</record>
+		<record model="account.account.template" id="account_1488">
+			<field name="name">WB Forderg.gg.UN m.Beteiligg.verh. b.1J</field>
+			<field name="code">1488</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_0699">
+			<field name="name">Gegenkonto bei Aufteilung Kto 0690-98</field>
+			<field name="code">0699</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2470"/>
+		</record>
+		<record model="account.account.template" id="account_3300">
+			<field name="name">Wareneingang 7% Vorsteuer</field>
+			<field name="code">3300</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2309">
+			<field name="name">Sonstige Aufwendungen unregelmäßig</field>
+			<field name="code">2309</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1711">
+			<field name="name">Erhaltene Anzahlungen 7% USt</field>
+			<field name="code">1711</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_1710">
+			<field name="name">Erhaltene Anzahlungen</field>
+			<field name="code">1710</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_1717">
+			<field name="name">Erhaltene Anzahlungen 16% USt</field>
+			<field name="code">1717</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_0320">
+			<field name="name">PKW</field>
+			<field name="code">0320</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_2300">
+			<field name="name">Sonstige Aufwendungen</field>
+			<field name="code">2300</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1719">
+			<field name="name">Erhaltene Anzahlungen (bis 1 Jahr)</field>
+			<field name="code">1719</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_1718">
+			<field name="name">Erhaltene Anzahlungen 19% USt</field>
+			<field name="code">1718</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_2307">
+			<field name="name">Sonst.Aufwendungen, betriebsfr.u.regelm.</field>
+			<field name="code">2307</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_0990">
+			<field name="name">Passive Rechnungsabgrenzung</field>
+			<field name="code">0990</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2560"/>
+		</record>
+		<record model="account.account.template" id="account_1659">
+			<field name="name">Gegenkonto bei Aufteilung Kreditoren</field>
+			<field name="code">1659</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_0996">
+			<field name="name">Pauschalwertberichtigung Forderg./b.1J</field>
+			<field name="code">0996</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_0997">
+			<field name="name">Pauschalwertberichtigung Forderg./g.1J</field>
+			<field name="code">0997</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_1650">
+			<field name="name">Verbindl. aus L+L gg. Gesellschaftern</field>
+			<field name="code">1650</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1651">
+			<field name="name">Verbindl. aus L+L gg. Gesellsch. b. 1J</field>
+			<field name="code">1651</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_0440">
+			<field name="name">Werkzeuge</field>
+			<field name="code">0440</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_2520">
+			<field name="name">Periodenfremde Erträge</field>
+			<field name="code">2520</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1655">
+			<field name="name">Verbindl. aus L+L gg. Gesellsch. 1-5 J</field>
+			<field name="code">1655</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2490"/>
+		</record>
+		<record model="account.account.template" id="account_2289">
+			<field name="name">Auflösung Rückstellung s. Steuern</field>
+			<field name="code">2289</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_0260">
+			<field name="name">Transportanlagen und Ähnliches</field>
+			<field name="code">0260</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_3660">
+			<field name="name">Nicht abziehbare Vorsteuer 19%</field>
+			<field name="code">3660</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3748">
+			<field name="name">Erhalt. Skonti EG-Erwerb 19% Vorst/USt</field>
+			<field name="code">3748</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1631">
+			<field name="name">Verbindl.aus L+L gg.verbundenen UN b. 1J</field>
+			<field name="code">1631</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2515"/>
+		</record>
+		<record model="account.account.template" id="account_2280">
+			<field name="name">GewSt-Nachzahlung Vorjahre</field>
+			<field name="code">2280</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2281">
+			<field name="name">GewSt-Nachzahlung/-Erstattung VJ §4/5b</field>
+			<field name="code">2281</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2282">
+			<field name="name">GewSt-Erstattung Vorjahre</field>
+			<field name="code">2282</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2283">
+			<field name="name">Auflösung GewSt-Rückstellg. § 4/5b</field>
+			<field name="code">2283</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2284">
+			<field name="name">Auflösung Gewerbesteuerrückstellung</field>
+			<field name="code">2284</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2285">
+			<field name="name">Steuernachzahlg. VJ sonstige Steuern</field>
+			<field name="code">2285</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_8200">
+			<field name="name">Erlöse</field>
+			<field name="code">8200</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_2287">
+			<field name="name">Erstattung VJ für sonstige Steuern</field>
+			<field name="code">2287</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_3153">
+			<field name="name">Erh. Skonti Leistg. § 13b o.Vorst/m.USt</field>
+			<field name="code">3153</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3152">
+			<field name="name">Erh. Skonti Leistg. § 13b 16% Vorst/USt</field>
+			<field name="code">3152</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3151">
+			<field name="name">Erh. Skonti Leistg. § 13b 19% Vorst/USt</field>
+			<field name="code">3151</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3150">
+			<field name="name">Erhaltene Skonti Leistungen §13b UStG</field>
+			<field name="code">3150</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3155">
+			<field name="name">Erh. Skonti Leistg. § 13b o.Vorst/16%USt</field>
+			<field name="code">3155</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3154">
+			<field name="name">Erh. Skonti Leistg. § 13b o.Vorst/19%USt</field>
+			<field name="code">3154</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4540">
+			<field name="name">Kfz-Reparaturen</field>
+			<field name="code">4540</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_4976">
+			<field name="name">Aufw. Veräuß. Ant. KapG z.T. nicht abz.</field>
+			<field name="code">4976</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2510">
+			<field name="name">Betriebsfremde Erträge</field>
+			<field name="code">2510</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2652">
+			<field name="name">Stfr. Aufzinsung Körperschaftsteuerguth.</field>
+			<field name="code">2652</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_4970">
+			<field name="name">Nebenkosten des Geldverkehrs</field>
+			<field name="code">4970</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0420">
+			<field name="name">Büroeinrichtung</field>
+			<field name="code">0420</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_4822">
+			<field name="name">Abschreibung immaterielle VermG</field>
+			<field name="code">4822</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_8729">
+			<field name="name">Erlösschmälerung EG-Lieferung 16% USt</field>
+			<field name="code">8729</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0210">
+			<field name="name">Maschinen</field>
+			<field name="code">0210</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_0199">
+			<field name="name">Anzahlungen a. Wohnbauten a. fremd. Gr.</field>
+			<field name="code">0199</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_2149">
+			<field name="name">Zinsähnliche Aufwendungen an verb.UN</field>
+			<field name="code">2149</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_0740">
+			<field name="name">Verbindlichkeit.gg. Gesellschaftern 1-5J</field>
+			<field name="code">0740</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_0192">
+			<field name="name">Außenanlagen</field>
+			<field name="code">0192</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0661">
+			<field name="name">TZ-Verbindlichkeit. Kreditinstitut,b.1 J</field>
+			<field name="code">0661</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2475"/>
+		</record>
+		<record model="account.account.template" id="account_0190">
+			<field name="name">Wohnbauten</field>
+			<field name="code">0190</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0191">
+			<field name="name">Garagen</field>
+			<field name="code">0191</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8725">
+			<field name="name">Erlösschmälerung EG-Lieferung 7% USt</field>
+			<field name="code">8725</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8724">
+			<field name="name">Erlösschmälerung EG-Lieferung steuerfrei</field>
+			<field name="code">8724</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0194">
+			<field name="name">Einrichtungen für Wohnbauten</field>
+			<field name="code">0194</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0195">
+			<field name="name">Wohnbauten im Bau</field>
+			<field name="code">0195</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_1348">
+			<field name="name">Sonstige Wertpapiere</field>
+			<field name="code">1348</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1640"/>
+		</record>
+		<record model="account.account.template" id="account_1349">
+			<field name="name">Wertpapieranlagen kurzfr. Disposition</field>
+			<field name="code">1349</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1640"/>
+		</record>
+		<record model="account.account.template" id="account_1220">
+			<field name="name">Bank 2</field>
+			<field name="code">1220</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_1340">
+			<field name="name">Anteile an verbundenen Unternehmen</field>
+			<field name="code">1340</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1620"/>
+		</record>
+		<record model="account.account.template" id="account_4180">
+			<field name="name">Bedienungsgelder</field>
+			<field name="code">4180</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_2714">
+			<field name="name">Erträge Zuschreibg. anderes AV z.T. stfr</field>
+			<field name="code">2714</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2451">
+			<field name="name">Einstellung in die EWB zu Forderungen</field>
+			<field name="code">2451</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2450">
+			<field name="name">Einstellung in die PWB zu Forderungen</field>
+			<field name="code">2450</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_4948">
+			<field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
+			<field name="code">4948</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_8700">
+			<field name="name">Erlösschmälerungen</field>
+			<field name="code">8700</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_3770">
+			<field name="name">Erhaltene Rabatte</field>
+			<field name="code">3770</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4980">
+			<field name="name">Betriebsbedarf</field>
+			<field name="code">4980</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1870">
+			<field name="name">Grundstücksertrag</field>
+			<field name="code">1870</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_8110">
+			<field name="name">Sonstige steuerfr. Umsätze Inland</field>
+			<field name="code">8110</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1879">
+			<field name="name">Grundstücksertrag</field>
+			<field name="code">1879</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4945">
+			<field name="name">Fortbildungskosten</field>
+			<field name="code">4945</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1502">
+			<field name="name">Sonstige Vermögensgegenstände (g.1 J)</field>
+			<field name="code">1502</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_3200">
+			<field name="name">Wareneingang</field>
+			<field name="code">3200</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4940">
+			<field name="name">Zeitschriften, Bücher</field>
+			<field name="code">4940</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1503">
+			<field name="name">Forderungen gg. Geschäftsf.(b.1J)</field>
+			<field name="code">1503</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4826">
+			<field name="name">Apl. Abschreibungen immaterielle VermG</field>
+			<field name="code">4826</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4824">
+			<field name="name">Abschr. Geschäfts- oder Firmenwert</field>
+			<field name="code">4824</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4530">
+			<field name="name">Laufende Kfz-Betriebskosten</field>
+			<field name="code">4530</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_1645">
+			<field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J</field>
+			<field name="code">1645</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2520"/>
+		</record>
+		<record model="account.account.template" id="account_4820">
+			<field name="name">Abschreibung Ingangsetzung, Erweiterung</field>
+			<field name="code">4820</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2118">
+			<field name="name">Zinsen auf Kontokorrentkonten</field>
+			<field name="code">2118</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2119">
+			<field name="name">Zinsaufwend. f.kfr. Verb.an verbund. UN</field>
+			<field name="code">2119</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_1500">
+			<field name="name">Sonstige Vermögensgegenstände</field>
+			<field name="code">1500</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0065">
+			<field name="name">Unbebaute Grundstücke</field>
+			<field name="code">0065</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1506">
+			<field name="name">Forderungen gg. Aufsichtsratsm. (g.1 J)</field>
+			<field name="code">1506</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_1507">
+			<field name="name">Forderungen gg. Gesellschafter (b.1J)</field>
+			<field name="code">1507</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1504">
+			<field name="name">Forderungen gg. Geschäftsf.(g.1J)</field>
+			<field name="code">1504</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_1505">
+			<field name="name">Forderungen gg. Aufsichtsratsm. (b.1 J)</field>
+			<field name="code">1505</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2110">
+			<field name="name">Zinsaufwendungen f.kfr.Verbindlichkeit.</field>
+			<field name="code">2110</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_8611">
+			<field name="name">Verrechn. sonstige Sachbezüge 19% USt</field>
+			<field name="code">8611</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1508">
+			<field name="name">Forderungen gg. Gesellschafter (g.1J)</field>
+			<field name="code">1508</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_2113">
+			<field name="name">Nicht abzugsf. Schuldzinsen § 4/4a</field>
+			<field name="code">2113</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2115">
+			<field name="name">Zinsen und ähnliche Aufw. z.T. nicht abz.</field>
+			<field name="code">2115</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2116">
+			<field name="name">Zinsen, Aufwendg. verb. UN z.T. n.abz.</field>
+			<field name="code">2116</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_8591">
+			<field name="name">Sachbezüge 7% USt</field>
+			<field name="code">8591</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1110">
+			<field name="name">Postbank 1</field>
+			<field name="code">1110</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_2620">
+			<field name="name">Erträge Wertpapiere/Ausleihungen FAV</field>
+			<field name="code">2620</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_2626">
+			<field name="name">Erträge a.Beteilig. verb.UN z.T. stfrei</field>
+			<field name="code">2626</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_0060">
+			<field name="name">Grundstücke, grundstücksgl. Rechte</field>
+			<field name="code">0060</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2625">
+			<field name="name">Erträge a.Beteilig. FAV z.T. steuerfrei</field>
+			<field name="code">2625</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_8310">
+			<field name="name">Erlöse EG-Lieferungen 7% USt</field>
+			<field name="code">8310</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0963">
+			<field name="name">Körperschaftsteuerrückstellung</field>
+			<field name="code">0963</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_8575">
+			<field name="name">Provision, sonst.Erträge stfrei §4 Nr.5</field>
+			<field name="code">8575</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8576">
+			<field name="name">Provision, sonstige Erträge 7% USt</field>
+			<field name="code">8576</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8570">
+			<field name="name">Provision, sonstige Erträge</field>
+			<field name="code">8570</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0966">
+			<field name="name">Rückstellungen für Aufbewahrungspflicht</field>
+			<field name="code">0966</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_0965">
+			<field name="name">Rückstellungen für Personalkosten</field>
+			<field name="code">0965</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2410"/>
+		</record>
+		<record model="account.account.template" id="account_1910">
+			<field name="name">Privatsteuern TH</field>
+			<field name="code">1910</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_0969">
+			<field name="name">Rückstellungen für latente Steuern</field>
+			<field name="code">0969</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_8579">
+			<field name="name">Provision, sonstige Erträge 19% USt</field>
+			<field name="code">8579</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_4655">
+			<field name="name">Nicht abzugsfähige Betriebsausgaben</field>
+			<field name="code">4655</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8595">
+			<field name="name">Sachbezüge 19% USt</field>
+			<field name="code">8595</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1773">
+			<field name="name">Umsatzsteuer aus EG-Erwerb 16%</field>
+			<field name="code">1773</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_3440">
+			<field name="name">EG-Erw. Nfz o.UStID 19% Vorsteuer/USt</field>
+			<field name="code">3440</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4985">
+			<field name="name">Werkzeuge und Kleingeräte</field>
+			<field name="code">4985</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4664">
+			<field name="name">Reisekosten AN Verpfleg.mehraufwand</field>
+			<field name="code">4664</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2020">
+			<field name="name">Periodenfremde Aufwendungen</field>
+			<field name="code">2020</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_8590">
+			<field name="name">Verrechnete sonstige Sachbezüge</field>
+			<field name="code">8590</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_2750">
+			<field name="name">Grundstückserträge</field>
+			<field name="code">2750</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4666">
+			<field name="name">Reisekosten AN Übernachtungsaufwand</field>
+			<field name="code">4666</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4650">
+			<field name="name">Bewirtungskosten</field>
+			<field name="code">4650</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2405">
+			<field name="name">Forderungsverluste 16% USt</field>
+			<field name="code">2405</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_0499">
+			<field name="name">Anzahlung Betriebs- u. Gesch.ausstattung</field>
+			<field name="code">0499</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0498">
+			<field name="name">Betriebs- u. Gesch.ausstattung im Bau</field>
+			<field name="code">0498</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0490">
+			<field name="name">Sonstige Betriebs-u.Gesch.ausstattung</field>
+			<field name="code">0490</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_3746">
+			<field name="name">Erhalt. Skonti EG-Erwerb 7% Vorst/USt</field>
+			<field name="code">3746</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4590">
+			<field name="name">Kfz-Kosten betriebl.Nutzung Kfz im PV</field>
+			<field name="code">4590</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_4760">
+			<field name="name">Verkaufsprovisionen</field>
+			<field name="code">4760</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_4910">
+			<field name="name">Porto</field>
+			<field name="code">4910</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0799">
+			<field name="name">Gegenkonto bei Aufteilung Kto 0790-98</field>
+			<field name="code">0799</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1970">
+			<field name="name">Grundstücksertrag TH</field>
+			<field name="code">1970</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4199">
+			<field name="name">Pauschale Steuer für Aushilfen</field>
+			<field name="code">4199</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0400">
+			<field name="name">Betriebsausstattung</field>
+			<field name="code">0400</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_4165">
+			<field name="name">Aufwendungen für Altersversorgung</field>
+			<field name="code">4165</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4160">
+			<field name="name">Versorgungskassen</field>
+			<field name="code">4160</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1960">
+			<field name="name">Grundstücksaufwand TH</field>
+			<field name="code">1960</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_1470">
+			<field name="name">Forderungen aus L+L gg. verbundenen UN</field>
+			<field name="code">1470</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_1610">
+			<field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
+			<field name="code">1610</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_4168">
+			<field name="name">Aufw. Altersversorg. Mituntern. §15 EStG</field>
+			<field name="code">4168</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_3970">
+			<field name="name">Bestand Roh-,Hilfs- und Betriebsstoffe</field>
+			<field name="code">3970</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1450"/>
+		</record>
+		<record model="account.account.template" id="account_8925">
+			<field name="name">Unentgeltl. Erbringung Leist. 19% USt</field>
+			<field name="code">8925</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1471">
+			<field name="name">Forderungen aus L+L gg. verbund. UN b.1J</field>
+			<field name="code">1471</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_4152">
+			<field name="name">Sachzuwendungen und Dienstleistg. an AN</field>
+			<field name="code">4152</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_8921">
+			<field name="name">Verwendung von Gegenst. (Kfz) 19% USt</field>
+			<field name="code">8921</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8920">
+			<field name="name">Verwendung von Gegenständen 19% USt</field>
+			<field name="code">8920</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8929">
+			<field name="name">Unentgeltl. Erbringung Leist. ohne USt</field>
+			<field name="code">8929</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8760">
+			<field name="name">Gewährte Boni 19% USt</field>
+			<field name="code">8760</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8648">
+			<field name="name">Sonst. Erlöse betr. und regelmäßig 16%</field>
+			<field name="code">8648</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8140">
+			<field name="name">Steuerfreie Umsätze Offshore usw.</field>
+			<field name="code">8140</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0380">
+			<field name="name">Sonstige Transportmittel</field>
+			<field name="code">0380</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_0220">
+			<field name="name">Maschinengebundene Werkzeuge</field>
+			<field name="code">0220</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_8915">
+			<field name="name">Entnahme Unternehmer (Waren) 7% USt</field>
+			<field name="code">8915</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8818">
+			<field name="name">Erlöse a. Verkäufen Finanzanlagen</field>
+			<field name="code">8818</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_7100">
+			<field name="name">Fertige Erzeugnisse und Waren</field>
+			<field name="code">7100</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1470"/>
+		</record>
+		<record model="account.account.template" id="account_4128">
+			<field name="name">Vergütg. angestellte Mituntern. §15 EStG</field>
+			<field name="code">4128</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1558">
+			<field name="name">Nachträgl. abz. Vorsteuer, unbewegl. WG</field>
+			<field name="code">1558</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1501">
+			<field name="name">Sonstige Vermögensgegenstände (b.1 J)</field>
+			<field name="code">1501</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1478">
+			<field name="name">WB Forderungen gg. verbundene UN (b.1J)</field>
+			<field name="code">1478</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_8574">
+			<field name="name">Provision, sonst.Erträge stfrei §4Nr8ff</field>
+			<field name="code">8574</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1570">
+			<field name="name">Abziehbare Vorsteuer</field>
+			<field name="code">1570</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4710">
+			<field name="name">Verpackungsmaterial</field>
+			<field name="code">4710</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_3745">
+			<field name="name">Erhaltene Skonti EG-Erwerb</field>
+			<field name="code">3745</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8769">
+			<field name="name">Gewährte Boni</field>
+			<field name="code">8769</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1680">
+			<field name="name">Schuldwechsel (1-5 Jahre)</field>
+			<field name="code">1680</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2500"/>
+		</record>
+		<record model="account.account.template" id="account_1768">
+			<field name="name">USt im anderen EG-Land s.Leist./Werkl.</field>
+			<field name="code">1768</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1769">
+			<field name="name">Umsatzsteuer nach § 13a UStG</field>
+			<field name="code">1769</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_8640">
+			<field name="name">Sonst. Erlöse betr. und regelmäßig 19%</field>
+			<field name="code">8640</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1762">
+			<field name="name">USt nicht fällig, EG-Lieferungen</field>
+			<field name="code">1762</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_1763">
+			<field name="name">USt nicht fällig, EG-Lieferungen 16%</field>
+			<field name="code">1763</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_1760">
+			<field name="name">Umsatzsteuer nicht fällig</field>
+			<field name="code">1760</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_0700">
+			<field name="name">Verbindlichk.gegenüber verbundenen UN</field>
+			<field name="code">0700</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2515"/>
+		</record>
+		<record model="account.account.template" id="account_1766">
+			<field name="name">Umsatzsteuer nicht fällig 19%</field>
+			<field name="code">1766</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_1767">
+			<field name="name">USt im anderen EG-Land stpfl.Lieferung</field>
+			<field name="code">1767</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1764">
+			<field name="name">USt nicht fällig, EG-Lieferungen 19%</field>
+			<field name="code">1764</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_1765">
+			<field name="name">Umsatzsteuer nicht fällig 16%</field>
+			<field name="code">1765</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_4301">
+			<field name="name">Nicht abziehbare Vorsteuer 7%</field>
+			<field name="code">4301</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4289">
+			<field name="name">Aufwendung. Arbeitszimmer n.abz. Anteil</field>
+			<field name="code">4289</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_0039">
+			<field name="name">Anzahlungen immaterielle VermG</field>
+			<field name="code">0039</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1150"/>
+		</record>
+		<record model="account.account.template" id="account_0038">
+			<field name="name">Anzahlungen auf Geschäfts-, Firmenwert</field>
+			<field name="code">0038</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1150"/>
+		</record>
+		<record model="account.account.template" id="account_2713">
+			<field name="name">Erträge Zuschreibg. FAV z.T. steuerfrei</field>
+			<field name="code">2713</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0035">
+			<field name="name">Geschäfts- oder Firmenwert</field>
+			<field name="code">0035</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1130"/>
+		</record>
+		<record model="account.account.template" id="account_8625">
+			<field name="name">Sonst. Erlöse betr. u. regelmäßig stfr.</field>
+			<field name="code">8625</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0030">
+			<field name="name">Lizenzen an gewerblichen Schutzrechten</field>
+			<field name="code">0030</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_8150">
+			<field name="name">Steuerfreie Umsätze § 4 Nr. 2-7 UStG</field>
+			<field name="code">8150</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4570">
+			<field name="name">Mietleasing Kfz</field>
+			<field name="code">4570</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_2711">
+			<field name="name">Erträge Zuschreibg. immat. Anlagevermög.</field>
+			<field name="code">2711</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8808">
+			<field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b</field>
+			<field name="code">8808</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1300">
+			<field name="name">Wechsel aus Lieferung und Leistung</field>
+			<field name="code">1300</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_8780">
+			<field name="name">Gewährte Rabatte 7% USt</field>
+			<field name="code">8780</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_3552">
+			<field name="name">Erwerb 1. Abnehmer im Dreiecksgeschäft</field>
+			<field name="code">3552</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4909">
+			<field name="name">Fremdleistungen und Fremdarbeiten</field>
+			<field name="code">4909</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1547">
+			<field name="name">Forderungen aus Verbrauchsteuern</field>
+			<field name="code">1547</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1545">
+			<field name="name">USt-Forderungen</field>
+			<field name="code">1545</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1542">
+			<field name="name">Steuererst.anspruch gegen ander. EG-Land</field>
+			<field name="code">1542</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1543">
+			<field name="name">Forderg. an FA aus abgeführtem Bauabzug</field>
+			<field name="code">1543</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1540">
+			<field name="name">Steuerüberzahlungen</field>
+			<field name="code">1540</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0755">
+			<field name="name">Verb.gg.Gesellschaftern off.Ausschüttg.</field>
+			<field name="code">0755</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_4676">
+			<field name="name">Reisekosten UN Übernachtungsaufwand</field>
+			<field name="code">4676</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_3120">
+			<field name="name">Bauleistungen § 13b 19% Vorst., 19% USt</field>
+			<field name="code">3120</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4674">
+			<field name="name">Reisekosten UN Verpfleg.mehraufwand</field>
+			<field name="code">4674</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4673">
+			<field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
+			<field name="code">4673</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4672">
+			<field name="name">Reisekosten Unternehmer, n.abz.Anteil</field>
+			<field name="code">4672</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1548">
+			<field name="name">Vorsteuer im Folgejahr abziehbar</field>
+			<field name="code">1548</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1549">
+			<field name="name">Körperschaftsteuerrückforderung</field>
+			<field name="code">1549</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_8710">
+			<field name="name">Erlösschmälerungen 7% USt</field>
+			<field name="code">8710</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0140">
+			<field name="name">Wohnbauten</field>
+			<field name="code">0140</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0145">
+			<field name="name">Garagen</field>
+			<field name="code">0145</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0631">
+			<field name="name">Verbindlichkeiten Kreditinstitut(b.1J)</field>
+			<field name="code">0631</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2475"/>
+		</record>
+		<record model="account.account.template" id="account_0146">
+			<field name="name">Außenanlagen</field>
+			<field name="code">0146</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0149">
+			<field name="name">Gebäudeteil häusliches Arbeitszimmer</field>
+			<field name="code">0149</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0148">
+			<field name="name">Einrichtungen für Wohnbauten</field>
+			<field name="code">0148</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1461">
+			<field name="name">Zweifelhafte Forderungen (bis 1 Jahr)</field>
+			<field name="code">1461</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1460">
+			<field name="name">Zweifelhafte Forderungen</field>
+			<field name="code">1460</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1315">
+			<field name="name">Besitzwechs.gg.verb.UN, bundesbankfähig</field>
+			<field name="code">1315</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_2709">
+			<field name="name">Sonstige Erträge unregelmäßig</field>
+			<field name="code">2709</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1312">
+			<field name="name">Besitzwechsel gegen verbundene UN (g.1J)</field>
+			<field name="code">1312</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1545"/>
+		</record>
+		<record model="account.account.template" id="account_1311">
+			<field name="name">Besitzwechsel gegen verbundene UN (b.1J)</field>
+			<field name="code">1311</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_1310">
+			<field name="name">Besitzwechsel gegen verbund. Unternehmen</field>
+			<field name="code">1310</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_2705">
+			<field name="name">Sonstige betriebl. regelm. Erträge</field>
+			<field name="code">2705</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2707">
+			<field name="name">Sonstige betriebsfr.regelm. Erträge</field>
+			<field name="code">2707</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2700">
+			<field name="name">Sonstige Erträge</field>
+			<field name="code">2700</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4886">
+			<field name="name">Abschreibungen auf Umlaufvermögen</field>
+			<field name="code">4886</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4887">
+			<field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
+			<field name="code">4887</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2389">
+			<field name="name">Zuwendg. an Stiftg. kirchl./rel./gemein.</field>
+			<field name="code">2389</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1020">
+			<field name="name">Nebenkasse 2</field>
+			<field name="code">1020</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4875">
+			<field name="name">Abschreibungen Wertpapiere des UV</field>
+			<field name="code">4875</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4874">
+			<field name="name">Abschreib.Finanzanlagen/stl.So-Vorsch.</field>
+			<field name="code">4874</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2649">
+			<field name="name">Erträge Wertpapiere/FAV-Ausl.verb.UN</field>
+			<field name="code">2649</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_0616">
+			<field name="name">Anleihen konvertibel(bis 1 Jahr)</field>
+			<field name="code">0616</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2465"/>
+		</record>
+		<record model="account.account.template" id="account_4871">
+			<field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
+			<field name="code">4871</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_0640">
+			<field name="name">Verbindlichkeiten Kreditinstitut(1-5J)</field>
+			<field name="code">0640</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2470"/>
+		</record>
+		<record model="account.account.template" id="account_3400">
+			<field name="name">Wareneingang 19% Vorsteuer</field>
+			<field name="code">3400</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4872">
+			<field name="name">Abschr.Verl.Ant.Mituntern.sch.§8 GewStG</field>
+			<field name="code">4872</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4879">
+			<field name="name">Vorwegn.künft.Wertschwankg. b.Wertp.UV</field>
+			<field name="code">4879</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1820">
+			<field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+			<field name="code">1820</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_2140">
+			<field name="name">Zinsähnliche Aufwendungen</field>
+			<field name="code">2140</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2792">
+			<field name="name">Gewinne auf Grund Gewinngemeinschaft</field>
+			<field name="code">2792</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4975">
+			<field name="name">Aufwendg. Anteile KapGes z.T. n. abz.</field>
+			<field name="code">4975</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2790">
+			<field name="name">Erträge aus Verlustübernahme</field>
+			<field name="code">2790</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8731">
+			<field name="name">Gewährte Skonti 7% USt</field>
+			<field name="code">8731</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1380">
+			<field name="name">Überleitung Kostenstellen</field>
+			<field name="code">1380</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2794">
+			<field name="name">Gewinne auf Grund Gewinn/Teilgewinnabf</field>
+			<field name="code">2794</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8980">
+			<field name="name">Bestandsveränderung fertige Erzeugnisse</field>
+			<field name="code">8980</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1040"/>
+		</record>
+		<record model="account.account.template" id="account_8516">
+			<field name="name">Provisionsumsätze 7% USt</field>
+			<field name="code">8516</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4700">
+			<field name="name">Kosten Warenabgabe</field>
+			<field name="code">4700</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_4668">
+			<field name="name">Kilometergelderstattung Arbeitnehmer</field>
+			<field name="code">4668</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1920">
+			<field name="name">Sonderausgaben beschränkt abzugsf. TH</field>
+			<field name="code">1920</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_8515">
+			<field name="name">Provisionsumsätze, steuerfrei § 4 Nr.5</field>
+			<field name="code">8515</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8320">
+			<field name="name">Im anderen EG-Land stpfl. Lieferungen</field>
+			<field name="code">8320</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4280">
+			<field name="name">Sonstige Raumkosten</field>
+			<field name="code">4280</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_0520">
+			<field name="name">Ausleih. an UN mit Beteiligungsverh.</field>
+			<field name="code">0520</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1310"/>
+		</record>
+		<record model="account.account.template" id="account_8609">
+			<field name="name">Sonst. Erlöse betr. u. regelmäßig stfrei</field>
+			<field name="code">8609</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8510">
+			<field name="name">Provisionsumsätze</field>
+			<field name="code">8510</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0525">
+			<field name="name">Wertpapiere des Anlagevermögens</field>
+			<field name="code">0525</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1320"/>
+		</record>
+		<record model="account.account.template" id="account_0910">
+			<field name="name">Verlustausgleich (EK)</field>
+			<field name="code">0910</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_4120">
+			<field name="name">Gehälter</field>
+			<field name="code">4120</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4127">
+			<field name="name">Geschäftsführergehälter</field>
+			<field name="code">4127</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4126">
+			<field name="name">Tantiemen</field>
+			<field name="code">4126</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4125">
+			<field name="name">Ehegattengehalt</field>
+			<field name="code">4125</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4124">
+			<field name="name">Geschäftsführergehälter GmbH-Gesells.</field>
+			<field name="code">4124</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_2666">
+			<field name="name">Erträge Bewertung Finanzmittelfonds</field>
+			<field name="code">2666</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_2660">
+			<field name="name">Erträge aus Kursdifferenzen</field>
+			<field name="code">2660</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0159">
+			<field name="name">Anzahlg. auf Wohnbauten a.eig.Grundst</field>
+			<field name="code">0159</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0880">
+			<field name="name">Variables Kapital (EK)</field>
+			<field name="code">0880</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_8960">
+			<field name="name">Bestandsveränd.unfertige Erzeugnisse</field>
+			<field name="code">8960</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1040"/>
+		</record>
+		<record model="account.account.template" id="account_1775">
+			<field name="name">Umsatzsteuer 16%</field>
+			<field name="code">1775</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_4882">
+			<field name="name">Abschreibungen auf UV, steuerr. bedingt</field>
+			<field name="code">4882</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1776">
+			<field name="name">Umsatzsteuer 19%</field>
+			<field name="code">1776</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_8518">
+			<field name="name">Provisionsumsätze 16% USt</field>
+			<field name="code">8518</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0764">
+			<field name="name">Darlehen typ. stiller Gesellsch.(1-5J)</field>
+			<field name="code">0764</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1771">
+			<field name="name">Umsatzsteuer 7%</field>
+			<field name="code">1771</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1567">
+			<field name="name">Aufzuteil. Vorsteuer §§ 13a/13b UStG</field>
+			<field name="code">1567</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1746">
+			<field name="name">Verbindlichk. a.Einbehaltung (KapESt)</field>
+			<field name="code">1746</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1770">
+			<field name="name">Umsatzsteuer</field>
+			<field name="code">1770</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_0299">
+			<field name="name">Anzahlungen auf technische Anlagen</field>
+			<field name="code">0299</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_1641">
+			<field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. b.1J</field>
+			<field name="code">1641</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2525"/>
+		</record>
+		<record model="account.account.template" id="account_1640">
+			<field name="name">Verbindl.aus L+L gg.UN m.Beteiligg.verh.</field>
+			<field name="code">1640</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_4750">
+			<field name="name">Transportversicherungen</field>
+			<field name="code">4750</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_0290">
+			<field name="name">Technische Anlagen und Maschinen im Bau</field>
+			<field name="code">0290</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0731">
+			<field name="name">Verbindlichkeit.gg. Gesellschaftern b.1J</field>
+			<field name="code">0731</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1722">
+			<field name="name">Erhaltene Anzahlungen</field>
+			<field name="code">1722</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1490"/>
+		</record>
+		<record model="account.account.template" id="account_1648">
+			<field name="name">Verbindl.aus L+L gg.UN m. Bet.verh. g.5J</field>
+			<field name="code">1648</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2520"/>
+		</record>
+		<record model="account.account.template" id="account_1720">
+			<field name="name">Erhaltene Anzahlungen (1-5 Jahre)</field>
+			<field name="code">1720</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2480"/>
+		</record>
+		<record model="account.account.template" id="account_1721">
+			<field name="name">Erhaltene Anzahlungen (g. 5 Jahre)</field>
+			<field name="code">1721</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2480"/>
+		</record>
+		<record model="account.account.template" id="account_8817">
+			<field name="name">Erlöse Verkäufe immat.Vermögensgegenst</field>
+			<field name="code">8817</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0595">
+			<field name="name">LV-Rückdeckungsansprüche z.lfr.Verbl.</field>
+			<field name="code">0595</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1330"/>
+		</record>
+		<record model="account.account.template" id="account_0590">
+			<field name="name">Ausleihungen an nahe stehende Personen</field>
+			<field name="code">0590</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1325"/>
+		</record>
+		<record model="account.account.template" id="account_0985">
+			<field name="name">Aufwand Umsatzsteuer auf Anzahlungen</field>
+			<field name="code">0985</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1680"/>
+		</record>
+		<record model="account.account.template" id="account_0984">
+			<field name="name">Aufwand Zölle und Verbrauchsteuern</field>
+			<field name="code">0984</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1680"/>
+		</record>
+		<record model="account.account.template" id="account_0986">
+			<field name="name">Damnum/Disagio</field>
+			<field name="code">0986</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1680"/>
+		</record>
+		<record model="account.account.template" id="account_0980">
+			<field name="name">Aktive Rechnungsabgrenzung</field>
+			<field name="code">0980</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1680"/>
+		</record>
+		<record model="account.account.template" id="account_0983">
+			<field name="name">Abgrenzung aktive latente Steuern</field>
+			<field name="code">0983</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1700"/>
+		</record>
+		<record model="account.account.template" id="account_0450">
+			<field name="name">Einbauten</field>
+			<field name="code">0450</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_0178">
+			<field name="name">Einrichtung Fabrik- und Geschäftsbauten</field>
+			<field name="code">0178</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0179">
+			<field name="name">Andere Bauten</field>
+			<field name="code">0179</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8100">
+			<field name="name">Steuerfreie Umsätze §4 Nr. 8 ff UStG</field>
+			<field name="code">8100</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8748">
+			<field name="name">Gewährte Skonti EG-Lieferung 19% USt</field>
+			<field name="code">8748</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0170">
+			<field name="name">Fabrikbauten</field>
+			<field name="code">0170</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_3750">
+			<field name="name">Erhaltene Boni 7% Vorsteuer</field>
+			<field name="code">3750</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8745">
+			<field name="name">Gewährte Skonti stpfl. EG-Lieferung</field>
+			<field name="code">8745</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8743">
+			<field name="name">Gewährte Skonti stfr. EG-Lieferung</field>
+			<field name="code">8743</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0175">
+			<field name="name">Garagen</field>
+			<field name="code">0175</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0176">
+			<field name="name">Außenanlagen</field>
+			<field name="code">0176</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0177">
+			<field name="name">Hof- und Wegebefestigungen</field>
+			<field name="code">0177</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4632">
+			<field name="name">Pausch. Abgaben für Zuwendungen abzugsf.</field>
+			<field name="code">4632</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4631">
+			<field name="name">Zuwendungen an Dritte abzugsfähig</field>
+			<field name="code">4631</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4630">
+			<field name="name">Geschenke abzugsfähig</field>
+			<field name="code">4630</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4637">
+			<field name="name">Pausch. Abgaben für Zuwendungen n. abz.</field>
+			<field name="code">4637</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_3000">
+			<field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
+			<field name="code">3000</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4635">
+			<field name="name">Geschenke nicht abzugsfähig</field>
+			<field name="code">4635</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4638">
+			<field name="name">Geschenke ausschl.betrieblich genutzt</field>
+			<field name="code">4638</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2200">
+			<field name="name">Körperschaftsteuer</field>
+			<field name="code">2200</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_1371">
+			<field name="name">Gewinnermittlung §4/3 nicht ergebnisw.</field>
+			<field name="code">1371</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1588">
+			<field name="name">Einfuhr-Umsatzsteuer</field>
+			<field name="code">1588</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2203">
+			<field name="name">Körperschaftsteuer für Vorjahre</field>
+			<field name="code">2203</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2204">
+			<field name="name">Körperschaftsteuererstattung Vorjahre</field>
+			<field name="code">2204</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_0180">
+			<field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
+			<field name="code">0180</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_2206">
+			<field name="name">Körperschaftsteuer-Erhöhung § 38 Abs. 5</field>
+			<field name="code">2206</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_1370">
+			<field name="name">Gewinnermittlung §4/3 ergebniswirksam</field>
+			<field name="code">1370</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2208">
+			<field name="name">Solidaritätszuschlag</field>
+			<field name="code">2208</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2209">
+			<field name="name">Solidaritätszuschlag für Vorjahre</field>
+			<field name="code">2209</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_1580">
+			<field name="name">Gegenkonto Vorsteuer § 4/3 EStG</field>
+			<field name="code">1580</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1581">
+			<field name="name">Auflösung Vorsteuer Vorjahr § 4/3 EStG</field>
+			<field name="code">1581</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0189">
+			<field name="name">Anzahlg. auf Bauten fremd. Grundstücken</field>
+			<field name="code">0189</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_1587">
+			<field name="name">Vorsteuer allgem. Durchschnittssätze</field>
+			<field name="code">1587</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1584">
+			<field name="name">Vorsteuer EG-Erwerb neue Kfz ohne UStID</field>
+			<field name="code">1584</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1585">
+			<field name="name">Abziehbare Vorsteuer § 13a UStG</field>
+			<field name="code">1585</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0770">
+			<field name="name">Darlehen atyp. stiller Gesellschafter</field>
+			<field name="code">0770</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0771">
+			<field name="name">Darlehen atyp. stiller Gesellsch.(b.1J)</field>
+			<field name="code">0771</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0777">
+			<field name="name">Darlehen atyp. stiller Gesellsch.(g.5J)</field>
+			<field name="code">0777</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_0774">
+			<field name="name">Darlehen atyp. stiller Gesellsch.(1-5J)</field>
+			<field name="code">0774</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_2150">
+			<field name="name">Aufwendungen aus Kursdifferenzen</field>
+			<field name="code">2150</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0670">
+			<field name="name">TZ-Verbindlichkeit. Kreditinstitut,1-5 J</field>
+			<field name="code">0670</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2470"/>
+		</record>
+		<record model="account.account.template" id="account_8105">
+			<field name="name">Stfr. Umsätze aus V. § 4 Nr. 12 UStG</field>
+			<field name="code">8105</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0350">
+			<field name="name">LKW</field>
+			<field name="code">0350</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1210">
+			<field name="name">Bank 1</field>
+			<field name="code">1210</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4270">
+			<field name="name">Abgaben betrieblich genutzt. Grundbesitz</field>
+			<field name="code">4270</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_0001">
+			<field name="name">Ingangsetzungs- und Erweiterungsaufwand</field>
+			<field name="code">0001</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1050"/>
+		</record>
+		<record model="account.account.template" id="account_1352">
+			<field name="name">Genossenschaftsanteile z.kfr.Verbleib</field>
+			<field name="code">1352</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1350">
+			<field name="name">GmbH-Anteile z.kurzfristigen Verbleib</field>
+			<field name="code">1350</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1355">
+			<field name="name">Ansprüche a. Rückdeckungsversicherung</field>
+			<field name="code">1355</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4780">
+			<field name="name">Fremdarbeiten (Vertrieb)</field>
+			<field name="code">4780</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1860">
+			<field name="name">Grundstücksaufwand</field>
+			<field name="code">1860</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4810">
+			<field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
+			<field name="code">4810</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1869">
+			<field name="name">Grundstücksaufwand</field>
+			<field name="code">1869</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_3725">
+			<field name="name">Nachlässe EG-Erwerb 19% Vorsteuer/USt</field>
+			<field name="code">3725</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3726">
+			<field name="name">Nachlässe EG-Erwerb 16% Vorsteuer/USt</field>
+			<field name="code">3726</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3727">
+			<field name="name">Nachlässe EG-Erwerb 15% Vorsteuer/USt</field>
+			<field name="code">3727</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3720">
+			<field name="name">Nachlässe 19% Vorsteuer</field>
+			<field name="code">3720</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3722">
+			<field name="name">Nachlässe 16% Vorsteuer</field>
+			<field name="code">3722</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3723">
+			<field name="name">Nachlässe 15% Vorsteuer</field>
+			<field name="code">3723</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4930">
+			<field name="name">Bürobedarf</field>
+			<field name="code">4930</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4680">
+			<field name="name">Fahrten Wohnung/Betriebsstätte (Haben)</field>
+			<field name="code">4680</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2895">
+			<field name="name">Verrechneter kalk. Lohn, unentgeltl. AN</field>
+			<field name="code">2895</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_2894">
+			<field name="name">Verrechnete kalkulatorische Wagnisse</field>
+			<field name="code">2894</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_4833">
+			<field name="name">Abschreibung Arbeitszimmer</field>
+			<field name="code">4833</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4832">
+			<field name="name">Abschreibungen auf Kfz</field>
+			<field name="code">4832</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2891">
+			<field name="name">Verrechnete kalkul. Miete und Pacht</field>
+			<field name="code">2891</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_2890">
+			<field name="name">Verrechneter kalkul.Unternehmerlohn</field>
+			<field name="code">2890</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_2893">
+			<field name="name">Verrechnete kalkul. Abschreibungen</field>
+			<field name="code">2893</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_2892">
+			<field name="name">Verrechnete kalkulatorische Zinsen</field>
+			<field name="code">2892</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1324"/>
+		</record>
+		<record model="account.account.template" id="account_8589">
+			<field name="name">Gegenkto Aufteilung Erlöse Steuersatz</field>
+			<field name="code">8589</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0070">
+			<field name="name">Grundstücksgleiche Rechte</field>
+			<field name="code">0070</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2109">
+			<field name="name">Zinsaufwendungen an verb.Unternehmen</field>
+			<field name="code">2109</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2108">
+			<field name="name">Zinsaufwendungen §§ 233a bis 237 AO</field>
+			<field name="code">2108</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_0075">
+			<field name="name">Grundstücke mit Substanzverzehr</field>
+			<field name="code">0075</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1451">
+			<field name="name">Forderg.a. Lieferungen/Leistungen b.1 J</field>
+			<field name="code">1451</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1100">
+			<field name="name">Postbank</field>
+			<field name="code">1100</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_2103">
+			<field name="name">Abzugsfäh. and. Nebenleist. zu Steuern</field>
+			<field name="code">2103</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_1517">
+			<field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
+			<field name="code">1517</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1480"/>
+		</record>
+		<record model="account.account.template" id="account_2100">
+			<field name="name">Zinsen und ähnliche Aufwendungen</field>
+			<field name="code">2100</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2107">
+			<field name="name">Zinsaufw. § 233a AO betriebliche Steuern</field>
+			<field name="code">2107</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2106">
+			<field name="name">Abzinsung KSt-Erhöhungsbetrag § 38</field>
+			<field name="code">2106</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2105">
+			<field name="name">Zinsaufw. § 233a AO,§ 4 Abs. 5b EStG</field>
+			<field name="code">2105</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2104">
+			<field name="name">Nicht abzugsfäh.and.Nebenleist.z.Steuern</field>
+			<field name="code">2104</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_2734">
+			<field name="name">Erträge Bewertung Verbindlichkeiten</field>
+			<field name="code">2734</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2735">
+			<field name="name">Erträge Auflösung von Rückstellungen</field>
+			<field name="code">2735</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2736">
+			<field name="name">Erträge steuerl. Bewertung Rückstellung</field>
+			<field name="code">2736</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2730">
+			<field name="name">Erträge aus Herabsetzung PWB zu Ford.</field>
+			<field name="code">2730</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2731">
+			<field name="name">Erträge aus Herabsetzung EWB zu Ford.</field>
+			<field name="code">2731</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2732">
+			<field name="name">Erträge aus abgeschriebenen Forderg.</field>
+			<field name="code">2732</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2733">
+			<field name="name">Erträge Aufl. SoPo Existenzgründerrückl</field>
+			<field name="code">2733</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2738">
+			<field name="name">Ertr. Aufl. SoPo m. Rückl.ant.§52/16EStG</field>
+			<field name="code">2738</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2739">
+			<field name="name">Erträge Aufl. SoPo § 7g/3 a.F, 7g/2 n.F</field>
+			<field name="code">2739</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0767">
+			<field name="name">Darlehen typ. stiller Gesellsch.(g.5J)</field>
+			<field name="code">0767</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_0956">
+			<field name="name">Gewerbesteuerrückstellung § 4 Abs. 5b</field>
+			<field name="code">0956</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_0957">
+			<field name="name">Gewerbesteuerrückstellung</field>
+			<field name="code">0957</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_0955">
+			<field name="name">Steuerrückstellungen</field>
+			<field name="code">0955</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_0950">
+			<field name="name">Pensions-und ähnliche Rückstellungen</field>
+			<field name="code">0950</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2380"/>
+		</record>
+		<record model="account.account.template" id="account_4993">
+			<field name="name">Kalkulatorische Abschreibungen</field>
+			<field name="code">4993</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1810">
+			<field name="name">Privatsteuern</field>
+			<field name="code">1810</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_3430">
+			<field name="name">EG-Erwerb ohne Vorsteuer und 7% USt</field>
+			<field name="code">3430</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3435">
+			<field name="name">EG-Erwerb ohne Vorsteuer und 19% USt</field>
+			<field name="code">3435</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2740">
+			<field name="name">Erträge Auflösung SoPo m. Rücklageant.</field>
+			<field name="code">2740</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2743">
+			<field name="name">Investitionszuschüsse</field>
+			<field name="code">2743</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2742">
+			<field name="name">Versicherungsentschädigungen</field>
+			<field name="code">2742</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2744">
+			<field name="name">Investitionszulage</field>
+			<field name="code">2744</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2747">
+			<field name="name">Sonstige steuerfr. Betriebseinnahmen</field>
+			<field name="code">2747</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2746">
+			<field name="name">Steuerfreie Erträge aus Auflösung SoPo</field>
+			<field name="code">2746</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4840">
+			<field name="name">Apl. Abschreibungen auf Sachanlagen</field>
+			<field name="code">4840</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4841">
+			<field name="name">Außergewöhnliche Abschreibung Gebäude</field>
+			<field name="code">4841</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4842">
+			<field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
+			<field name="code">4842</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4843">
+			<field name="name">Außergewöhnliche Abschreibung so. WG</field>
+			<field name="code">4843</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4167">
+			<field name="name">Pauschale Steuer für Versicherungen</field>
+			<field name="code">4167</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4100">
+			<field name="name">Löhne und Gehälter</field>
+			<field name="code">4100</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_8315">
+			<field name="name">Erlöse EG-Lieferungen 19% USt</field>
+			<field name="code">8315</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0781">
+			<field name="name">Partiarische Darlehen(bis 1 Jahr)</field>
+			<field name="code">0781</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0780">
+			<field name="name">Partiarische Darlehen</field>
+			<field name="code">0780</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_0787">
+			<field name="name">Partiarische Darlehen(g. 5 Jahre)</field>
+			<field name="code">0787</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_0784">
+			<field name="name">Partiarische Darlehen(1-5 Jahre)</field>
+			<field name="code">0784</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_4790">
+			<field name="name">Aufwand für Gewährleistungen</field>
+			<field name="code">4790</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1609">
+			<field name="name">Gegenkto Aufteilung Verbindlichk. L+L</field>
+			<field name="code">1609</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_4150">
+			<field name="name">Krankengeldzuschüsse</field>
+			<field name="code">4150</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0410">
+			<field name="name">Geschäftsausstattung</field>
+			<field name="code">0410</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_3540">
+			<field name="name">Wareneingang 10,7% Vorsteuer</field>
+			<field name="code">3540</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4925">
+			<field name="name">Telefax und Internetkosten</field>
+			<field name="code">4925</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4155">
+			<field name="name">Zuschüsse Agenturen für Arbeit</field>
+			<field name="code">4155</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1601">
+			<field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
+			<field name="code">1601</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1600">
+			<field name="name">Verbindl. aus Lieferungen u. Leistungen</field>
+			<field name="code">1600</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_8720">
+			<field name="name">Erlösschmälerungen 19% USt</field>
+			<field name="code">8720</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1605">
+			<field name="name">Verbindl. aus L+L allgem. Steuersatz</field>
+			<field name="code">1605</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1607">
+			<field name="name">Verbindl. aus L+L ohne Vorsteuerabzug</field>
+			<field name="code">1607</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_1606">
+			<field name="name">Verbindl. aus L+L ermäßigt. Steuersatz</field>
+			<field name="code">1606</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">payable</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2495"/>
+		</record>
+		<record model="account.account.template" id="account_8950">
+			<field name="name">Nicht steuerbare Umsätze</field>
+			<field name="code">8950</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8910">
+			<field name="name">Entnahme Unternehmer (Waren) 19% USt</field>
+			<field name="code">8910</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8819">
+			<field name="name">Erlöse Verkauf Finanzanl. z.T. n.abz.</field>
+			<field name="code">8819</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1574">
+			<field name="name">Abziehbare Vorsteuer aus EG-Erwerb 19%</field>
+			<field name="code">1574</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_8853">
+			<field name="name">Erlöse Verkauf WG des UV § 4/3 EStG</field>
+			<field name="code">8853</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8852">
+			<field name="name">Verkauf WG UV § 4/3 ustfrei, z.T. stfrei</field>
+			<field name="code">8852</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0550">
+			<field name="name">Darlehen</field>
+			<field name="code">0550</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1325"/>
+		</record>
+		<record model="account.account.template" id="account_4955">
+			<field name="name">Buchführungskosten</field>
+			<field name="code">4955</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_3980">
+			<field name="name">Bestand Waren</field>
+			<field name="code">3980</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1470"/>
+		</record>
+		<record model="account.account.template" id="account_8337">
+			<field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
+			<field name="code">8337</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1788">
+			<field name="name">Aufgeschobene Einfuhr-Umsatzsteuer</field>
+			<field name="code">1788</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1789">
+			<field name="name">Umsatzsteuer laufendes Jahr</field>
+			<field name="code">1789</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1780">
+			<field name="name">Umsatzsteuervorauszahlungen</field>
+			<field name="code">1780</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1781">
+			<field name="name">Umsatzsteuervorauszahlungen 1/11</field>
+			<field name="code">1781</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1782">
+			<field name="name">Nachsteuer</field>
+			<field name="code">1782</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1783">
+			<field name="name">Unrichtig oder unberechtigt ausgew. USt</field>
+			<field name="code">1783</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1784">
+			<field name="name">USt EG-Erwerb Neufahrzeuge ohne UStID</field>
+			<field name="code">1784</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1785">
+			<field name="name">Umsatzsteuer nach § 13b UStG</field>
+			<field name="code">1785</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1786">
+			<field name="name">Umsatzsteuer nach § 13b UStG 16%</field>
+			<field name="code">1786</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1787">
+			<field name="name">Umsatzsteuer nach § 13b UStG 19%</field>
+			<field name="code">1787</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_7110">
+			<field name="name">Fertige Erzeugnisse</field>
+			<field name="code">7110</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1470"/>
+		</record>
+		<record model="account.account.template" id="account_4169">
+			<field name="name">Aufwendungen für Unterstützung</field>
+			<field name="code">4169</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_4288">
+			<field name="name">Aufwendung. Arbeitszimmer, abz. Anteil</field>
+			<field name="code">4288</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4290">
+			<field name="name">Grundstücksaufwendungen, betrieblich</field>
+			<field name="code">4290</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_2323">
+			<field name="name">Verlust Veräuß.Ant. KapGes z.T. n. abz.</field>
+			<field name="code">2323</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1774">
+			<field name="name">Umsatzsteuer aus EG-Erwerb 19%</field>
+			<field name="code">1774</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1777">
+			<field name="name">Umsatzsteuer EG-Lieferungen</field>
+			<field name="code">1777</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_2320">
+			<field name="name">Verluste aus Anlagenabgang</field>
+			<field name="code">2320</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2327">
+			<field name="name">Abgang WG des UV § 4 Abs. 3 EStG</field>
+			<field name="code">2327</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2326">
+			<field name="name">Verluste aus Abgang UV z.T. n. abziehbar</field>
+			<field name="code">2326</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2325">
+			<field name="name">Verluste aus Abgang von Umlaufvermögen</field>
+			<field name="code">2325</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1772">
+			<field name="name">Umsatzsteuer aus EG-Erwerb</field>
+			<field name="code">1772</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_8930">
+			<field name="name">Verwendung von Gegenständen 7% USt</field>
+			<field name="code">8930</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_7050">
+			<field name="name">Unfertige Erzeugnisse</field>
+			<field name="code">7050</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1460"/>
+		</record>
+		<record model="account.account.template" id="account_2328">
+			<field name="name">Abgang WG des UV § 4/3 z.T. nicht abz</field>
+			<field name="code">2328</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1779">
+			<field name="name">USt aus EG-Erwerb ohne Vorsteuerabzug</field>
+			<field name="code">1779</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1778">
+			<field name="name">Umsatzsteuer EG-Lieferungen 19%</field>
+			<field name="code">1778</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_4140">
+			<field name="name">Freiwillige soziale Aufwendung. LSt-frei</field>
+			<field name="code">4140</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_8924">
+			<field name="name">Verwendung von Gegenst.(Kfz) ohne USt</field>
+			<field name="code">8924</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_8746">
+			<field name="name">Gewährte Skonti EG-Lieferung 7% USt</field>
+			<field name="code">8746</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_8931">
+			<field name="name">Verwendung von Gegenständen 7% USt</field>
+			<field name="code">8931</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_0300">
+			<field name="name">Betriebs- und Geschäftsausstattung</field>
+			<field name="code">0300</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_3760">
+			<field name="name">Erhaltene Boni 19% Vorsteuer</field>
+			<field name="code">3760</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4138">
+			<field name="name">Beiträge zur Berufsgenossenschaft</field>
+			<field name="code">4138</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_3764">
+			<field name="name">Erhaltene Boni 16% Vorsteuer</field>
+			<field name="code">3764</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_0120">
+			<field name="name">Geschäfts-,Fabrik-u.and. Bauten im Bau</field>
+			<field name="code">0120</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_0040">
+			<field name="name">Verschmelzungsmehrwert</field>
+			<field name="code">0040</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1130"/>
+		</record>
+		<record model="account.account.template" id="account_3769">
+			<field name="name">Erhaltene Boni</field>
+			<field name="code">3769</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8829">
+			<field name="name">Erlöse Sachanlageverkäufe</field>
+			<field name="code">8829</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0129">
+			<field name="name">Anzahlg. auf Bauten eigen. Grundstücken</field>
+			<field name="code">0129</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1230"/>
+		</record>
+		<record model="account.account.template" id="account_8630">
+			<field name="name">Sonst. Erlöse betr. und regelmäßig 7%</field>
+			<field name="code">8630</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_3135">
+			<field name="name">Leistungen ausl. UN ohne Vorst., 7% USt</field>
+			<field name="code">3135</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4560">
+			<field name="name">Mautgebühren</field>
+			<field name="code">4560</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_3130">
+			<field name="name">Bauleistungen § 13b ohne Vorst., 7% USt</field>
+			<field name="code">3130</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1561">
+			<field name="name">Aufzuteilende Vorsteuer 7%</field>
+			<field name="code">1561</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_8801">
+			<field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
+			<field name="code">8801</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1290">
+			<field name="name">Finanzmittelanlagen kurzfr. Disposition</field>
+			<field name="code">1290</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_0535">
+			<field name="name">Festverzinsliche Wertpapiere</field>
+			<field name="code">0535</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1320"/>
+		</record>
+		<record model="account.account.template" id="account_1551">
+			<field name="name">Darlehen bis 1 Jahr</field>
+			<field name="code">1551</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1550">
+			<field name="name">Darlehen</field>
+			<field name="code">1550</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1555">
+			<field name="name">Darlehen g. 1 Jahr</field>
+			<field name="code">1555</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_8932">
+			<field name="name">Unentgeltl. Erbringung Leist. 7% USt</field>
+			<field name="code">8932</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1557">
+			<field name="name">Zurückzuzahlende Vorsteuer, bewegl.WG</field>
+			<field name="code">1557</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1556">
+			<field name="name">Nachträgl. abz. Vorsteuer, bewegl. WG</field>
+			<field name="code">1556</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1559">
+			<field name="name">Zurückzuzahl. Vorsteuer, unbewegl. WG</field>
+			<field name="code">1559</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2490">
+			<field name="name">Aufwendungen aus Verlustübernahme</field>
+			<field name="code">2490</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2493">
+			<field name="name">Abgef. Gewinne stille Gesellschafter §8</field>
+			<field name="code">2493</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2492">
+			<field name="name">Abgef. Gewinne / Gewinngemeinschaft</field>
+			<field name="code">2492</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2494">
+			<field name="name">Abgef. Gewinne / Gewinn-/Teilgewinnabf.</field>
+			<field name="code">2494</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2990">
+			<field name="name">Aufw./Erträge aus Umrechnungsdifferenz</field>
+			<field name="code">2990</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0600">
+			<field name="name">Anleihen, nicht konvertibel</field>
+			<field name="code">0600</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2467"/>
+		</record>
+		<record model="account.account.template" id="account_0601">
+			<field name="name">Anleihen, nicht konvertibel (b. 1 Jahr)</field>
+			<field name="code">0601</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2467"/>
+		</record>
+		<record model="account.account.template" id="account_2501">
+			<field name="name">Ao. Erträge finanzwirksam</field>
+			<field name="code">2501</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2390">
+			<field name="name">Zuwendg. an Stiftg. wiss./mildt./kultur.</field>
+			<field name="code">2390</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_0605">
+			<field name="name">Anleihen, nicht konvertibel (1-5 Jahre)</field>
+			<field name="code">0605</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2460"/>
+		</record>
+		<record model="account.account.template" id="account_1410">
+			<field name="name">Forderungen aus Lieferungen u.Leistung</field>
+			<field name="code">1410</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_2255">
+			<field name="name">Erträge Zuführg/Auflösg latente Steuern</field>
+			<field name="code">2255</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_1295">
+			<field name="name">Verbindlichkeiten gg. Kreditinstituten</field>
+			<field name="code">1295</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4640">
+			<field name="name">Repräsentationskosten</field>
+			<field name="code">4640</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2250">
+			<field name="name">Aufw. Zuführg/Auflösung latente Steuern</field>
+			<field name="code">2250</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_1322">
+			<field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.g1J</field>
+			<field name="code">1322</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1555"/>
+		</record>
+		<record model="account.account.template" id="account_1320">
+			<field name="name">Besitzwechsel gg.UN m. Beteiligungsverh.</field>
+			<field name="code">1320</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1321">
+			<field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.b1J</field>
+			<field name="code">1321</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1327">
+			<field name="name">Finanzwechsel</field>
+			<field name="code">1327</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1640"/>
+		</record>
+		<record model="account.account.template" id="account_1325">
+			<field name="name">Besitzwechsel gg.UN m.Beteiligg.verh.bbf</field>
+			<field name="code">1325</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1329">
+			<field name="name">Wertpap. mit geringen Wertschwankungen</field>
+			<field name="code">1329</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1640"/>
+		</record>
+		<record model="account.account.template" id="account_4852">
+			<field name="name">Sonder-AfA Kfz § 7g/1,2 a.F., §7g/5 n.F.</field>
+			<field name="code">4852</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_8519">
+			<field name="name">Provisionsumsätze 19% USt</field>
+			<field name="code">8519</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4670">
+			<field name="name">Reisekosten Unternehmer</field>
+			<field name="code">4670</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0870">
+			<field name="name">Festkapital (EK)</field>
+			<field name="code">0870</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_8135">
+			<field name="name">Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</field>
+			<field name="code">8135</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4200">
+			<field name="name">Raumkosten</field>
+			<field name="code">4200</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_0920">
+			<field name="name">Gesellschafter-Darlehen (FK)</field>
+			<field name="code">0920</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_8130">
+			<field name="name">Innergemeinschaftl. Dreiecksgeschäft</field>
+			<field name="code">8130</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4800">
+			<field name="name">Reparatur/Instandh. Anlagen u. Maschinen</field>
+			<field name="code">4800</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1250"/>
+		</record>
+		<record model="account.account.template" id="account_1568">
+			<field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 16%</field>
+			<field name="code">1568</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4636">
+			<field name="name">Zuwendungen an Dritte nicht abzugsf</field>
+			<field name="code">4636</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_4805">
+			<field name="name">Reparatur/Instandh. Betriebs- u. Gesch.</field>
+			<field name="code">4805</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1250"/>
+		</record>
+		<record model="account.account.template" id="account_4806">
+			<field name="name">Wartungskosten für Hard- und Software</field>
+			<field name="code">4806</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1250"/>
+		</record>
+		<record model="account.account.template" id="account_4876">
+			<field name="name">Abschreibungen Wertpap. UV z.T. n.abz.</field>
+			<field name="code">4876</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1850">
+			<field name="name">Außergewöhnliche Belastungen</field>
+			<field name="code">1850</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4809">
+			<field name="name">Sonst. Reparaturen und Instandhaltungen</field>
+			<field name="code">4809</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1250"/>
+		</record>
+		<record model="account.account.template" id="account_4949">
+			<field name="name">Haftungsvergütung an Mitunternehmer</field>
+			<field name="code">4949</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1525">
+			<field name="name">Kautionen</field>
+			<field name="code">1525</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1526">
+			<field name="name">Kautionen (bis 1 J)</field>
+			<field name="code">1526</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1527">
+			<field name="name">Kautionen (g. 1 J)</field>
+			<field name="code">1527</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1585"/>
+		</record>
+		<record model="account.account.template" id="account_2176">
+			<field name="name">Nicht abziehbare Vorsteuer 19%</field>
+			<field name="code">2176</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1521">
+			<field name="name">Agenturwarenabrechnung</field>
+			<field name="code">1521</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1250">
+			<field name="name">Bank 5</field>
+			<field name="code">1250</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4965">
+			<field name="name">Mietleasing bewegliche Wirtschaftsgüter</field>
+			<field name="code">4965</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0761">
+			<field name="name">Darlehen typ. stiller Gesellsch.(b.1J)</field>
+			<field name="code">0761</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1528">
+			<field name="name">Nachträgl. abz. Vorsteuer § 15a Abs. 2</field>
+			<field name="code">1528</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1529">
+			<field name="name">Zurückzuzahlende Vorsteuer §15a Abs.2</field>
+			<field name="code">1529</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_4961">
+			<field name="name">Pacht (bewegliche Wirtschaftsgüter)</field>
+			<field name="code">4961</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1390">
+			<field name="name">Verrechnung Ist-Versteuerung</field>
+			<field name="code">1390</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2600">
+			<field name="name">Erträge aus Beteiligungen</field>
+			<field name="code">2600</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_8705">
+			<field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a</field>
+			<field name="code">8705</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_2375">
+			<field name="name">Grundsteuer</field>
+			<field name="code">2375</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_1930">
+			<field name="name">Sonderausgaben unbeschränkt abzugsf. TH</field>
+			<field name="code">1930</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_0900">
+			<field name="name">Kommandit-Kapital (EK)</field>
+			<field name="code">0900</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2030"/>
+		</record>
+		<record model="account.account.template" id="account_4110">
+			<field name="name">Löhne</field>
+			<field name="code">4110</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_8945">
+			<field name="name">Unentgeltl. Zuwend. von Waren 7% USt</field>
+			<field name="code">8945</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4873">
+			<field name="name">Abschreibungen Finanzanl. z.T. n.abz.</field>
+			<field name="code">4873</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2205">
+			<field name="name">Körperschaftsteuererstattung VJ § 37</field>
+			<field name="code">2205</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_4890">
+			<field name="name">Vorwegnahme künftiger UV-Wertschwankg.</field>
+			<field name="code">4890</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_7080">
+			<field name="name">Unfertige Leistungen</field>
+			<field name="code">7080</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1460"/>
+		</record>
+		<record model="account.account.template" id="account_7090">
+			<field name="name">In Ausführung befindl. Bauaufträge</field>
+			<field name="code">7090</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1465"/>
+		</record>
+		<record model="account.account.template" id="account_0518">
+			<field name="name">Andere Beteiligungen an Personenges.</field>
+			<field name="code">0518</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_0519">
+			<field name="name">Beteiligung GmbH Co.an Komplementär GmbH</field>
+			<field name="code">0519</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_0516">
+			<field name="name">Atypische stille Beteiligungen</field>
+			<field name="code">0516</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_0517">
+			<field name="name">Andere Beteiligungen an Kapitalges.</field>
+			<field name="code">0517</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_3505">
+			<field name="name">Wareneingang 5,5% Vorsteuer</field>
+			<field name="code">3505</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_0510">
+			<field name="name">Beteiligungen</field>
+			<field name="code">0510</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1300"/>
+		</record>
+		<record model="account.account.template" id="account_1582">
+			<field name="name">Vorsteuer aus Investitionen § 4/3 EStG</field>
+			<field name="code">1582</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1583">
+			<field name="name">Gegenkto. Vorsteuer Durchschnittssätze</field>
+			<field name="code">1583</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2679">
+			<field name="name">Diskonterträge verbundene Unternehmen</field>
+			<field name="code">2679</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1322"/>
+		</record>
+		<record model="account.account.template" id="account_0999">
+			<field name="name">Einzelwertberichtigung Forderung(g.1J)</field>
+			<field name="code">0999</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1535"/>
+		</record>
+		<record model="account.account.template" id="account_4998">
+			<field name="name">Vertriebskosten</field>
+			<field name="code">4998</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_8918">
+			<field name="name">Verwendung von Gegenst.(Tel) ohne USt</field>
+			<field name="code">8918</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_4663">
+			<field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
+			<field name="code">4663</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_8614">
+			<field name="name">Verrechn. sonstige Sachbezüge ohne USt</field>
+			<field name="code">8614</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1090"/>
+		</record>
+		<record model="account.account.template" id="account_1739">
+			<field name="name">Verbindl. Steuern und Abgaben (g. 5 J)</field>
+			<field name="code">1739</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1738">
+			<field name="name">Verbindl. Steuern und Abgaben (1-5 J)</field>
+			<field name="code">1738</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1635">
+			<field name="name">Verbindl.aus L+L gg.verbundenen UN 1-5 J</field>
+			<field name="code">1635</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2510"/>
+		</record>
+		<record model="account.account.template" id="account_1980">
+			<field name="name">Unentgeltliche Wertabgaben TH</field>
+			<field name="code">1980</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4999">
+			<field name="name">Gegenkonto zu 4996 bis 4998</field>
+			<field name="code">4999</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_1638">
+			<field name="name">Verbindl.aus L+L gg.verbundenen UN g.5 J</field>
+			<field name="code">1638</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2510"/>
+		</record>
+		<record model="account.account.template" id="account_1730">
+			<field name="name">Kreditkartenabrechnung</field>
+			<field name="code">1730</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1733">
+			<field name="name">Erhaltene Kautionen (bis 1 Jahr)</field>
+			<field name="code">1733</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1732">
+			<field name="name">Erhaltene Kautionen</field>
+			<field name="code">1732</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1735">
+			<field name="name">Erhaltene Kautionen (größer 5 Jahre)</field>
+			<field name="code">1735</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1734">
+			<field name="name">Erhaltene Kautionen (1-5 Jahre)</field>
+			<field name="code">1734</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2530"/>
+		</record>
+		<record model="account.account.template" id="account_1737">
+			<field name="name">Verbindl. Steuern und Abgaben (b. 1 J)</field>
+			<field name="code">1737</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1736">
+			<field name="name">Verbindl. Steuern und Abgaben</field>
+			<field name="code">1736</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_0580">
+			<field name="name">Ausleihungen an Gesellschafter</field>
+			<field name="code">0580</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1325"/>
+		</record>
+		<record model="account.account.template" id="account_8820">
+			<field name="name">Erlöse Sachanlageverkäufe 19% USt</field>
+			<field name="code">8820</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_8827">
+			<field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a</field>
+			<field name="code">8827</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_0460">
+			<field name="name">Gerüst- und Schalungsmaterial</field>
+			<field name="code">0460</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_1195">
+			<field name="name">Bundesbankguthaben</field>
+			<field name="code">1195</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_1446">
+			<field name="name">Forderungen aus L+L ermäßigt. Steuersatz</field>
+			<field name="code">1446</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_0240">
+			<field name="name">Maschinelle Anlagen</field>
+			<field name="code">0240</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1210"/>
+		</record>
+		<record model="account.account.template" id="account_3600">
+			<field name="name">Nicht abziehbare Vorsteuer</field>
+			<field name="code">3600</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_8770">
+			<field name="name">Gewährte Rabatte</field>
+			<field name="code">8770</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0160">
+			<field name="name">Bauten auf fremden Grundstücken</field>
+			<field name="code">0160</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_0165">
+			<field name="name">Geschäftsbauten</field>
+			<field name="code">0165</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1595">
+			<field name="name">Forderungen gg. verbundene UN(b. 1 J)</field>
+			<field name="code">1595</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_1594">
+			<field name="name">Forderungen gegen verbund.Unternehmen</field>
+			<field name="code">1594</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1540"/>
+		</record>
+		<record model="account.account.template" id="account_1597">
+			<field name="name">Forderungen gg. UN m. Beteiligungsverh.</field>
+			<field name="code">1597</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_1596">
+			<field name="name">Forderungen gg. verbundene UN(g. 1 J)</field>
+			<field name="code">1596</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1545"/>
+		</record>
+		<record model="account.account.template" id="account_1590">
+			<field name="name">Durchlaufende Posten</field>
+			<field name="code">1590</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1593">
+			<field name="name">Verrechnung erhaltene Anzahlungen</field>
+			<field name="code">1593</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1592">
+			<field name="name">Fremdgeld</field>
+			<field name="code">1592</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1599">
+			<field name="name">Forderg. gg. UN mit Beteiligg.verh. g.1J</field>
+			<field name="code">1599</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1555"/>
+		</record>
+		<record model="account.account.template" id="account_1598">
+			<field name="name">Forderg. gg. UN mit Beteiligg.verh. b.1J</field>
+			<field name="code">1598</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1550"/>
+		</record>
+		<record model="account.account.template" id="account_4600">
+			<field name="name">Werbekosten</field>
+			<field name="code">4600</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2213">
+			<field name="name">Kapitalertragsteuer 25%</field>
+			<field name="code">2213</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2212">
+			<field name="name">Kapitalertragsteuer 20%</field>
+			<field name="code">2212</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2210">
+			<field name="name">Solidaritätszuschl.-Erstattung Vorjahre</field>
+			<field name="code">2210</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_4865">
+			<field name="name">Apl. Abschreibungen auf aktivierte GWG</field>
+			<field name="code">4865</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_2216">
+			<field name="name">Sol.z. auf Kapitalertragsteuer 25%</field>
+			<field name="code">2216</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2215">
+			<field name="name">Zinsabschlagsteuer</field>
+			<field name="code">2215</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2214">
+			<field name="name">Sol. auf Kapitalertragsteuer 20%</field>
+			<field name="code">2214</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2219">
+			<field name="name">Anzurechn. ausländische Quellensteuer</field>
+			<field name="code">2219</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_2218">
+			<field name="name">Solidaritätszuschl. auf Zinsabschlagst.</field>
+			<field name="code">2218</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1355"/>
+		</record>
+		<record model="account.account.template" id="account_8735">
+			<field name="name">Gewährte Skonti 16% USt</field>
+			<field name="code">8735</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_1748">
+			<field name="name">Verbindlichk. Einbehaltung Arbeitnehmer</field>
+			<field name="code">1748</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1749">
+			<field name="name">Verbindl. an FA abzuführender Bauabzug</field>
+			<field name="code">1749</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1744">
+			<field name="name">Verbindlichk. soziale Sicherheit(1-5J)</field>
+			<field name="code">1744</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_1745">
+			<field name="name">Verbindlichk. soziale Sicherheit(g.5J)</field>
+			<field name="code">1745</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_2350">
+			<field name="name">Grundstücksaufwendungen, neutral</field>
+			<field name="code">2350</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_1747">
+			<field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
+			<field name="code">1747</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1740">
+			<field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
+			<field name="code">1740</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2539"/>
+		</record>
+		<record model="account.account.template" id="account_1741">
+			<field name="name">Verbindlichk. Lohn- und Kirchensteuer</field>
+			<field name="code">1741</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2535"/>
+		</record>
+		<record model="account.account.template" id="account_1742">
+			<field name="name">Verbindlichkeiten soziale Sicherheit</field>
+			<field name="code">1742</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_1743">
+			<field name="name">Verbindlichk. soziale Sicherheit(b.1J)</field>
+			<field name="code">1743</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2537"/>
+		</record>
+		<record model="account.account.template" id="account_0015">
+			<field name="name">Konzessionen</field>
+			<field name="code">0015</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4366">
+			<field name="name">Versicherung für Gebäude</field>
+			<field name="code">4366</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_4360">
+			<field name="name">Versicherungen</field>
+			<field name="code">4360</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_0010">
+			<field name="name">Konzessionen und gewerbl.Schutzrechte</field>
+			<field name="code">0010</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1120"/>
+		</record>
+		<record model="account.account.template" id="account_2430">
+			<field name="name">Forderungsverluste</field>
+			<field name="code">2430</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_1200">
+			<field name="name">Bank</field>
+			<field name="code">1200</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1660"/>
+		</record>
+		<record model="account.account.template" id="account_4240">
+			<field name="name">Gas, Strom, Wasser</field>
+			<field name="code">4240</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_4396">
+			<field name="name">Abzugsf.Verspätungszuschlag/Zwangsgeld</field>
+			<field name="code">4396</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_3736">
+			<field name="name">Erhaltene Skonti 19% Vorsteuer</field>
+			<field name="code">3736</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3735">
+			<field name="name">Erhaltene Skonti 16% Vorsteuer</field>
+			<field name="code">3735</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1890">
+			<field name="name">Privateinlagen</field>
+			<field name="code">1890</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_3731">
+			<field name="name">Erhaltene Skonti 7% Vorsteuer</field>
+			<field name="code">3731</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_3730">
+			<field name="name">Erhaltene Skonti</field>
+			<field name="code">3730</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4920">
+			<field name="name">Telefon</field>
+			<field name="code">4920</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2130">
+			<field name="name">Diskontaufwendungen</field>
+			<field name="code">2130</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_4510">
+			<field name="name">Kfz-Steuern</field>
+			<field name="code">4510</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1140"/>
+		</record>
+		<record model="account.account.template" id="account_3100">
+			<field name="name">Fremdleistungen</field>
+			<field name="code">3100</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4994">
+			<field name="name">Kalkulatorische Wagnisse</field>
+			<field name="code">4994</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2139">
+			<field name="name">Diskontaufwendungen an verbundene UN</field>
+			<field name="code">2139</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1310"/>
+		</record>
+		<record model="account.account.template" id="account_1447">
+			<field name="name">Forderg. aus stfr., n. steuerbaren L+L</field>
+			<field name="code">1447</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">receivable</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_1569">
+			<field name="name">Aufzuteil. Vorsteuer §§13a/13b USt 19%</field>
+			<field name="code">1569</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1445">
+			<field name="name">Forderungen aus L+L allgem. Steuersatz</field>
+			<field name="code">1445</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1530"/>
+		</record>
+		<record model="account.account.template" id="account_4995">
+			<field name="name">Kalkulatorischer Lohn, unentgeltl. AN</field>
+			<field name="code">4995</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_1658">
+			<field name="name">Verbindl. aus L+L gg. Gesellsch. g. 5J</field>
+			<field name="code">1658</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2490"/>
+		</record>
+		<record model="account.account.template" id="account_1560">
+			<field name="name">Aufzuteilende Vorsteuer</field>
+			<field name="code">1560</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0085">
+			<field name="name">Grundstückswert bebauter Grundstücke</field>
+			<field name="code">0085</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2505">
+			<field name="name">Ao. Erträge nicht finanzwirksam</field>
+			<field name="code">2505</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1563">
+			<field name="name">Aufzuteil. Vorsteuer aus EG-Erwerb 19%</field>
+			<field name="code">1563</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0080">
+			<field name="name">Bauten auf eigenen Grundstücken</field>
+			<field name="code">0080</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_1565">
+			<field name="name">Aufzuteilende Vorsteuer 16%</field>
+			<field name="code">1565</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_1566">
+			<field name="name">Aufzuteilende Vorsteuer 19%</field>
+			<field name="code">1566</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2500">
+			<field name="name">Außerordentliche Erträge</field>
+			<field name="code">2500</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2726">
+			<field name="name">Erträge aus Abgang UV z.T. steuerfrei</field>
+			<field name="code">2726</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2725">
+			<field name="name">Erträge aus Abgang von UV-Gegenständen</field>
+			<field name="code">2725</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_2723">
+			<field name="name">Erträge Veräuß.Ant. KapGes z.T. stfrei</field>
+			<field name="code">2723</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4990">
+			<field name="name">Kalkulatorischer Unternehmerlohn</field>
+			<field name="code">4990</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1100"/>
+		</record>
+		<record model="account.account.template" id="account_0110">
+			<field name="name">Garagen</field>
+			<field name="code">0110</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1200"/>
+		</record>
+		<record model="account.account.template" id="account_2720">
+			<field name="name">Erträge aus Abgang von AV-Gegenständen</field>
+			<field name="code">2720</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_4991">
+			<field name="name">Kalkulatorische Miete und Pacht</field>
+			<field name="code">4991</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1120"/>
+		</record>
+		<record model="account.account.template" id="account_2710">
+			<field name="name">Erträge Zuschreibg. Sachanlagevermögen</field>
+			<field name="code">2710</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1323"/>
+		</record>
+		<record model="account.account.template" id="account_1562">
+			<field name="name">Aufzuteilende Vorsteuer aus EG-Erwerb</field>
+			<field name="code">1562</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_0949">
+			<field name="name">Sonderposten für Zuschüsse u. Zulagen</field>
+			<field name="code">0949</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2335"/>
+		</record>
+		<record model="account.account.template" id="account_0948">
+			<field name="name">SoPo mit Rücklageanteil § 7g /3, 7 a.F.</field>
+			<field name="code">0948</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_0940">
+			<field name="name">SoPo mit Rücklageanteil, Sonder-AfA</field>
+			<field name="code">0940</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_0943">
+			<field name="name">SoPo mit Rücklageanteil § 7g Abs.2 n.F.</field>
+			<field name="code">0943</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_8410">
+			<field name="name">Erlöse 19% USt</field>
+			<field name="code">8410</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_0701">
+			<field name="name">Verbindlichkeit. gg.verbundene UN(b.1 J)</field>
+			<field name="code">0701</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2515"/>
+		</record>
+		<record model="account.account.template" id="account_0947">
+			<field name="name">SoPo mit Rücklageanteil Sonder-AfA § 7g</field>
+			<field name="code">0947</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2330"/>
+		</record>
+		<record model="account.account.template" id="account_1716">
+			<field name="name">Erhaltene Anzahlungen 15% USt</field>
+			<field name="code">1716</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2485"/>
+		</record>
+		<record model="account.account.template" id="account_3780">
+			<field name="name">Erhaltene Rabatte 7% Vorsteuer</field>
+			<field name="code">3780</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_1761">
+			<field name="name">Umsatzsteuer nicht fällig 7%</field>
+			<field name="code">1761</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2390"/>
+		</record>
+		<record model="account.account.template" id="account_1800">
+			<field name="name">Privatentnahmen allgemein</field>
+			<field name="code">1800</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2060"/>
+		</record>
+		<record model="account.account.template" id="account_4390">
+			<field name="name">Sonstige Abgaben</field>
+			<field name="code">4390</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_0310">
+			<field name="name">Andere Anlagen</field>
+			<field name="code">0310</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1220"/>
+		</record>
+		<record model="account.account.template" id="account_8990">
+			<field name="name">Andere aktivierte Eigenleistungen</field>
+			<field name="code">8990</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1045"/>
+		</record>
+		<record model="account.account.template" id="account_3420">
+			<field name="name">EG-Erwerb 7% Vorsteuer und 7% USt</field>
+			<field name="code">3420</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_2170">
+			<field name="name">Nicht abziehbare Vorsteuer</field>
+			<field name="code">2170</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_3425">
+			<field name="name">EG-Erwerb 19% Vorsteuer und 19% USt</field>
+			<field name="code">3425</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1060"/>
+		</record>
+		<record model="account.account.template" id="account_4397">
+			<field name="name">Nicht abzf.Verspät.zuschlag/Zwangsgeld</field>
+			<field name="code">4397</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1150"/>
+		</record>
+		<record model="account.account.template" id="account_4996">
+			<field name="name">Herstellungskosten</field>
+			<field name="code">4996</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_4997">
+			<field name="name">Verwaltungskosten</field>
+			<field name="code">4997</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_2000">
+			<field name="name">Außerordentliche Aufwendungen</field>
+			<field name="code">2000</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_2001">
+			<field name="name">Ao. Aufwendungen finanzwirksam</field>
+			<field name="code">2001</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_4992">
+			<field name="name">Kalkulatorische Zinsen</field>
+			<field name="code">4992</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1260"/>
+		</record>
+		<record model="account.account.template" id="account_0705">
+			<field name="name">Verbindlichkeit. gg.verbundene UN(1-5 J)</field>
+			<field name="code">0705</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_liability"/>
+			<field name="parent_id" ref="view_balance_2510"/>
+		</record>
+		<record model="account.account.template" id="account_1360">
+			<field name="name">Geldtransit</field>
+			<field name="code">1360</field>
+			<field name="reconcile" eval="True"/>
+			<field name="type">liquidity</field>
+			<field name="user_type" ref="account.account_type_asset"/>
+			<field name="parent_id" ref="view_balance_1580"/>
+		</record>
+		<record model="account.account.template" id="account_2005">
+			<field name="name">Ao. Aufwendungen nicht finanzwirksam</field>
+			<field name="code">2005</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1312"/>
+		</record>
+		<record model="account.account.template" id="account_8340">
+			<field name="name">Erlöse 16% USt</field>
+			<field name="code">8340</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_income"/>
+			<field name="parent_id" ref="view_income_1020"/>
+		</record>
+		<record model="account.account.template" id="account_4855">
+			<field name="name">Sofortabschreibung GWG</field>
+			<field name="code">4855</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4854">
+			<field name="name">Kürzung AHK für Kfz § 7g Abs. 2 n.F.</field>
+			<field name="code">4854</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4853">
+			<field name="name">Kürzung AHK § 7g Abs. 2 EStG n.F.</field>
+			<field name="code">4853</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4580">
+			<field name="name">Sonstige Kfz-Kosten</field>
+			<field name="code">4580</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1180"/>
+		</record>
+		<record model="account.account.template" id="account_4851">
+			<field name="name">Sonder-AfA § 7g/1, 2 a.F., § 7g/5 n.F.</field>
+			<field name="code">4851</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+		<record model="account.account.template" id="account_4850">
+			<field name="name">Abschreib.Sachanlagen/stl. So-Vorschr.</field>
+			<field name="code">4850</field>
+			<field name="reconcile" eval="False"/>
+			<field name="type">other</field>
+			<field name="user_type" ref="account.account_type_expense"/>
+			<field name="parent_id" ref="view_income_1240"/>
+		</record>
+    
+    <record id="account_K9VKS1" model="account.account.template">
+      <field name="code">K9VKS1</field>
+      <field name="name">Vortragskonten</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9000" model="account.account.template">
+      <field name="code">9000</field>
+      <field name="name">Saldenvorträge- Sachkonten</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9001" model="account.account.template">
+      <field name="code">9001</field>
+      <field name="name">Saldenvorträge</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9008" model="account.account.template">
+      <field name="code">9008</field>
+      <field name="name">Saldenvorträge Debitoren</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9009" model="account.account.template">
+      <field name="code">9009</field>
+      <field name="name">Saldenvorträge Kreditoren</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9060" model="account.account.template">
+      <field name="code">9060</field>
+      <field name="name">Offene Posten aus 1990</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9069" model="account.account.template">
+      <field name="code">9069</field>
+      <field name="name">Offene Posten aus 1999</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9070" model="account.account.template">
+      <field name="code">9070</field>
+      <field name="name">Offene Posten aus 2000</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9071" model="account.account.template">
+      <field name="code">9071</field>
+      <field name="name">Offene Posten aus 2001</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9072" model="account.account.template">
+      <field name="code">9072</field>
+      <field name="name">Offene Posten aus 2002</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9073" model="account.account.template">
+      <field name="code">9073</field>
+      <field name="name">Offene Posten aus 2003</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9074" model="account.account.template">
+      <field name="code">9074</field>
+      <field name="name">Offene Posten aus 2004</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9075" model="account.account.template">
+      <field name="code">9075</field>
+      <field name="name">Offene Posten aus 2005</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9076" model="account.account.template">
+      <field name="code">9076</field>
+      <field name="name">Offene Posten aus 2006</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9077" model="account.account.template">
+      <field name="code">9077</field>
+      <field name="name">Offene Posten aus 2007</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+
+    <record id="account_9078" model="account.account.template">
+      <field name="code">9078</field>
+      <field name="name">Offene Posten aus 2008</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+
+    <record id="account_9079" model="account.account.template">
+      <field name="code">9079</field>
+      <field name="name">Offene Posten aus 2009</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9090" model="account.account.template">
+      <field name="code">9090</field>
+      <field name="name">Summenvortragskonto</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9091" model="account.account.template">
+      <field name="code">9091</field>
+      <field name="name">Offene Posten aus 1991</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9092" model="account.account.template">
+      <field name="code">9092</field>
+      <field name="name">Offene Posten aus 1992</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9093" model="account.account.template">
+      <field name="code">9093</field>
+      <field name="name">Offene Posten aus 1993</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9094" model="account.account.template">
+      <field name="code">9094</field>
+      <field name="name">Offene Posten aus 1994</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9095" model="account.account.template">
+      <field name="code">9095</field>
+      <field name="name">Offene Posten aus 1995</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9096" model="account.account.template">
+      <field name="code">9096</field>
+      <field name="name">Offene Posten aus 1996</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9097" model="account.account.template">
+      <field name="code">9097</field>
+      <field name="name">Offene Posten aus 1997</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9098" model="account.account.template">
+      <field name="code">9098</field>
+      <field name="name">Offene Posten aus 1998</field>
+      <field name="parent_id" ref="account_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS2" model="account.account.template">
+      <field name="code">K9VKS2</field>
+      <field name="name">Statistische Konten für Betriebswirtschaftliche Auswertungen (BWA)</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9101" model="account.account.template">
+      <field name="code">9101</field>
+      <field name="name">Verkaufstage</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9102" model="account.account.template">
+      <field name="code">9102</field>
+      <field name="name">Anzahl der Barkunden</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9103" model="account.account.template">
+      <field name="code">9103</field>
+      <field name="name">Beschäftigte Personen</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9104" model="account.account.template">
+      <field name="code">9104</field>
+      <field name="name">Unbezahlte Personen</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9105" model="account.account.template">
+      <field name="code">9105</field>
+      <field name="name">Verkaufskräfte</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9106" model="account.account.template">
+      <field name="code">9106</field>
+      <field name="name">Geschäftsraum m2</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9107" model="account.account.template">
+      <field name="code">9107</field>
+      <field name="name">Verkaufsraum m2</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9116" model="account.account.template">
+      <field name="code">9116</field>
+      <field name="name">Anzahl Rechnungen</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9117" model="account.account.template">
+      <field name="code">9117</field>
+      <field name="name">Anzahl Kreditkunden monatlich</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9118" model="account.account.template">
+      <field name="code">9118</field>
+      <field name="name">Anzahl Kreditkunden aufgelaufen</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9120" model="account.account.template">
+      <field name="code">9120</field>
+      <field name="name">Erweiterungsinvestitionen</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9135" model="account.account.template">
+      <field name="code">9135</field>
+      <field name="name">Auftragseingang im Geschäftsjahr</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9140" model="account.account.template">
+      <field name="code">9140</field>
+      <field name="name">Auftragsbestand</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9190" model="account.account.template">
+      <field name="code">9190</field>
+      <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9199" model="account.account.template">
+      <field name="code">9199</field>
+      <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
+      <field name="parent_id" ref="account_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS3" model="account.account.template">
+      <field name="code">K9VKS3</field>
+      <field name="name">Statistische Konten für den Kennziffernteil der Bilanz</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9200" model="account.account.template">
+      <field name="code">9200</field>
+      <field name="name">Beschäftigte Personen</field>
+      <field name="parent_id" ref="account_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9209" model="account.account.template">
+      <field name="code">9209</field>
+      <field name="name">Gegenkonto zu 9200</field>
+      <field name="parent_id" ref="account_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9210" model="account.account.template">
+      <field name="code">9210</field>
+      <field name="name">Produktive Löhne</field>
+      <field name="parent_id" ref="account_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9219" model="account.account.template">
+      <field name="code">9219</field>
+      <field name="name">Gegenkonto zu 9210</field>
+      <field name="parent_id" ref="account_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS4" model="account.account.template">
+      <field name="code">K9VKS4</field>
+      <field name="name">Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer Währung</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_K9VKS41" model="account.account.template">
+      <field name="code">K9VKS41</field>
+      <field name="name">Gezeichnetes Kapital in DM</field>
+      <field name="parent_id" ref="account_K9VKS4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9220" model="account.account.template">
+      <field name="code">9220</field>
+      <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
+      <field name="parent_id" ref="account_K9VKS41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS42" model="account.account.template">
+      <field name="code">K9VKS42</field>
+      <field name="name">Gezeichnetes Kapital in Euro</field>
+      <field name="parent_id" ref="account_K9VKS4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9221" model="account.account.template">
+      <field name="code">9221</field>
+      <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
+      <field name="parent_id" ref="account_K9VKS42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9229" model="account.account.template">
+      <field name="code">9229</field>
+      <field name="name">Gegenkonto zu 9220-9221</field>
+      <field name="parent_id" ref="account_K9VKS42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS5" model="account.account.template">
+      <field name="code">K9VKS5</field>
+      <field name="name">Passive Rechnungsabgrenzung</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9230" model="account.account.template">
+      <field name="code">9230</field>
+      <field name="name">Baukostenzuschüsse</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9232" model="account.account.template">
+      <field name="code">9232</field>
+      <field name="name">Investitionszulagen </field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9234" model="account.account.template">
+      <field name="code">9234</field>
+      <field name="name">Investitionszuschüsse </field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9239" model="account.account.template">
+      <field name="code">9239</field>
+      <field name="name">Gegenkonto zu Konten 9230- 9238</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9240" model="account.account.template">
+      <field name="code">9240</field>
+      <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9241" model="account.account.template">
+      <field name="code">9241</field>
+      <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9242" model="account.account.template">
+      <field name="code">9242</field>
+      <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9243" model="account.account.template">
+      <field name="code">9243</field>
+      <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9244" model="account.account.template">
+      <field name="code">9244</field>
+      <field name="name">Gegenkonto zu Konto 9240-43</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9245" model="account.account.template">
+      <field name="code">9245</field>
+      <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9246" model="account.account.template">
+      <field name="code">9246</field>
+      <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9247" model="account.account.template">
+      <field name="code">9247</field>
+      <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9249" model="account.account.template">
+      <field name="code">9249</field>
+      <field name="name">Gegenkonto zu Konto 9245-47</field>
+      <field name="parent_id" ref="account_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS6" model="account.account.template">
+      <field name="code">K9VKS6</field>
+      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9250" model="account.account.template">
+      <field name="code">9250</field>
+      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
+      <field name="parent_id" ref="account_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9255" model="account.account.template">
+      <field name="code">9255</field>
+      <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="account_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9259" model="account.account.template">
+      <field name="code">9259</field>
+      <field name="name">Gegenkonto zu 9250 und 9255</field>
+      <field name="parent_id" ref="account_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS7" model="account.account.template">
+      <field name="code">K9VKS7</field>
+      <field name="name">Aufgliederung der Rückstellungen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9260" model="account.account.template">
+      <field name="code">9260</field>
+      <field name="name">Kurzfristige Rückstellungen</field>
+      <field name="parent_id" ref="account_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9262" model="account.account.template">
+      <field name="code">9262</field>
+      <field name="name">Mittelfristige Rückstellungen</field>
+      <field name="parent_id" ref="account_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9264" model="account.account.template">
+      <field name="code">9264</field>
+      <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
+      <field name="parent_id" ref="account_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9269" model="account.account.template">
+      <field name="code">9269</field>
+      <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
+      <field name="parent_id" ref="account_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS8" model="account.account.template">
+      <field name="code">K9VKS8</field>
+      <field name="name">Statistische Konten für in der Bilanz auszuweisende Haftungsverhältnisse</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9270" model="account.account.template">
+      <field name="code">9270</field>
+      <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9271" model="account.account.template">
+      <field name="code">9271</field>
+      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9272" model="account.account.template">
+      <field name="code">9272</field>
+      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9273" model="account.account.template">
+      <field name="code">9273</field>
+      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9274" model="account.account.template">
+      <field name="code">9274</field>
+      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9275" model="account.account.template">
+      <field name="code">9275</field>
+      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9276" model="account.account.template">
+      <field name="code">9276</field>
+      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9277" model="account.account.template">
+      <field name="code">9277</field>
+      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9278" model="account.account.template">
+      <field name="code">9278</field>
+      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9279" model="account.account.template">
+      <field name="code">9279</field>
+      <field name="name">Verpflichtungen aus Treuhandvermögen</field>
+      <field name="parent_id" ref="account_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKS9" model="account.account.template">
+      <field name="code">K9VKS9</field>
+      <field name="name">Statistische Konten für die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9280" model="account.account.template">
+      <field name="code">9280</field>
+      <field name="name">Gegenkonto zu 9281-9284</field>
+      <field name="parent_id" ref="account_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9281" model="account.account.template">
+      <field name="code">9281</field>
+      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
+      <field name="parent_id" ref="account_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9282" model="account.account.template">
+      <field name="code">9282</field>
+      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9283" model="account.account.template">
+      <field name="code">9283</field>
+      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
+      <field name="parent_id" ref="account_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9284" model="account.account.template">
+      <field name="code">9284</field>
+      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="account_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSa" model="account.account.template">
+      <field name="code">K9VKSa</field>
+      <field name="name">Statistische Konten für 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9287" model="account.account.template">
+      <field name="code">9287</field>
+      <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9288" model="account.account.template">
+      <field name="code">9288</field>
+      <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9289" model="account.account.template">
+      <field name="code">9289</field>
+      <field name="name">Gegenkonto zu 9287 und 9288</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9290" model="account.account.template">
+      <field name="code">9290</field>
+      <field name="name">Statistisches Konto steuerfreie Auslagen</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9291" model="account.account.template">
+      <field name="code">9291</field>
+      <field name="name">Gegenkonto zu 9290</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9292" model="account.account.template">
+      <field name="code">9292</field>
+      <field name="name">Statistisches Konto Fremdgeld</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9293" model="account.account.template">
+      <field name="code">9293</field>
+      <field name="name">Gegenkonto zu 9292</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSa1" model="account.account.template">
+      <field name="code">K9VKSa1</field>
+      <field name="name">Einlagen stiller Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9295" model="account.account.template">
+      <field name="code">9295</field>
+      <field name="name">Einlagen stiller Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKSa1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSa2" model="account.account.template">
+      <field name="code">K9VKSa2</field>
+      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
+      <field name="parent_id" ref="account_K9VKSa"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9297" model="account.account.template">
+      <field name="code">9297</field>
+      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
+      <field name="parent_id" ref="account_K9VKSa2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSb" model="account.account.template">
+      <field name="code">K9VKSb</field>
+      <field name="name">Privat Teilhafter (für Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9400" model="account.account.template">
+      <field name="code">9400</field>
+      <field name="name">Privatentnahmen allgemein</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9410" model="account.account.template">
+      <field name="code">9410</field>
+      <field name="name">Privatsteuern</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9420" model="account.account.template">
+      <field name="code">9420</field>
+      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9430" model="account.account.template">
+      <field name="code">9430</field>
+      <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9440" model="account.account.template">
+      <field name="code">9440</field>
+      <field name="name">Zuwendungen- Spenden</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9450" model="account.account.template">
+      <field name="code">9450</field>
+      <field name="name">Außergewöhnliche Belastungen</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9460" model="account.account.template">
+      <field name="code">9460</field>
+      <field name="name">Grundstücksaufwand</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9470" model="account.account.template">
+      <field name="code">9470</field>
+      <field name="name">Grundstücksertrag</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9480" model="account.account.template">
+      <field name="code">9480</field>
+      <field name="name">Unentgeltliche Wertabgaben</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9490" model="account.account.template">
+      <field name="code">9490</field>
+      <field name="name">Privateinlagen</field>
+      <field name="parent_id" ref="account_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSc" model="account.account.template">
+      <field name="code">K9VKSc</field>
+      <field name="name">Statistische Konten für die Kapitalkontenentwicklung</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9500" model="account.account.template">
+      <field name="code">9500</field>
+      <field name="name">Anteil für Konto Vollhafter 2000</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9501" model="account.account.template">
+      <field name="code">9501</field>
+      <field name="name">Anteil für Konto Vollhafter 2001</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9502" model="account.account.template">
+      <field name="code">9502</field>
+      <field name="name">Anteil für Konto Vollhafter 2002</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9503" model="account.account.template">
+      <field name="code">9503</field>
+      <field name="name">Anteil für Konto Vollhafter 2003</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9504" model="account.account.template">
+      <field name="code">9504</field>
+      <field name="name">Anteil für Konto Vollhafter 2004</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9505" model="account.account.template">
+      <field name="code">9505</field>
+      <field name="name">Anteil für Konto Vollhafter 2005</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9506" model="account.account.template">
+      <field name="code">9506</field>
+      <field name="name">Anteil für Konto Vollhafter 2006</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9507" model="account.account.template">
+      <field name="code">9507</field>
+      <field name="name">Anteil für Konto Vollhafter 2007</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9508" model="account.account.template">
+      <field name="code">9508</field>
+      <field name="name">Anteil für Konto Vollhafter 2008</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9509" model="account.account.template">
+      <field name="code">9509</field>
+      <field name="name">Anteil für Konto Vollhafter 2009</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9510" model="account.account.template">
+      <field name="code">9510</field>
+      <field name="name">Anteil für Konto Vollhafter 2010</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9511" model="account.account.template">
+      <field name="code">9511</field>
+      <field name="name">Anteil für Konto Vollhafter 2011</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9512" model="account.account.template">
+      <field name="code">9512</field>
+      <field name="name">Anteil für Konto Vollhafter 2012</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9513" model="account.account.template">
+      <field name="code">9513</field>
+      <field name="name">Anteil für Konto Vollhafter 2013</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9514" model="account.account.template">
+      <field name="code">9514</field>
+      <field name="name">Anteil für Konto Vollhafter 2014</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9515" model="account.account.template">
+      <field name="code">9515</field>
+      <field name="name">Anteil für Konto Vollhafter 2015</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9516" model="account.account.template">
+      <field name="code">9516</field>
+      <field name="name">Anteil für Konto Vollhafter 2016</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9517" model="account.account.template">
+      <field name="code">9517</field>
+      <field name="name">Anteil für Konto Vollhafter 2017</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9518" model="account.account.template">
+      <field name="code">9518</field>
+      <field name="name">Anteil für Konto Vollhafter 2018</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9519" model="account.account.template">
+      <field name="code">9519</field>
+      <field name="name">Anteil für Konto Vollhafter 2019</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9520" model="account.account.template">
+      <field name="code">9520</field>
+      <field name="name">Anteil für Konto Vollhafter 2020</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9521" model="account.account.template">
+      <field name="code">9521</field>
+      <field name="name">Anteil für Konto Vollhafter 2021</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9522" model="account.account.template">
+      <field name="code">9522</field>
+      <field name="name">Anteil für Konto Vollhafter 2022</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9523" model="account.account.template">
+      <field name="code">9523</field>
+      <field name="name">Anteil für Konto Vollhafter 2023</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9524" model="account.account.template">
+      <field name="code">9524</field>
+      <field name="name">Anteil für Konto Vollhafter 2024</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9525" model="account.account.template">
+      <field name="code">9525</field>
+      <field name="name">Anteil für Konto Vollhafter 2025</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9526" model="account.account.template">
+      <field name="code">9526</field>
+      <field name="name">Anteil für Konto Vollhafter 2026</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9527" model="account.account.template">
+      <field name="code">9527</field>
+      <field name="name">Anteil für Konto Vollhafter 2027</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9528" model="account.account.template">
+      <field name="code">9528</field>
+      <field name="name">Anteil für Konto Vollhafter 2028</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9529" model="account.account.template">
+      <field name="code">9529</field>
+      <field name="name">Anteil für Konto Vollhafter 2029</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9530" model="account.account.template">
+      <field name="code">9530</field>
+      <field name="name">Anteil für Konto Vollhafter 9810</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9531" model="account.account.template">
+      <field name="code">9531</field>
+      <field name="name">Anteil für Konto Vollhafter 9811</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9532" model="account.account.template">
+      <field name="code">9532</field>
+      <field name="name">Anteil für Konto Vollhafter 9812</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9533" model="account.account.template">
+      <field name="code">9533</field>
+      <field name="name">Anteil für Konto Vollhafter 9813</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9534" model="account.account.template">
+      <field name="code">9534</field>
+      <field name="name">Anteil für Konto Vollhafter 9814</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9535" model="account.account.template">
+      <field name="code">9535</field>
+      <field name="name">Anteil für Konto Vollhafter 9815</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9536" model="account.account.template">
+      <field name="code">9536</field>
+      <field name="name">Anteil für Konto Vollhafter 9816</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9537" model="account.account.template">
+      <field name="code">9537</field>
+      <field name="name">Anteil für Konto Vollhafter 9817</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9538" model="account.account.template">
+      <field name="code">9538</field>
+      <field name="name">Anteil für Konto Vollhafter 9818</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9539" model="account.account.template">
+      <field name="code">9539</field>
+      <field name="name">Anteil für Konto Vollhafter 9819</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9540" model="account.account.template">
+      <field name="code">9540</field>
+      <field name="name">Anteil für Konto Vollhafter 0060</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9541" model="account.account.template">
+      <field name="code">9541</field>
+      <field name="name">Anteil für Konto Vollhafter 0061</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9542" model="account.account.template">
+      <field name="code">9542</field>
+      <field name="name">Anteil für Konto Vollhafter 0062</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9543" model="account.account.template">
+      <field name="code">9543</field>
+      <field name="name">Anteil für Konto Vollhafter 0063</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9544" model="account.account.template">
+      <field name="code">9544</field>
+      <field name="name">Anteil für Konto Vollhafter 0064</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9545" model="account.account.template">
+      <field name="code">9545</field>
+      <field name="name">Anteil für Konto Vollhafter 0065</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9546" model="account.account.template">
+      <field name="code">9546</field>
+      <field name="name">Anteil für Konto Vollhafter 0066</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9547" model="account.account.template">
+      <field name="code">9547</field>
+      <field name="name">Anteil für Konto Vollhafter 0067</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9548" model="account.account.template">
+      <field name="code">9548</field>
+      <field name="name">Anteil für Konto Vollhafter 0068</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9549" model="account.account.template">
+      <field name="code">9549</field>
+      <field name="name">Anteil für Konto Vollhafter 0069</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9550" model="account.account.template">
+      <field name="code">9550</field>
+      <field name="name">Anteil für Konto Teilhafter 2050</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9551" model="account.account.template">
+      <field name="code">9551</field>
+      <field name="name">Anteil für Konto Teilhafter 2051</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9552" model="account.account.template">
+      <field name="code">9552</field>
+      <field name="name">Anteil für Konto Teilhafter 2052</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9553" model="account.account.template">
+      <field name="code">9553</field>
+      <field name="name">Anteil für Konto Teilhafter 2053</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9554" model="account.account.template">
+      <field name="code">9554</field>
+      <field name="name">Anteil für Konto Teilhafter 2054</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9555" model="account.account.template">
+      <field name="code">9555</field>
+      <field name="name">Anteil für Konto Teilhafter 2055</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9556" model="account.account.template">
+      <field name="code">9556</field>
+      <field name="name">Anteil für Konto Teilhafter 2056</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9557" model="account.account.template">
+      <field name="code">9557</field>
+      <field name="name">Anteil für Konto Teilhafter 2057</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9558" model="account.account.template">
+      <field name="code">9558</field>
+      <field name="name">Anteil für Konto Teilhafter 2058</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9559" model="account.account.template">
+      <field name="code">9559</field>
+      <field name="name">Anteil für Konto Teilhafter 2059</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9560" model="account.account.template">
+      <field name="code">9560</field>
+      <field name="name">Anteil für Konto Teilhafter 2060</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9561" model="account.account.template">
+      <field name="code">9561</field>
+      <field name="name">Anteil für Konto Teilhafter 2061</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9562" model="account.account.template">
+      <field name="code">9562</field>
+      <field name="name">Anteil für Konto Teilhafter 2062</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9563" model="account.account.template">
+      <field name="code">9563</field>
+      <field name="name">Anteil für Konto Teilhafter 2063</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9564" model="account.account.template">
+      <field name="code">9564</field>
+      <field name="name">Anteil für Konto Teilhafter 2064</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9565" model="account.account.template">
+      <field name="code">9565</field>
+      <field name="name">Anteil für Konto Teilhafter 2065</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9566" model="account.account.template">
+      <field name="code">9566</field>
+      <field name="name">Anteil für Konto Teilhafter 2066</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9567" model="account.account.template">
+      <field name="code">9567</field>
+      <field name="name">Anteil für Konto Teilhafter 2067</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9568" model="account.account.template">
+      <field name="code">9568</field>
+      <field name="name">Anteil für Konto Teilhafter 2068</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9569" model="account.account.template">
+      <field name="code">9569</field>
+      <field name="name">Anteil für Konto Teilhafter 2069</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9570" model="account.account.template">
+      <field name="code">9570</field>
+      <field name="name">Anteil für Konto Teilhafter 2070 </field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9571" model="account.account.template">
+      <field name="code">9571</field>
+      <field name="name">Anteil für Konto Teilhafter 2071</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9572" model="account.account.template">
+      <field name="code">9572</field>
+      <field name="name">Anteil für Konto Teilhafter 2072</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9573" model="account.account.template">
+      <field name="code">9573</field>
+      <field name="name">Anteil für Konto Teilhafter 2073</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9574" model="account.account.template">
+      <field name="code">9574</field>
+      <field name="name">Anteil für Konto Teilhafter 2074</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9575" model="account.account.template">
+      <field name="code">9575</field>
+      <field name="name">Anteil für Konto Teilhafter 2075</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9576" model="account.account.template">
+      <field name="code">9576</field>
+      <field name="name">Anteil für Konto Teilhafter 2076</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9577" model="account.account.template">
+      <field name="code">9577</field>
+      <field name="name">Anteil für Konto Teilhafter 2077</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9578" model="account.account.template">
+      <field name="code">9578</field>
+      <field name="name">Anteil für Konto Teilhafter 2078</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9579" model="account.account.template">
+      <field name="code">9579</field>
+      <field name="name">Anteil für Konto Teilhafter 2079</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9580" model="account.account.template">
+      <field name="code">9580</field>
+      <field name="name">Anteil für Konto Vollhafter 9820 </field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9581" model="account.account.template">
+      <field name="code">9581</field>
+      <field name="name">Anteil für Konto Vollhafter 9821</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9582" model="account.account.template">
+      <field name="code">9582</field>
+      <field name="name">Anteil für Konto Vollhafter 9822</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9583" model="account.account.template">
+      <field name="code">9583</field>
+      <field name="name">Anteil für Konto Vollhafter 9823</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9584" model="account.account.template">
+      <field name="code">9584</field>
+      <field name="name">Anteil für Konto Vollhafter 9824</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9585" model="account.account.template">
+      <field name="code">9585</field>
+      <field name="name">Anteil für Konto Vollhafter 9825</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9586" model="account.account.template">
+      <field name="code">9586</field>
+      <field name="name">Anteil für Konto Vollhafter 9826</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9587" model="account.account.template">
+      <field name="code">9587</field>
+      <field name="name">Anteil für Konto Vollhafter 9827</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9588" model="account.account.template">
+      <field name="code">9588</field>
+      <field name="name">Anteil für Konto Vollhafter 9828</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9589" model="account.account.template">
+      <field name="code">9589</field>
+      <field name="name">Anteil für Konto Vollhafter 9829</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9590" model="account.account.template">
+      <field name="code">9590</field>
+      <field name="name">Anteil für Konto Teilhafter 0080 </field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9591" model="account.account.template">
+      <field name="code">9591</field>
+      <field name="name">Anteil für Konto Teilhafter 0081</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9592" model="account.account.template">
+      <field name="code">9592</field>
+      <field name="name">Anteil für Konto Teilhafter 0082</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9593" model="account.account.template">
+      <field name="code">9593</field>
+      <field name="name">Anteil für Konto Teilhafter 0083</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9594" model="account.account.template">
+      <field name="code">9594</field>
+      <field name="name">Anteil für Konto Teilhafter 0084</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9595" model="account.account.template">
+      <field name="code">9595</field>
+      <field name="name">Anteil für Konto Teilhafter 0085</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9596" model="account.account.template">
+      <field name="code">9596</field>
+      <field name="name">Anteil für Konto Teilhafter 0086</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9597" model="account.account.template">
+      <field name="code">9597</field>
+      <field name="name">Anteil für Konto Teilhafter 0087</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9598" model="account.account.template">
+      <field name="code">9598</field>
+      <field name="name">Anteil für Konto Teilhafter 0088</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9599" model="account.account.template">
+      <field name="code">9599</field>
+      <field name="name">Anteil für Konto Teilhafter 0089</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9600" model="account.account.template">
+      <field name="code">9600</field>
+      <field name="name">Name des Gesellschafters Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9610" model="account.account.template">
+      <field name="code">9610</field>
+      <field name="name">Tätigkeitsvergütung Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9620" model="account.account.template">
+      <field name="code">9620</field>
+      <field name="name">Tantieme Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9630" model="account.account.template">
+      <field name="code">9630</field>
+      <field name="name">Darlehensverzinsung Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9640" model="account.account.template">
+      <field name="code">9640</field>
+      <field name="name">Gebrauchsüberlassung Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9650" model="account.account.template">
+      <field name="code">9650</field>
+      <field name="name">Sonstige Vergütungen Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9690" model="account.account.template">
+      <field name="code">9690</field>
+      <field name="name">Restanteil Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9700" model="account.account.template">
+      <field name="code">9700</field>
+      <field name="name">Name des Gesellschafters Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9710" model="account.account.template">
+      <field name="code">9710</field>
+      <field name="name">Tätigkeitsvergütung Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9720" model="account.account.template">
+      <field name="code">9720</field>
+      <field name="name">Tantieme Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9730" model="account.account.template">
+      <field name="code">9730</field>
+      <field name="name">Darlehensverzinsung Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9740" model="account.account.template">
+      <field name="code">9740</field>
+      <field name="name">Gebrauchsüberlassung Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9750" model="account.account.template">
+      <field name="code">9750</field>
+      <field name="name">Sonstige Vergütungen Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9780" model="account.account.template">
+      <field name="code">9780</field>
+      <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9790" model="account.account.template">
+      <field name="code">9790</field>
+      <field name="name">Restanteil Teillhafter</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9800" model="account.account.template">
+      <field name="code">9800</field>
+      <field name="name">Lösch- und Korrekturschlüssel</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9801" model="account.account.template">
+      <field name="code">9801</field>
+      <field name="name">Lösch- und Korrekturschlüssel</field>
+      <field name="parent_id" ref="account_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSd" model="account.account.template">
+      <field name="code">K9VKSd</field>
+      <field name="name">Kapital Personenhandelsgesellschaft Vollhafter</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9810" model="account.account.template">
+      <field name="code">9810</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="account_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9820" model="account.account.template">
+      <field name="code">9820</field>
+      <field name="name">Verlust-/ Vortragskonto</field>
+      <field name="parent_id" ref="account_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9830" model="account.account.template">
+      <field name="code">9830</field>
+      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+      <field name="parent_id" ref="account_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSe" model="account.account.template">
+      <field name="code">K9VKSe</field>
+      <field name="name">Kapital Personenhandelsgesellschaft Teilhafter</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9840" model="account.account.template">
+      <field name="code">9840</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="account_K9VKSe"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9850" model="account.account.template">
+      <field name="code">9850</field>
+      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+      <field name="parent_id" ref="account_K9VKSe"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSf" model="account.account.template">
+      <field name="code">K9VKSf</field>
+      <field name="name">Einzahlungsverpflichtungen im Bereich der Forderungen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9860" model="account.account.template">
+      <field name="code">9860</field>
+      <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKSf"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9870" model="account.account.template">
+      <field name="code">9870</field>
+      <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
+      <field name="parent_id" ref="account_K9VKSf"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSg" model="account.account.template">
+      <field name="code">K9VKSg</field>
+      <field name="name">Ausgleichsposten für aktivierte eigene Anteile und Bilanzierungshilfen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9880" model="account.account.template">
+      <field name="code">9880</field>
+      <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
+      <field name="parent_id" ref="account_K9VKSg"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9882" model="account.account.template">
+      <field name="code">9882</field>
+      <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
+      <field name="parent_id" ref="account_K9VKSg"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSh" model="account.account.template">
+      <field name="code">K9VKSh</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9883" model="account.account.template">
+      <field name="code">9883</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKSh"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9884" model="account.account.template">
+      <field name="code">9884</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+      <field name="parent_id" ref="account_K9VKSh"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSi" model="account.account.template">
+      <field name="code">K9VKSi</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9885" model="account.account.template">
+      <field name="code">9885</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKSi"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9886" model="account.account.template">
+      <field name="code">9886</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+      <field name="parent_id" ref="account_K9VKSi"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSj" model="account.account.template">
+      <field name="code">K9VKSj</field>
+      <field name="name">Steueraufwand der Gesellschafter</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9887" model="account.account.template">
+      <field name="code">9887</field>
+      <field name="name">Steueraufwand der Gesellschafter </field>
+      <field name="parent_id" ref="account_K9VKSj"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9889" model="account.account.template">
+      <field name="code">9889</field>
+      <field name="name">Gegenkonto zu 9887</field>
+      <field name="parent_id" ref="account_K9VKSj"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSk" model="account.account.template">
+      <field name="code">K9VKSk</field>
+      <field name="name">Statistische Konten für Gewinnzuschlag</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9890" model="account.account.template">
+      <field name="code">9890</field>
+      <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
+      <field name="parent_id" ref="account_K9VKSk"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9891" model="account.account.template">
+      <field name="code">9891</field>
+      <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
+      <field name="parent_id" ref="account_K9VKSk"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSl" model="account.account.template">
+      <field name="code">K9VKSl</field>
+      <field name="name">Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (EüR)</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9893" model="account.account.template">
+      <field name="code">9893</field>
+      <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9894" model="account.account.template">
+      <field name="code">9894</field>
+      <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9895" model="account.account.template">
+      <field name="code">9895</field>
+      <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9896" model="account.account.template">
+      <field name="code">9896</field>
+      <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9897" model="account.account.template">
+      <field name="code">9897</field>
+      <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9899" model="account.account.template">
+      <field name="code">9899</field>
+      <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9900" model="account.account.template">
+      <field name="code">9900</field>
+      <field name="name">SO Commitment</field>
+      <field name="parent_id" ref="account_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSm" model="account.account.template">
+      <field name="code">K9VKSm</field>
+      <field name="name">Statistische Konten zu § 4 (4a) EStG</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9910" model="account.account.template">
+      <field name="code">9910</field>
+      <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
+      <field name="parent_id" ref="account_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9911" model="account.account.template">
+      <field name="code">9911</field>
+      <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
+      <field name="parent_id" ref="account_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9912" model="account.account.template">
+      <field name="code">9912</field>
+      <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
+      <field name="parent_id" ref="account_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9913" model="account.account.template">
+      <field name="code">9913</field>
+      <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
+      <field name="parent_id" ref="account_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSn" model="account.account.template">
+      <field name="code">K9VKSn</field>
+      <field name="name">Statistische konten für Kinderbetreuungskosten</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9918" model="account.account.template">
+      <field name="code">9918</field>
+      <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
+      <field name="parent_id" ref="account_K9VKSn"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9919" model="account.account.template">
+      <field name="code">9919</field>
+      <field name="name">Gegenkonto zu 9918 (Haben)</field>
+      <field name="parent_id" ref="account_K9VKSn"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_K9VKSo" model="account.account.template">
+      <field name="code">K9VKSo</field>
+      <field name="name">Statistische Konten für den GuV-Ausweis in "Gutschrift bzw. Belastung auf Verbindlichkeitskonten" bei den Zuordnungstabellen für PersHG nach KapCoRiLiG</field>
+      <field name="parent_id" ref="account_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="account_9980" model="account.account.template">
+      <field name="code">9980</field>
+      <field name="name">Anteil für Verbindlichkeitskonten</field>
+      <field name="parent_id" ref="account_K9VKSo"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="account_9981" model="account.account.template">
+      <field name="code">9981</field>
+      <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
+      <field name="parent_id" ref="account_K9VKSo"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+	</data>
+</openerp>
diff --git a/addons/l10n_de/account_chart_skr04.xml b/addons/l10n_de/account_chart_skr04.xml
new file mode 100755
index 00000000000..249b2b0e758
--- /dev/null
+++ b/addons/l10n_de/account_chart_skr04.xml
@@ -0,0 +1,15995 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+  <data noupdate="1">
+    <!-- account templates -->
+    
+    <record id="chart_skr04" model="account.account.template">
+      <field name="code">skr04</field>
+      <field name="name">Deutscher Kontenplan SKR04</field>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+
+    <record id="chart_skr04_B" model="account.account.template">
+      <field name="code">B</field>
+      <field name="name">Bilanz</field>
+      <field name="parent_id" ref="chart_skr04"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_BA" model="account.account.template">
+      <field name="code">BA</field>
+      <field name="name">Bilanz - Aktiva</field>
+      <field name="parent_id" ref="chart_skr04_B"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_BP" model="account.account.template">
+      <field name="code">BP</field>
+      <field name="name">Bilanz - Passiva</field>
+      <field name="parent_id" ref="chart_skr04_B"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+
+    <record id="chart_skr04_G" model="account.account.template">
+      <field name="code">G</field>
+      <field name="name">Gewinn u. Verlust</field>
+      <field name="parent_id" ref="chart_skr04"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_GVA" model="account.account.template">
+      <field name="code">GVA</field>
+      <field name="name">Gewinn u. Verlust - Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_G"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_GVE" model="account.account.template">
+      <field name="code">GVE</field>
+      <field name="name">Gewinn u. Verlust - Erträge</field>
+      <field name="parent_id" ref="chart_skr04_G"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA" model="account.account.template">
+      <field name="code">K0BA</field>
+      <field name="name">Anlagevermögen</field>
+      <field name="parent_id" ref="chart_skr04_BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA" model="account.account.template">
+      <field name="code">K1BA</field>
+      <field name="name">Umlaufvermögen</field>
+      <field name="parent_id" ref="chart_skr04_BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP" model="account.account.template">
+      <field name="code">K2BP</field>
+      <field name="name">Eigenkapital</field>
+      <field name="parent_id" ref="chart_skr04_BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP" model="account.account.template">
+      <field name="code">K3BP</field>
+      <field name="name">Fremdkapital</field>
+      <field name="parent_id" ref="chart_skr04_BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE" model="account.account.template">
+      <field name="code">K4GVE</field>
+      <field name="name">Betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE" model="account.account.template">
+      <field name="code">K7GVE</field>
+      <field name="name">Weitere Erträge</field>
+      <field name="parent_id" ref="chart_skr04_GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA" model="account.account.template">
+      <field name="code">K5GVA</field>
+      <field name="name">Betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA" model="account.account.template">
+      <field name="code">K6GVA</field>
+      <field name="name">Betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA" model="account.account.template">
+      <field name="code">K7GVA</field>
+      <field name="name">Weitere Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS" model="account.account.template">
+      <field name="code">VKS</field>
+      <field name="name">Vortrags- Kapital- und Statistische Konten</field>
+      <field name="parent_id" ref="chart_skr04_B"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA1" model="account.account.template">
+      <field name="code">K0BA1</field>
+      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K0BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA11" model="account.account.template">
+      <field name="code">K0BA11</field>
+      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K0BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1" model="account.account.template">
+      <field name="code">0001</field>
+      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)</field>
+      <field name="parent_id" ref="chart_skr04_K0BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_40" model="account.account.template">
+      <field name="code">0040</field>
+      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)</field>
+      <field name="parent_id" ref="chart_skr04_K0BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA12" model="account.account.template">
+      <field name="code">K0BA12</field>
+      <field name="name">Sonstige Aktiva oder sonstige Passiva</field>
+      <field name="parent_id" ref="chart_skr04_K0BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_50" model="account.account.template">
+      <field name="code">0050</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_51" model="account.account.template">
+      <field name="code">0051</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_52" model="account.account.template">
+      <field name="code">0052</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_53" model="account.account.template">
+      <field name="code">0053</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_54" model="account.account.template">
+      <field name="code">0054</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_55" model="account.account.template">
+      <field name="code">0055</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_56" model="account.account.template">
+      <field name="code">0056</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_57" model="account.account.template">
+      <field name="code">0057</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_58" model="account.account.template">
+      <field name="code">0058</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_59" model="account.account.template">
+      <field name="code">0059</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_60" model="account.account.template">
+      <field name="code">0060</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_61" model="account.account.template">
+      <field name="code">0061</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_62" model="account.account.template">
+      <field name="code">0062</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_63" model="account.account.template">
+      <field name="code">0063</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_64" model="account.account.template">
+      <field name="code">0064</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_65" model="account.account.template">
+      <field name="code">0065</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_66" model="account.account.template">
+      <field name="code">0066</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_67" model="account.account.template">
+      <field name="code">0067</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_68" model="account.account.template">
+      <field name="code">0068</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_69" model="account.account.template">
+      <field name="code">0069</field>
+      <field name="name">Ausstehende Einlagen auf das Komplementär-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_70" model="account.account.template">
+      <field name="code">0070</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_71" model="account.account.template">
+      <field name="code">0071</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_72" model="account.account.template">
+      <field name="code">0072</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_73" model="account.account.template">
+      <field name="code">0073</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_74" model="account.account.template">
+      <field name="code">0074</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_75" model="account.account.template">
+      <field name="code">0075</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_76" model="account.account.template">
+      <field name="code">0076</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_77" model="account.account.template">
+      <field name="code">0077</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_78" model="account.account.template">
+      <field name="code">0078</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_79" model="account.account.template">
+      <field name="code">0079</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_80" model="account.account.template">
+      <field name="code">0080</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_81" model="account.account.template">
+      <field name="code">0081</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_82" model="account.account.template">
+      <field name="code">0082</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_83" model="account.account.template">
+      <field name="code">0083</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_84" model="account.account.template">
+      <field name="code">0084</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_85" model="account.account.template">
+      <field name="code">0085</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_86" model="account.account.template">
+      <field name="code">0086</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_87" model="account.account.template">
+      <field name="code">0087</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_88" model="account.account.template">
+      <field name="code">0088</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_89" model="account.account.template">
+      <field name="code">0089</field>
+      <field name="name">Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA2" model="account.account.template">
+      <field name="code">K0BA2</field>
+      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K0BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA21" model="account.account.template">
+      <field name="code">K0BA21</field>
+      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K0BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_95" model="account.account.template">
+      <field name="code">0095</field>
+      <field name="name">Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K0BA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA22" model="account.account.template">
+      <field name="code">K0BA22</field>
+      <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
+      <field name="parent_id" ref="chart_skr04_K0BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_96" model="account.account.template">
+      <field name="code">0096</field>
+      <field name="name">Aufwendungen für die Währungsumstellung auf den Euro</field>
+      <field name="parent_id" ref="chart_skr04_K0BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA3" model="account.account.template">
+      <field name="code">K0BA3</field>
+      <field name="name">Anlagevermögen Immaterielle Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K0BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA31" model="account.account.template">
+      <field name="code">K0BA31</field>
+      <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
+      <field name="parent_id" ref="chart_skr04_K0BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_100" model="account.account.template">
+      <field name="code">0100</field>
+      <field name="name">Konzessionen- gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</field>
+      <field name="parent_id" ref="chart_skr04_K0BA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_110" model="account.account.template">
+      <field name="code">0110</field>
+      <field name="name">Konzessionen </field>
+      <field name="parent_id" ref="chart_skr04_100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_120" model="account.account.template">
+      <field name="code">0120</field>
+      <field name="name">Gewerbliche Schutzrechte</field>
+      <field name="parent_id" ref="chart_skr04_100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_135" model="account.account.template">
+      <field name="code">0135</field>
+      <field name="name">EDV-Software</field>
+      <field name="parent_id" ref="chart_skr04_100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_140" model="account.account.template">
+      <field name="code">0140</field>
+      <field name="name">Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten </field>
+      <field name="parent_id" ref="chart_skr04_100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA32" model="account.account.template">
+      <field name="code">K0BA32</field>
+      <field name="name">Geschäfts- oder Firmenwert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_150" model="account.account.template">
+      <field name="code">0150</field>
+      <field name="name">Geschäfts- oder Firmenwert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA33" model="account.account.template">
+      <field name="code">K0BA33</field>
+      <field name="name">Verschmelzungsmehrwert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_160" model="account.account.template">
+      <field name="code">0160</field>
+      <field name="name">Verschmelzungsmehrwert</field>
+      <field name="parent_id" ref="chart_skr04_K0BA33"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA34" model="account.account.template">
+      <field name="code">K0BA34</field>
+      <field name="name">Geleistete Anzahlungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_170" model="account.account.template">
+      <field name="code">0170</field>
+      <field name="name">Geleistete Anzahlungen auf immaterielle Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K0BA34"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K0BA34"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA4" model="account.account.template">
+      <field name="code">K0BA4</field>
+      <field name="name">Sachanlagen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA41" model="account.account.template">
+      <field name="code">K0BA41</field>
+      <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
+      <field name="parent_id" ref="chart_skr04_K0BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_200" model="account.account.template">
+      <field name="code">0200</field>
+      <field name="name">Grundstücke- grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</field>
+      <field name="parent_id" ref="chart_skr04_K0BA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_210" model="account.account.template">
+      <field name="code">0210</field>
+      <field name="name">Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_215" model="account.account.template">
+      <field name="code">0215</field>
+      <field name="name">Unbebaute Grundstücke</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_220" model="account.account.template">
+      <field name="code">0220</field>
+      <field name="name">Grundstücksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_225" model="account.account.template">
+      <field name="code">0225</field>
+      <field name="name">Grundstücke mit Substanzverzehr</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_229" model="account.account.template">
+      <field name="code">0229</field>
+      <field name="name">Grundstücksanteil des häuslichen Arbeitszimmers</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_230" model="account.account.template">
+      <field name="code">0230</field>
+      <field name="name">Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_240" model="account.account.template">
+      <field name="code">0240</field>
+      <field name="name">Geschäftsbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_250" model="account.account.template">
+      <field name="code">0250</field>
+      <field name="name">Fabrikbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_260" model="account.account.template">
+      <field name="code">0260</field>
+      <field name="name">Andere Bauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_270" model="account.account.template">
+      <field name="code">0270</field>
+      <field name="name">Garagen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_280" model="account.account.template">
+      <field name="code">0280</field>
+      <field name="name">Außenanlagen für Geschäfts- Fabrik- und andere Bauten </field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_285" model="account.account.template">
+      <field name="code">0285</field>
+      <field name="name">Hof- und Wegebefestigungen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_300" model="account.account.template">
+      <field name="code">0300</field>
+      <field name="name">Wohnbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_305" model="account.account.template">
+      <field name="code">0305</field>
+      <field name="name">Garagen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_310" model="account.account.template">
+      <field name="code">0310</field>
+      <field name="name">Außenanlagen </field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_315" model="account.account.template">
+      <field name="code">0315</field>
+      <field name="name">Hof- und Wegebefestigungen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_320" model="account.account.template">
+      <field name="code">0320</field>
+      <field name="name">Einrichtungen für Wohnbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_329" model="account.account.template">
+      <field name="code">0329</field>
+      <field name="name">Gebäudeteile des häuslischen Arbeitszimmers</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_340" model="account.account.template">
+      <field name="code">0340</field>
+      <field name="name">Geschäftsbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_350" model="account.account.template">
+      <field name="code">0350</field>
+      <field name="name">Fabrikbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_360" model="account.account.template">
+      <field name="code">0360</field>
+      <field name="name">Wohnbauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_370" model="account.account.template">
+      <field name="code">0370</field>
+      <field name="name">Andere Bauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_380" model="account.account.template">
+      <field name="code">0380</field>
+      <field name="name">Garagen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_390" model="account.account.template">
+      <field name="code">0390</field>
+      <field name="name">Außenanlagen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_395" model="account.account.template">
+      <field name="code">0395</field>
+      <field name="name">Hof- und Wegebefestigungen</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_398" model="account.account.template">
+      <field name="code">0398</field>
+      <field name="name">Einrichtungen für Geschäfts-Fabrik und andere Bauten</field>
+      <field name="parent_id" ref="chart_skr04_200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA42" model="account.account.template">
+      <field name="code">K0BA42</field>
+      <field name="name">Technische Anlagen und Maschinen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K0BA42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_420" model="account.account.template">
+      <field name="code">0420</field>
+      <field name="name">Technische Anlagen </field>
+      <field name="parent_id" ref="chart_skr04_400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_440" model="account.account.template">
+      <field name="code">0440</field>
+      <field name="name">Maschinen</field>
+      <field name="parent_id" ref="chart_skr04_400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_460" model="account.account.template">
+      <field name="code">0460</field>
+      <field name="name">Maschinen gebundene Werkzeuge</field>
+      <field name="parent_id" ref="chart_skr04_400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_470" model="account.account.template">
+      <field name="code">0470</field>
+      <field name="name">Betriebsvorrichtungen</field>
+      <field name="parent_id" ref="chart_skr04_400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA43" model="account.account.template">
+      <field name="code">K0BA43</field>
+      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
+      <field name="parent_id" ref="chart_skr04_K0BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_500" model="account.account.template">
+      <field name="code">0500</field>
+      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung</field>
+      <field name="parent_id" ref="chart_skr04_K0BA43"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_510" model="account.account.template">
+      <field name="code">0510</field>
+      <field name="name">Andere Anlagen </field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_520" model="account.account.template">
+      <field name="code">0520</field>
+      <field name="name">Pkw</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_540" model="account.account.template">
+      <field name="code">0540</field>
+      <field name="name">Lkw</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_560" model="account.account.template">
+      <field name="code">0560</field>
+      <field name="name">Sonstige Transportmittel</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_620" model="account.account.template">
+      <field name="code">0620</field>
+      <field name="name">Werkzeuge</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_640" model="account.account.template">
+      <field name="code">0640</field>
+      <field name="name">Ladeneinrichtungen</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_650" model="account.account.template">
+      <field name="code">0650</field>
+      <field name="name">Büroeinrichtungen</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_660" model="account.account.template">
+      <field name="code">0660</field>
+      <field name="name">Gerüst- und Schalungsmaterial</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_670" model="account.account.template">
+      <field name="code">0670</field>
+      <field name="name">Geringwertige Wirtschaftsgüter bis 410 Euro</field>
+      <field name="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA44" model="account.account.template">
+      <field name="code">K0BA44</field>
+      <field name="name">Geleistete Anzahlungen und Anlagen im Bau</field>
+      <field name="parent_id" ref="chart_skr04_K0BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K0BA44"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_705" model="account.account.template">
+      <field name="code">0705</field>
+      <field name="name">Anzahlungen auf Grundstücke und grundstücksgleiche Rechte ohne Bauten</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_710" model="account.account.template">
+      <field name="code">0710</field>
+      <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf eingenen Grundstücken</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_720" model="account.account.template">
+      <field name="code">0720</field>
+      <field name="name">Anzahlungen auf Geschäfts- Fabrik-und andere Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten </field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_725" model="account.account.template">
+      <field name="code">0725</field>
+      <field name="name">Wohnbauten im Bau</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_735" model="account.account.template">
+      <field name="code">0735</field>
+      <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken und grundstücksgleichen Rechten</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_740" model="account.account.template">
+      <field name="code">0740</field>
+      <field name="name">Geschäfts- Fabrik- und andere Bauten im Bau auf fremden Grundstücken</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_750" model="account.account.template">
+      <field name="code">0750</field>
+      <field name="name">Anzahlungen auf Geschäfts- Fabrik- und andere Bauten auf fremden Grundstücken</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_755" model="account.account.template">
+      <field name="code">0755</field>
+      <field name="name">Wohnbauten im Bau</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_765" model="account.account.template">
+      <field name="code">0765</field>
+      <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundstücken </field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_785" model="account.account.template">
+      <field name="code">0785</field>
+      <field name="name">Andere Anlagen- Betriebs- und Geschäftsaustattung im Bau</field>
+      <field name="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_700"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA5" model="account.account.template">
+      <field name="code">K0BA5</field>
+      <field name="name">Finanzanlagen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA51" model="account.account.template">
+      <field name="code">K0BA51</field>
+      <field name="name">Anteile an verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K0BA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K0BA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA52" model="account.account.template">
+      <field name="code">K0BA52</field>
+      <field name="name">Ausleihungen an verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K0BA52"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA53" model="account.account.template">
+      <field name="code">K0BA53</field>
+      <field name="name">Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_820" model="account.account.template">
+      <field name="code">0820</field>
+      <field name="name">Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA53"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_829" model="account.account.template">
+      <field name="code">0829</field>
+      <field name="name">Beteiligungen einer GmbH Co. KG an einer Komplementär GmbH</field>
+      <field name="parent_id" ref="chart_skr04_820"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_830" model="account.account.template">
+      <field name="code">0830</field>
+      <field name="name">Typisch stille Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_820"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_840" model="account.account.template">
+      <field name="code">0840</field>
+      <field name="name">Atypisch stille Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_820"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_850" model="account.account.template">
+      <field name="code">0850</field>
+      <field name="name">Andere Beteiligungen an Kapitalgesellschaften</field>
+      <field name="parent_id" ref="chart_skr04_820"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_860" model="account.account.template">
+      <field name="code">0860</field>
+      <field name="name">Andere Beteilgungen an Personengesellschaften</field>
+      <field name="parent_id" ref="chart_skr04_820"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA54" model="account.account.template">
+      <field name="code">K0BA54</field>
+      <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_880" model="account.account.template">
+      <field name="code">0880</field>
+      <field name="name">Ausleihungen an Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K0BA54"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA55" model="account.account.template">
+      <field name="code">K0BA55</field>
+      <field name="name">Wertpapiere des Anlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_900" model="account.account.template">
+      <field name="code">0900</field>
+      <field name="name">Wertpapiere des Anlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K0BA55"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_910" model="account.account.template">
+      <field name="code">0910</field>
+      <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen- die dem Halbeinkünfteverfahren unterliegen</field>
+      <field name="parent_id" ref="chart_skr04_900"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_920" model="account.account.template">
+      <field name="code">0920</field>
+      <field name="name">Festverzinsliche Wertpapiere</field>
+      <field name="parent_id" ref="chart_skr04_900"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA56" model="account.account.template">
+      <field name="code">K0BA56</field>
+      <field name="name">Sonstige Ausleihungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_930" model="account.account.template">
+      <field name="code">0930</field>
+      <field name="name">Sonstige Ausleihungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA56"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_940" model="account.account.template">
+      <field name="code">0940</field>
+      <field name="name">Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_930"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_960" model="account.account.template">
+      <field name="code">0960</field>
+      <field name="name">Ausleihungen an Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_930"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_930"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA57" model="account.account.template">
+      <field name="code">K0BA57</field>
+      <field name="name">Genossenschaftsanteile</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K0BA57"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K0BA58" model="account.account.template">
+      <field name="code">K0BA58</field>
+      <field name="name">Rückdeckungsansprüche aus Lebensversicherungen</field>
+      <field name="parent_id" ref="chart_skr04_K0BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_990" model="account.account.template">
+      <field name="code">0990</field>
+      <field name="name">Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</field>
+      <field name="parent_id" ref="chart_skr04_K0BA58"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA1" model="account.account.template">
+      <field name="code">K1BA1</field>
+      <field name="name">Vorräte</field>
+      <field name="parent_id" ref="chart_skr04_K1BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA11" model="account.account.template">
+      <field name="code">K1BA11</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe</field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1000" model="account.account.template">
+      <field name="code">1000</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1001" model="account.account.template">
+      <field name="code">1001</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1002" model="account.account.template">
+      <field name="code">1002</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1003" model="account.account.template">
+      <field name="code">1003</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1004" model="account.account.template">
+      <field name="code">1004</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1005" model="account.account.template">
+      <field name="code">1005</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1006" model="account.account.template">
+      <field name="code">1006</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1007" model="account.account.template">
+      <field name="code">1007</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1008" model="account.account.template">
+      <field name="code">1008</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1009" model="account.account.template">
+      <field name="code">1009</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1010" model="account.account.template">
+      <field name="code">1010</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1011" model="account.account.template">
+      <field name="code">1011</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1012" model="account.account.template">
+      <field name="code">1012</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1013" model="account.account.template">
+      <field name="code">1013</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1014" model="account.account.template">
+      <field name="code">1014</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1015" model="account.account.template">
+      <field name="code">1015</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1016" model="account.account.template">
+      <field name="code">1016</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1017" model="account.account.template">
+      <field name="code">1017</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1018" model="account.account.template">
+      <field name="code">1018</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1019" model="account.account.template">
+      <field name="code">1019</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1020" model="account.account.template">
+      <field name="code">1020</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1021" model="account.account.template">
+      <field name="code">1021</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1022" model="account.account.template">
+      <field name="code">1022</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1023" model="account.account.template">
+      <field name="code">1023</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1024" model="account.account.template">
+      <field name="code">1024</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1025" model="account.account.template">
+      <field name="code">1025</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1026" model="account.account.template">
+      <field name="code">1026</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1027" model="account.account.template">
+      <field name="code">1027</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1028" model="account.account.template">
+      <field name="code">1028</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1029" model="account.account.template">
+      <field name="code">1029</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1030" model="account.account.template">
+      <field name="code">1030</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1031" model="account.account.template">
+      <field name="code">1031</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1032" model="account.account.template">
+      <field name="code">1032</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1033" model="account.account.template">
+      <field name="code">1033</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1034" model="account.account.template">
+      <field name="code">1034</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1035" model="account.account.template">
+      <field name="code">1035</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1036" model="account.account.template">
+      <field name="code">1036</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1037" model="account.account.template">
+      <field name="code">1037</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1038" model="account.account.template">
+      <field name="code">1038</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1039" model="account.account.template">
+      <field name="code">1039</field>
+      <field name="name">Roh- Hilfs- und Betriebsstoffe (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA12" model="account.account.template">
+      <field name="code">K1BA12</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1040" model="account.account.template">
+      <field name="code">1040</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1041" model="account.account.template">
+      <field name="code">1041</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1042" model="account.account.template">
+      <field name="code">1042</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1043" model="account.account.template">
+      <field name="code">1043</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1044" model="account.account.template">
+      <field name="code">1044</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1045" model="account.account.template">
+      <field name="code">1045</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1046" model="account.account.template">
+      <field name="code">1046</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1047" model="account.account.template">
+      <field name="code">1047</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1048" model="account.account.template">
+      <field name="code">1048</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1049" model="account.account.template">
+      <field name="code">1049</field>
+      <field name="name">Unfertige Erzeugnisse- unfertige Leistungen (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1050" model="account.account.template">
+      <field name="code">1050</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1051" model="account.account.template">
+      <field name="code">1051</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1052" model="account.account.template">
+      <field name="code">1052</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1053" model="account.account.template">
+      <field name="code">1053</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1054" model="account.account.template">
+      <field name="code">1054</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1055" model="account.account.template">
+      <field name="code">1055</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1056" model="account.account.template">
+      <field name="code">1056</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1057" model="account.account.template">
+      <field name="code">1057</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1058" model="account.account.template">
+      <field name="code">1058</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1059" model="account.account.template">
+      <field name="code">1059</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1060" model="account.account.template">
+      <field name="code">1060</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1061" model="account.account.template">
+      <field name="code">1061</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1062" model="account.account.template">
+      <field name="code">1062</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1063" model="account.account.template">
+      <field name="code">1063</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1064" model="account.account.template">
+      <field name="code">1064</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1065" model="account.account.template">
+      <field name="code">1065</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1066" model="account.account.template">
+      <field name="code">1066</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1067" model="account.account.template">
+      <field name="code">1067</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1068" model="account.account.template">
+      <field name="code">1068</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1069" model="account.account.template">
+      <field name="code">1069</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1070" model="account.account.template">
+      <field name="code">1070</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1071" model="account.account.template">
+      <field name="code">1071</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1072" model="account.account.template">
+      <field name="code">1072</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1073" model="account.account.template">
+      <field name="code">1073</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1074" model="account.account.template">
+      <field name="code">1074</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1075" model="account.account.template">
+      <field name="code">1075</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1076" model="account.account.template">
+      <field name="code">1076</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1077" model="account.account.template">
+      <field name="code">1077</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1078" model="account.account.template">
+      <field name="code">1078</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1079" model="account.account.template">
+      <field name="code">1079</field>
+      <field name="name">Unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1080" model="account.account.template">
+      <field name="code">1080</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1081" model="account.account.template">
+      <field name="code">1081</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1082" model="account.account.template">
+      <field name="code">1082</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1083" model="account.account.template">
+      <field name="code">1083</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1084" model="account.account.template">
+      <field name="code">1084</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1085" model="account.account.template">
+      <field name="code">1085</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1086" model="account.account.template">
+      <field name="code">1086</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1087" model="account.account.template">
+      <field name="code">1087</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1088" model="account.account.template">
+      <field name="code">1088</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1089" model="account.account.template">
+      <field name="code">1089</field>
+      <field name="name">Unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA13" model="account.account.template">
+      <field name="code">K1BA13</field>
+      <field name="name">In Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1091" model="account.account.template">
+      <field name="code">1091</field>
+      <field name="name">In Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K1BA13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1092" model="account.account.template">
+      <field name="code">1092</field>
+      <field name="name">In Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K1BA13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1093" model="account.account.template">
+      <field name="code">1093</field>
+      <field name="name">In Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K1BA13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1094" model="account.account.template">
+      <field name="code">1094</field>
+      <field name="name">In Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K1BA13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA14" model="account.account.template">
+      <field name="code">K1BA14</field>
+      <field name="name">In Arbeit befindliche Aufträge </field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA14"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1096" model="account.account.template">
+      <field name="code">1096</field>
+      <field name="name">In Arbeit befindliche Aufträge </field>
+      <field name="parent_id" ref="chart_skr04_K1BA14"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1097" model="account.account.template">
+      <field name="code">1097</field>
+      <field name="name">In Arbeit befindliche Aufträge </field>
+      <field name="parent_id" ref="chart_skr04_K1BA14"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1098" model="account.account.template">
+      <field name="code">1098</field>
+      <field name="name">In Arbeit befindliche Aufträge </field>
+      <field name="parent_id" ref="chart_skr04_K1BA14"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1099" model="account.account.template">
+      <field name="code">1099</field>
+      <field name="name">In Arbeit befindliche Aufträge </field>
+      <field name="parent_id" ref="chart_skr04_K1BA14"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA15" model="account.account.template">
+      <field name="code">K1BA15</field>
+      <field name="name">Fertige Erzeugnisse und Waren</field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1100" model="account.account.template">
+      <field name="code">1100</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1101" model="account.account.template">
+      <field name="code">1101</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1102" model="account.account.template">
+      <field name="code">1102</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1103" model="account.account.template">
+      <field name="code">1103</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1104" model="account.account.template">
+      <field name="code">1104</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1105" model="account.account.template">
+      <field name="code">1105</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1106" model="account.account.template">
+      <field name="code">1106</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1107" model="account.account.template">
+      <field name="code">1107</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1108" model="account.account.template">
+      <field name="code">1108</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1109" model="account.account.template">
+      <field name="code">1109</field>
+      <field name="name">Fertige Erzeugnisse und Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1110" model="account.account.template">
+      <field name="code">1110</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1111" model="account.account.template">
+      <field name="code">1111</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1112" model="account.account.template">
+      <field name="code">1112</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1113" model="account.account.template">
+      <field name="code">1113</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1114" model="account.account.template">
+      <field name="code">1114</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1115" model="account.account.template">
+      <field name="code">1115</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1116" model="account.account.template">
+      <field name="code">1116</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1117" model="account.account.template">
+      <field name="code">1117</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1118" model="account.account.template">
+      <field name="code">1118</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1119" model="account.account.template">
+      <field name="code">1119</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1120" model="account.account.template">
+      <field name="code">1120</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1121" model="account.account.template">
+      <field name="code">1121</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1122" model="account.account.template">
+      <field name="code">1122</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1123" model="account.account.template">
+      <field name="code">1123</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1124" model="account.account.template">
+      <field name="code">1124</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1125" model="account.account.template">
+      <field name="code">1125</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1126" model="account.account.template">
+      <field name="code">1126</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1127" model="account.account.template">
+      <field name="code">1127</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1128" model="account.account.template">
+      <field name="code">1128</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1129" model="account.account.template">
+      <field name="code">1129</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1130" model="account.account.template">
+      <field name="code">1130</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1131" model="account.account.template">
+      <field name="code">1131</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1132" model="account.account.template">
+      <field name="code">1132</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1133" model="account.account.template">
+      <field name="code">1133</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1134" model="account.account.template">
+      <field name="code">1134</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1135" model="account.account.template">
+      <field name="code">1135</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1136" model="account.account.template">
+      <field name="code">1136</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1137" model="account.account.template">
+      <field name="code">1137</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1138" model="account.account.template">
+      <field name="code">1138</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1139" model="account.account.template">
+      <field name="code">1139</field>
+      <field name="name">Fertige Erzeugnisse (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1140" model="account.account.template">
+      <field name="code">1140</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1141" model="account.account.template">
+      <field name="code">1141</field>
+      <field name="name">* Lager Bestandswert Korrektur</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1142" model="account.account.template">
+      <field name="code">1142</field>
+      <field name="name">* Lager Differenzkorrektur Gewinn / Verlust</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1143" model="account.account.template">
+      <field name="code">1143</field>
+      <field name="name">* Lager Differenzkorrektur Marktwert</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1144" model="account.account.template">
+      <field name="code">1144</field>
+      <field name="name">* Lager Bestand Zwischenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1145" model="account.account.template">
+      <field name="code">1145</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1146" model="account.account.template">
+      <field name="code">1146</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1147" model="account.account.template">
+      <field name="code">1147</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1148" model="account.account.template">
+      <field name="code">1148</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1149" model="account.account.template">
+      <field name="code">1149</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1150" model="account.account.template">
+      <field name="code">1150</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1151" model="account.account.template">
+      <field name="code">1151</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1152" model="account.account.template">
+      <field name="code">1152</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1153" model="account.account.template">
+      <field name="code">1153</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1154" model="account.account.template">
+      <field name="code">1154</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1155" model="account.account.template">
+      <field name="code">1155</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1156" model="account.account.template">
+      <field name="code">1156</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1157" model="account.account.template">
+      <field name="code">1157</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1158" model="account.account.template">
+      <field name="code">1158</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1159" model="account.account.template">
+      <field name="code">1159</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1160" model="account.account.template">
+      <field name="code">1160</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1161" model="account.account.template">
+      <field name="code">1161</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1162" model="account.account.template">
+      <field name="code">1162</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1163" model="account.account.template">
+      <field name="code">1163</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1164" model="account.account.template">
+      <field name="code">1164</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1165" model="account.account.template">
+      <field name="code">1165</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1166" model="account.account.template">
+      <field name="code">1166</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1167" model="account.account.template">
+      <field name="code">1167</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1168" model="account.account.template">
+      <field name="code">1168</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1169" model="account.account.template">
+      <field name="code">1169</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1170" model="account.account.template">
+      <field name="code">1170</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1171" model="account.account.template">
+      <field name="code">1171</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1172" model="account.account.template">
+      <field name="code">1172</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1173" model="account.account.template">
+      <field name="code">1173</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1174" model="account.account.template">
+      <field name="code">1174</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1175" model="account.account.template">
+      <field name="code">1175</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1176" model="account.account.template">
+      <field name="code">1176</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1177" model="account.account.template">
+      <field name="code">1177</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1178" model="account.account.template">
+      <field name="code">1178</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1179" model="account.account.template">
+      <field name="code">1179</field>
+      <field name="name">Waren (Bestand)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA15"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA16" model="account.account.template">
+      <field name="code">K1BA16</field>
+      <field name="name">Geleistete Anzahlungen </field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA16"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1180"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1184" model="account.account.template">
+      <field name="code">1184</field>
+      <field name="name">Geleistete Anzahlungen 16% Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_1180"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1185" model="account.account.template">
+      <field name="code">1185</field>
+      <field name="name">Geleistete Anzahlungen 15% Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_1180"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1180"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA17" model="account.account.template">
+      <field name="code">K1BA17</field>
+      <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1190" model="account.account.template">
+      <field name="code">1190</field>
+      <field name="name">Erhaltene Anzahlungen auf Bestellungen (</field>
+      <field name="parent_id" ref="chart_skr04_K1BA17"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA2" model="account.account.template">
+      <field name="code">K1BA2</field>
+      <field name="name">Forderungen und sonstige Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K1BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA21" model="account.account.template">
+      <field name="code">K1BA21</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA21"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1206" model="account.account.template">
+      <field name="code">1206</field>
+      <field name="name">Forderungen aus Dienstleistungen</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1210" model="account.account.template">
+      <field name="code">1210</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1211" model="account.account.template">
+      <field name="code">1211</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1212" model="account.account.template">
+      <field name="code">1212</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1213" model="account.account.template">
+      <field name="code">1213</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1214" model="account.account.template">
+      <field name="code">1214</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1215" model="account.account.template">
+      <field name="code">1215</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1216" model="account.account.template">
+      <field name="code">1216</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1217" model="account.account.template">
+      <field name="code">1217</field>
+      <field name="name">Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1218" model="account.account.template">
+      <field name="code">1218</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen nach Durchschnittssätzen gemäß §24 UStG (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1219" model="account.account.template">
+      <field name="code">1219</field>
+      <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuersätzen (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1220" model="account.account.template">
+      <field name="code">1220</field>
+      <field name="name">Forderungen nach §11 Abs. 1 Satz 2 EStG für § 4/3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1221" model="account.account.template">
+      <field name="code">1221</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1225" model="account.account.template">
+      <field name="code">1225</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit größer 1 Jahr.</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1240" model="account.account.template">
+      <field name="code">1240</field>
+      <field name="name">Zweifelhafte Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1200"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA22" model="account.account.template">
+      <field name="code">K1BA22</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1246" model="account.account.template">
+      <field name="code">1246</field>
+      <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1247" model="account.account.template">
+      <field name="code">1247</field>
+      <field name="name">Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1248" model="account.account.template">
+      <field name="code">1248</field>
+      <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1249" model="account.account.template">
+      <field name="code">1249</field>
+      <field name="name">Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA21"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1251" model="account.account.template">
+      <field name="code">1251</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1255" model="account.account.template">
+      <field name="code">1255</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1258" model="account.account.template">
+      <field name="code">1258</field>
+      <field name="name">Gegenkonto zu sonstigen Vermögensgegenständen bei Buchungen über Debitorenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K1BA22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA23" model="account.account.template">
+      <field name="code">K1BA23</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1259" model="account.account.template">
+      <field name="code">1259</field>
+      <field name="name">Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K1BA23"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA24" model="account.account.template">
+      <field name="code">K1BA24</field>
+      <field name="name">Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA24"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1268" model="account.account.template">
+      <field name="code">1268</field>
+      <field name="name">Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit größer Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1270" model="account.account.template">
+      <field name="code">1270</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1271" model="account.account.template">
+      <field name="code">1271</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1275" model="account.account.template">
+      <field name="code">1275</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1260"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA25" model="account.account.template">
+      <field name="code">K1BA25</field>
+      <field name="name">Forderungen gegen verbundene Unternehmen H-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1276" model="account.account.template">
+      <field name="code">1276</field>
+      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA25"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1277" model="account.account.template">
+      <field name="code">1277</field>
+      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA25"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA26" model="account.account.template">
+      <field name="code">K1BA26</field>
+      <field name="name">Forderungen geg. Untern.- m. d. e. Beteiligungsverhältnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1280" model="account.account.template">
+      <field name="code">1280</field>
+      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K1BA26"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1281" model="account.account.template">
+      <field name="code">1281</field>
+      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1285" model="account.account.template">
+      <field name="code">1285</field>
+      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1286" model="account.account.template">
+      <field name="code">1286</field>
+      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1287" model="account.account.template">
+      <field name="code">1287</field>
+      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1288" model="account.account.template">
+      <field name="code">1288</field>
+      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1289" model="account.account.template">
+      <field name="code">1289</field>
+      <field name="name">Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht- bundesbankfähig</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1290" model="account.account.template">
+      <field name="code">1290</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">receivable</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1291" model="account.account.template">
+      <field name="code">1291</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1295" model="account.account.template">
+      <field name="code">1295</field>
+      <field name="name">Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1280"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA27" model="account.account.template">
+      <field name="code">K1BA27</field>
+      <field name="name">Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht H-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1296" model="account.account.template">
+      <field name="code">1296</field>
+      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K1BA27"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1297" model="account.account.template">
+      <field name="code">1297</field>
+      <field name="name">Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K1BA27"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA28" model="account.account.template">
+      <field name="code">K1BA28</field>
+      <field name="name">Eingeforderte- noch ausstehende Kapitaleinlagen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1298" model="account.account.template">
+      <field name="code">1298</field>
+      <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA28"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA29" model="account.account.template">
+      <field name="code">K1BA29</field>
+      <field name="name">Eingeforderte Nachschüsse</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1299" model="account.account.template">
+      <field name="code">1299</field>
+      <field name="name">Eingeforderte Nachschüsse (gegenkonto 2929)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA29"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA2a" model="account.account.template">
+      <field name="code">K1BA2a</field>
+      <field name="name">Sonstige Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1300" model="account.account.template">
+      <field name="code">1300</field>
+      <field name="name">Sonstige Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1310" model="account.account.template">
+      <field name="code">1310</field>
+      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1311" model="account.account.template">
+      <field name="code">1311</field>
+      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1315" model="account.account.template">
+      <field name="code">1315</field>
+      <field name="name">Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1320" model="account.account.template">
+      <field name="code">1320</field>
+      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1321" model="account.account.template">
+      <field name="code">1321</field>
+      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1325" model="account.account.template">
+      <field name="code">1325</field>
+      <field name="name">Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1330" model="account.account.template">
+      <field name="code">1330</field>
+      <field name="name">Forderungen gegen Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1340" model="account.account.template">
+      <field name="code">1340</field>
+      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1341" model="account.account.template">
+      <field name="code">1341</field>
+      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1345" model="account.account.template">
+      <field name="code">1345</field>
+      <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1350" model="account.account.template">
+      <field name="code">1350</field>
+      <field name="name">Kautionen </field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1355" model="account.account.template">
+      <field name="code">1355</field>
+      <field name="name">Kautionen - Restlaufzeit größer 1 Jar</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1360" model="account.account.template">
+      <field name="code">1360</field>
+      <field name="name">Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_1300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA2b" model="account.account.template">
+      <field name="code">K1BA2b</field>
+      <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1370" model="account.account.template">
+      <field name="code">1370</field>
+      <field name="name">Durchlaufende Posten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1374" model="account.account.template">
+      <field name="code">1374</field>
+      <field name="name">Fremdgeld</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1375" model="account.account.template">
+      <field name="code">1375</field>
+      <field name="name">Agenturwarenabrechnung</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1376" model="account.account.template">
+      <field name="code">1376</field>
+      <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 2 UStG</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1377" model="account.account.template">
+      <field name="code">1377</field>
+      <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 2 UStG</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1378" model="account.account.template">
+      <field name="code">1378</field>
+      <field name="name">Ansprüche aus Rückdeckungsversicherungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1395" model="account.account.template">
+      <field name="code">1395</field>
+      <field name="name">Genossenschaftsanteile zum kurzfristigen Verbleib</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1396" model="account.account.template">
+      <field name="code">1396</field>
+      <field name="name">Nachträglich abziehbare Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1397" model="account.account.template">
+      <field name="code">1397</field>
+      <field name="name">Zurückzuzahlende Vorsteuer- § 15a Abs. 1 UStG- bewegliche Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1398" model="account.account.template">
+      <field name="code">1398</field>
+      <field name="name">Natürlich abziehbare Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1399" model="account.account.template">
+      <field name="code">1399</field>
+      <field name="name">Zurückzahlende Vorsteuer- § 15a Abs. 1 UStG- unbewegliche Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+<record id="chart_skr04_1400" model="account.account.template">
+      <field name="code">1400</field>
+      <field name="name">Abziehbare Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1401" model="account.account.template">
+      <field name="code">1401</field>
+      <field name="name">Abziehbare Vorsteuer 7%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1402" model="account.account.template">
+      <field name="code">1402</field>
+      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1403" model="account.account.template">
+      <field name="code">1403</field>
+      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1404" model="account.account.template">
+      <field name="code">1404</field>
+      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1405" model="account.account.template">
+      <field name="code">1405</field>
+      <field name="name">Abziehbare Vorsteuer 16%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1406" model="account.account.template">
+      <field name="code">1406</field>
+      <field name="name">Abziehbare Vorsteuer 19%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1409" model="account.account.template">
+      <field name="code">1409</field>
+      <field name="name">Abziehbare Vorsteuer nach § 13b UStG 16%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1410" model="account.account.template">
+      <field name="code">1410</field>
+      <field name="name">Aufzuteilende Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1411" model="account.account.template">
+      <field name="code">1411</field>
+      <field name="name">Aufzuteilende Vorsteuer 7%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1412" model="account.account.template">
+      <field name="code">1412</field>
+      <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1413" model="account.account.template">
+      <field name="code">1413</field>
+      <field name="name">Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1415" model="account.account.template">
+      <field name="code">1415</field>
+      <field name="name">Aufzuteilende Vorsteuer 16%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1416" model="account.account.template">
+      <field name="code">1416</field>
+      <field name="name">Aufzuteilende Vorsteuer 19%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1418" model="account.account.template">
+      <field name="code">1418</field>
+      <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16%</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1420" model="account.account.template">
+      <field name="code">1420</field>
+      <field name="name">Umsatzsteuerforderung</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1421" model="account.account.template">
+      <field name="code">1421</field>
+      <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1422" model="account.account.template">
+      <field name="code">1422</field>
+      <field name="name">Umsatzsteuerforderungen Vorjahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1425" model="account.account.template">
+      <field name="code">1425</field>
+      <field name="name">Umsatzsteuerforderungen frühere Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1427" model="account.account.template">
+      <field name="code">1427</field>
+      <field name="name">Forderungen aus einrichteten Verbrauchsteuern</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1431" model="account.account.template">
+      <field name="code">1431</field>
+      <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Unsatzsteuerlager</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1432" model="account.account.template">
+      <field name="code">1432</field>
+      <field name="name">Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1433" model="account.account.template">
+      <field name="code">1433</field>
+      <field name="name">Bezahlte Einfuhrumsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1434" model="account.account.template">
+      <field name="code">1434</field>
+      <field name="name">Vorsteuer im Folgejahr abziehbar</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1435" model="account.account.template">
+      <field name="code">1435</field>
+      <field name="name">Steuerüberzahlungen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1440" model="account.account.template">
+      <field name="code">1440</field>
+      <field name="name">Steuererstattungsanspruch gegenüber andere EG-Ländern</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1450" model="account.account.template">
+      <field name="code">1450</field>
+      <field name="name">Körperschaftsteuerrückforderung</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1452" model="account.account.template">
+      <field name="code">1452</field>
+      <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1453" model="account.account.template">
+      <field name="code">1453</field>
+      <field name="name">Körperschaftsteuerguthaben nach § 37 KStG - Restlaufzeit größer 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1460" model="account.account.template">
+      <field name="code">1460</field>
+      <field name="name">Geldtransit</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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 Abs. 3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1484" model="account.account.template">
+      <field name="code">1484</field>
+      <field name="name">Vorsteuer nach allgemeinen Durchschnittssätzen UStVA Kz. 63</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </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="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1487" model="account.account.template">
+      <field name="code">1487</field>
+      <field name="name">Wirtschaftsgüter des Umlaufvermögens gemäß §4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1490" model="account.account.template">
+      <field name="code">1490</field>
+      <field name="name">Verrechnungskonto Ist-Versteuerung</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA2c" model="account.account.template">
+      <field name="code">K1BA2c</field>
+      <field name="name">Sonstige Verbindlichkeiten S-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1495" model="account.account.template">
+      <field name="code">1495</field>
+      <field name="name">Verrechnungskonto erhaltene Anzahlungen bei Buchungen über Debitorenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2c"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1498" model="account.account.template">
+      <field name="code">1498</field>
+      <field name="name">überleitungskonto Kostenstellen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA3" model="account.account.template">
+      <field name="code">K1BA3</field>
+      <field name="name">Wertpapiere</field>
+      <field name="parent_id" ref="chart_skr04_K1BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA31" model="account.account.template">
+      <field name="code">K1BA31</field>
+      <field name="name">Anteile an verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K1BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1504" model="account.account.template">
+      <field name="code">1504</field>
+      <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</field>
+      <field name="parent_id" ref="chart_skr04_K1BA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA32" model="account.account.template">
+      <field name="code">K1BA32</field>
+      <field name="name">Eigene Anteile </field>
+      <field name="parent_id" ref="chart_skr04_K1BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1505" model="account.account.template">
+      <field name="code">1505</field>
+      <field name="name">Eigene Anteile </field>
+      <field name="parent_id" ref="chart_skr04_K1BA32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA33" model="account.account.template">
+      <field name="code">K1BA33</field>
+      <field name="name">Sonstige Wertpapiere</field>
+      <field name="parent_id" ref="chart_skr04_K1BA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1510" model="account.account.template">
+      <field name="code">1510</field>
+      <field name="name">Sonstige Wertpapiere</field>
+      <field name="parent_id" ref="chart_skr04_K1BA33"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1520" model="account.account.template">
+      <field name="code">1520</field>
+      <field name="name">Finanzwechsel</field>
+      <field name="parent_id" ref="chart_skr04_1510"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1525" model="account.account.template">
+      <field name="code">1525</field>
+      <field name="name">Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</field>
+      <field name="parent_id" ref="chart_skr04_1510"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1530" model="account.account.template">
+      <field name="code">1530</field>
+      <field name="name">Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition </field>
+      <field name="parent_id" ref="chart_skr04_1510"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA4" model="account.account.template">
+      <field name="code">K1BA4</field>
+      <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
+      <field name="parent_id" ref="chart_skr04_K1BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA41" model="account.account.template">
+      <field name="code">K1BA41</field>
+      <field name="name">Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
+      <field name="parent_id" ref="chart_skr04_K1BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1550" model="account.account.template">
+      <field name="code">1550</field>
+      <field name="name">Schecks</field>
+      <field name="parent_id" ref="chart_skr04_K1BA41"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1600" model="account.account.template">
+      <field name="code">1600</field>
+      <field name="name">Kasse </field>
+      <field name="parent_id" ref="chart_skr04_K1BA41"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1610" model="account.account.template">
+      <field name="code">1610</field>
+      <field name="name">Nebenkasse 1</field>
+      <field name="parent_id" ref="chart_skr04_1600"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1620" model="account.account.template">
+      <field name="code">1620</field>
+      <field name="name">Nebenkasse 2</field>
+      <field name="parent_id" ref="chart_skr04_1600"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA42" model="account.account.template">
+      <field name="code">K1BA42</field>
+      <field name="name">Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1700" model="account.account.template">
+      <field name="code">1700</field>
+      <field name="name">Postbank</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1710" model="account.account.template">
+      <field name="code">1710</field>
+      <field name="name">Postbank 1</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1720" model="account.account.template">
+      <field name="code">1720</field>
+      <field name="name">Postbank 2</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1730" model="account.account.template">
+      <field name="code">1730</field>
+      <field name="name">Postbank 3</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1780" model="account.account.template">
+      <field name="code">1780</field>
+      <field name="name">LZB-Guthaben</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1790" model="account.account.template">
+      <field name="code">1790</field>
+      <field name="name">Bundesbankguthaben</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1800" model="account.account.template">
+      <field name="code">1800</field>
+      <field name="name">Bank</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+       
+    <record id="chart_skr04_1810" model="account.account.template">
+      <field name="code">1810</field>
+      <field name="name">Bank 1</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1820" model="account.account.template">
+      <field name="code">1820</field>
+      <field name="name">Bank 2</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1830" model="account.account.template">
+      <field name="code">1830</field>
+      <field name="name">Bank 3</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1840" model="account.account.template">
+      <field name="code">1840</field>
+      <field name="name">Bank 4</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1850" model="account.account.template">
+      <field name="code">1850</field>
+      <field name="name">Bank 5</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">liquidity</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+     </record>
+    
+    <record id="chart_skr04_1890" model="account.account.template">
+      <field name="code">1890</field>
+      <field name="name">Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+     </record>
+
+    <record id="chart_skr04_1895" model="account.account.template">
+      <field name="code">1895</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten (nicht im Finanzmittelfonds enthalten)</field>
+      <field name="parent_id" ref="chart_skr04_K1BA42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA5" model="account.account.template">
+      <field name="code">K1BA5</field>
+      <field name="name">Abgrenzungsposten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA51" model="account.account.template">
+      <field name="code">K1BA51</field>
+      <field name="name">Rechnungsabgrenzungsposten</field>
+      <field name="parent_id" ref="chart_skr04_K1BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_1900" model="account.account.template">
+      <field name="code">1900</field>
+      <field name="name">Aktive Rechnungsabgrenzung</field>
+      <field name="parent_id" ref="chart_skr04_K1BA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1920" model="account.account.template">
+      <field name="code">1920</field>
+      <field name="name">Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</field>
+      <field name="parent_id" ref="chart_skr04_1900"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1930" model="account.account.template">
+      <field name="code">1930</field>
+      <field name="name">Als Aufwand berücksichtigte Umstazsteuer auf Anzahlungen</field>
+      <field name="parent_id" ref="chart_skr04_1900"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_1940" model="account.account.template">
+      <field name="code">1940</field>
+      <field name="name">Damnum/Disagio</field>
+      <field name="parent_id" ref="chart_skr04_1900"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K1BA52" model="account.account.template">
+      <field name="code">K1BA52</field>
+      <field name="name">Abgrenzung latenter Steuern</field>
+      <field name="parent_id" ref="chart_skr04_K1BA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K1BA52"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_asset"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP1" model="account.account.template">
+      <field name="code">K2BP1</field>
+      <field name="name">Kapital Vollhafter / Einzelunternehmer</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2000" model="account.account.template">
+      <field name="code">2000</field>
+      <field name="name">Festkapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2010" model="account.account.template">
+      <field name="code">2010</field>
+      <field name="name">Variables Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2020" model="account.account.template">
+      <field name="code">2020</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2030" model="account.account.template">
+      <field name="code">2030</field>
+      <field name="name">(zur freien Verfügung )</field>
+      <field name="parent_id" ref="chart_skr04_K2BP1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP2" model="account.account.template">
+      <field name="code">K2BP2</field>
+      <field name="name">Kapital Teilhaber</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2050" model="account.account.template">
+      <field name="code">2050</field>
+      <field name="name">Kommandit-Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2060" model="account.account.template">
+      <field name="code">2060</field>
+      <field name="name">Verlustausgleichskonto</field>
+      <field name="parent_id" ref="chart_skr04_K2BP2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2070" model="account.account.template">
+      <field name="code">2070</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2080" model="account.account.template">
+      <field name="code">2080</field>
+      <field name="name">(zur freien Verfügung )</field>
+      <field name="parent_id" ref="chart_skr04_K2BP2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP3" model="account.account.template">
+      <field name="code">K2BP3</field>
+      <field name="name">Privat Vollhafter/ Einzelunternehmer</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2100" model="account.account.template">
+      <field name="code">2100</field>
+      <field name="name">Privatentnahmen allgemein</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2130" model="account.account.template">
+      <field name="code">2130</field>
+      <field name="name">Unentgeltliche Wertabgaben</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2150" model="account.account.template">
+      <field name="code">2150</field>
+      <field name="name">Privatsteuern</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2180" model="account.account.template">
+      <field name="code">2180</field>
+      <field name="name">Privateinlagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2200" model="account.account.template">
+      <field name="code">2200</field>
+      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2230" model="account.account.template">
+      <field name="code">2230</field>
+      <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2250" model="account.account.template">
+      <field name="code">2250</field>
+      <field name="name">Zuwendungen- Spenden</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2280" model="account.account.template">
+      <field name="code">2280</field>
+      <field name="name">Ausgewöhnliche Belastungen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2300" model="account.account.template">
+      <field name="code">2300</field>
+      <field name="name">Grundstücksaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2349" model="account.account.template">
+      <field name="code">2349</field>
+      <field name="name">Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2350" model="account.account.template">
+      <field name="code">2350</field>
+      <field name="name">Grundstücksertrag</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2399" model="account.account.template">
+      <field name="code">2399</field>
+      <field name="name">Grundstücksertrag ( Umsatzsteuerschlüssel möglich)</field>
+      <field name="parent_id" ref="chart_skr04_K2BP3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP4" model="account.account.template">
+      <field name="code">K2BP4</field>
+      <field name="name">Privat Teilhafter</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2500" model="account.account.template">
+      <field name="code">2500</field>
+      <field name="name">Privatentnahmen allgemein</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2530" model="account.account.template">
+      <field name="code">2530</field>
+      <field name="name">Unentgeltliche Wertabgaben</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2550" model="account.account.template">
+      <field name="code">2550</field>
+      <field name="name">Privatsteuern</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2580" model="account.account.template">
+      <field name="code">2580</field>
+      <field name="name">Privateinlagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2600" model="account.account.template">
+      <field name="code">2600</field>
+      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2630" model="account.account.template">
+      <field name="code">2630</field>
+      <field name="name">Sonderausgaben unbeschränkt abzugsfähig </field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2650" model="account.account.template">
+      <field name="code">2650</field>
+      <field name="name">Zuwendungen- Spenden</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2680" model="account.account.template">
+      <field name="code">2680</field>
+      <field name="name">Ausgewöhnliche Belastungen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2700" model="account.account.template">
+      <field name="code">2700</field>
+      <field name="name">Grundstücksaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2750" model="account.account.template">
+      <field name="code">2750</field>
+      <field name="name">Grundstücksertrag</field>
+      <field name="parent_id" ref="chart_skr04_K2BP4"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP5" model="account.account.template">
+      <field name="code">K2BP5</field>
+      <field name="name">Gezeichnetes Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP51" model="account.account.template">
+      <field name="code">K2BP51</field>
+      <field name="name">Gezeichnetes Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2900" model="account.account.template">
+      <field name="code">2900</field>
+      <field name="name">Gezeichnetes Kapital</field>
+      <field name="parent_id" ref="chart_skr04_K2BP51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP52" model="account.account.template">
+      <field name="code">K2BP52</field>
+      <field name="name">Nicht eingeforderte ausstehende Einlagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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 (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)</field>
+      <field name="parent_id" ref="chart_skr04_K2BP52"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP6" model="account.account.template">
+      <field name="code">K2BP6</field>
+      <field name="name">Kapitalrücklage</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP61" model="account.account.template">
+      <field name="code">K2BP61</field>
+      <field name="name">Kapitalrücklage</field>
+      <field name="parent_id" ref="chart_skr04_K2BP6"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2920" model="account.account.template">
+      <field name="code">2920</field>
+      <field name="name">Kapitalrücklage</field>
+      <field name="parent_id" ref="chart_skr04_K2BP61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_2920"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2926" model="account.account.template">
+      <field name="code">2926</field>
+      <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</field>
+      <field name="parent_id" ref="chart_skr04_2920"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2927" model="account.account.template">
+      <field name="code">2927</field>
+      <field name="name">Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</field>
+      <field name="parent_id" ref="chart_skr04_2920"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2928" model="account.account.template">
+      <field name="code">2928</field>
+      <field name="name">Andere Zuzahlungen in das Eigenkapital </field>
+      <field name="parent_id" ref="chart_skr04_2920"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2929" model="account.account.template">
+      <field name="code">2929</field>
+      <field name="name">Eingefordertes Nachschusskapital (Gegenkonto 1299)</field>
+      <field name="parent_id" ref="chart_skr04_2920"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP7" model="account.account.template">
+      <field name="code">K2BP7</field>
+      <field name="name">Gewinnrücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP71" model="account.account.template">
+      <field name="code">K2BP71</field>
+      <field name="name">Gesetzliche Rücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP7"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2930" model="account.account.template">
+      <field name="code">2930</field>
+      <field name="name">Gesetzliche Rücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP71"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP72" model="account.account.template">
+      <field name="code">K2BP72</field>
+      <field name="name">Rücklage für Eigene Anteile</field>
+      <field name="parent_id" ref="chart_skr04_K2BP7"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2940" model="account.account.template">
+      <field name="code">2940</field>
+      <field name="name">Rücklage für Eigene Anteile</field>
+      <field name="parent_id" ref="chart_skr04_K2BP72"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP73" model="account.account.template">
+      <field name="code">K2BP73</field>
+      <field name="name">Satzungsmäßige Rücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP7"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2950" model="account.account.template">
+      <field name="code">2950</field>
+      <field name="name">Satzungsmäßige Rücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP73"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP74" model="account.account.template">
+      <field name="code">K2BP74</field>
+      <field name="name">Andere Gewinnrücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP7"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2960" model="account.account.template">
+      <field name="code">2960</field>
+      <field name="name">Andere Gewinnrücklagen </field>
+      <field name="parent_id" ref="chart_skr04_K2BP74"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2962" model="account.account.template">
+      <field name="code">2962</field>
+      <field name="name">Eigenkapitalanteil von Wertaufholungen</field>
+      <field name="parent_id" ref="chart_skr04_2960"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP8" model="account.account.template">
+      <field name="code">K2BP8</field>
+      <field name="name">Gewinnvortrag / Verlustvortrag vor Verwendung</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP81" model="account.account.template">
+      <field name="code">K2BP81</field>
+      <field name="name">Gewinnvortrag / Verlustvortrag</field>
+      <field name="parent_id" ref="chart_skr04_K2BP8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2970" model="account.account.template">
+      <field name="code">2970</field>
+      <field name="name">Gewinnvortrag vor Verwendung</field>
+      <field name="parent_id" ref="chart_skr04_K2BP81"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2978" model="account.account.template">
+      <field name="code">2978</field>
+      <field name="name">Verlustvortrag vor Verwendung</field>
+      <field name="parent_id" ref="chart_skr04_K2BP81"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP82" model="account.account.template">
+      <field name="code">K2BP82</field>
+      <field name="name">Vortrag auf neue Rechnung </field>
+      <field name="parent_id" ref="chart_skr04_K2BP8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2979" model="account.account.template">
+      <field name="code">2979</field>
+      <field name="name">Vortrag auf neue Rechnung (Bilanz)</field>
+      <field name="parent_id" ref="chart_skr04_K2BP82"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP9" model="account.account.template">
+      <field name="code">K2BP9</field>
+      <field name="name">Sonderposten mit Rücklageanteil</field>
+      <field name="parent_id" ref="chart_skr04_K2BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP91" model="account.account.template">
+      <field name="code">K2BP91</field>
+      <field name="name">Sonderposten mit Rücklageanteil</field>
+      <field name="parent_id" ref="chart_skr04_K2BP9"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2982" model="account.account.template">
+      <field name="code">2982</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach Abschnitt 35 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2983" model="account.account.template">
+      <field name="code">2983</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 6d EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2984" model="account.account.template">
+      <field name="code">2984</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 1 EntwLStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP92" model="account.account.template">
+      <field name="code">K2BP92</field>
+      <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
+      <field name="parent_id" ref="chart_skr04_K2BP9"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_2985" model="account.account.template">
+      <field name="code">2985</field>
+      <field name="name">Sonderposten aus der Währungsumstellung auf den Euro</field>
+      <field name="parent_id" ref="chart_skr04_K2BP92"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2986" model="account.account.template">
+      <field name="code">2986</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 7d EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2987" model="account.account.template">
+      <field name="code">2987</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 79 EStDV</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2988" model="account.account.template">
+      <field name="code">2988</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 80 EStDV</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2990" model="account.account.template">
+      <field name="code">2990</field>
+      <field name="name">Sonderposten mit Rücklageanteil- Sonderabschreibung</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2991" model="account.account.template">
+      <field name="code">2991</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 82a EStDV</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2992" model="account.account.template">
+      <field name="code">2992</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 82d EStDV</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2993" model="account.account.template">
+      <field name="code">2993</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 82e EStDV</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2994" model="account.account.template">
+      <field name="code">2994</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 14 BerlinFG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2995" model="account.account.template">
+      <field name="code">2995</field>
+      <field name="name">Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG / §4-6 FördergebietsG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2996" model="account.account.template">
+      <field name="code">2996</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 4d EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2997" model="account.account.template">
+      <field name="code">2997</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_2998" model="account.account.template">
+      <field name="code">2998</field>
+      <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 3 u. 7 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K2BP91"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K2BP93" model="account.account.template">
+      <field name="code">K2BP93</field>
+      <field name="name">Sonderposten für Zuschüsse und Zulagen</field>
+      <field name="parent_id" ref="chart_skr04_K2BP9"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K2BP93"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP1" model="account.account.template">
+      <field name="code">K3BP1</field>
+      <field name="name">Rückstellungen </field>
+      <field name="parent_id" ref="chart_skr04_K3BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP11" model="account.account.template">
+      <field name="code">K3BP11</field>
+      <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3000" model="account.account.template">
+      <field name="code">3000</field>
+      <field name="name">Rückstellungen für Pensionen und ähnliche Verpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3010" model="account.account.template">
+      <field name="code">3010</field>
+      <field name="name">Pensionsrückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_3000"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3015" model="account.account.template">
+      <field name="code">3015</field>
+      <field name="name">Rückstellungen für Pensionsähnliche Verpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_3000"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP12" model="account.account.template">
+      <field name="code">K3BP12</field>
+      <field name="name">Steuerrückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3020" model="account.account.template">
+      <field name="code">3020</field>
+      <field name="name">Steuerrückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3030" model="account.account.template">
+      <field name="code">3030</field>
+      <field name="name">Gewerbesteuerrückstellung</field>
+      <field name="parent_id" ref="chart_skr04_3020"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3040" model="account.account.template">
+      <field name="code">3040</field>
+      <field name="name">Körperschaftsteuerrückstellung</field>
+      <field name="parent_id" ref="chart_skr04_3020"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3020"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP13" model="account.account.template">
+      <field name="code">K3BP13</field>
+      <field name="name">Sonstige Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3070" model="account.account.template">
+      <field name="code">3070</field>
+      <field name="name">Sonstige Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP13"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3074" model="account.account.template">
+      <field name="code">3074</field>
+      <field name="name">Rückstellungen für Personelkosten</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3075" model="account.account.template">
+      <field name="code">3075</field>
+      <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung in den ersten drei Monaten</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3080" model="account.account.template">
+      <field name="code">3080</field>
+      <field name="name">Rückstellungen für unterlassene Aufwendungenn für Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3090" model="account.account.template">
+      <field name="code">3090</field>
+      <field name="name">Rückstellungen für Gewährleistungen (Gegenkonto 6790)</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3096" model="account.account.template">
+      <field name="code">3096</field>
+      <field name="name">Rückstellungen zur Erfüllung der Aufbewahrungspflichten</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3099" model="account.account.template">
+      <field name="code">3099</field>
+      <field name="name">Rückstellungen für Umweltschutz</field>
+      <field name="parent_id" ref="chart_skr04_3070"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP2" model="account.account.template">
+      <field name="code">K3BP2</field>
+      <field name="name">Verbindlichkeiten </field>
+      <field name="parent_id" ref="chart_skr04_K3BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP21" model="account.account.template">
+      <field name="code">K3BP21</field>
+      <field name="name">Anleihen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3100" model="account.account.template">
+      <field name="code">3100</field>
+      <field name="name">Anleihen- nicht konvertibel</field>
+      <field name="parent_id" ref="chart_skr04_K3BP21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3120" model="account.account.template">
+      <field name="code">3120</field>
+      <field name="name">Anleihen- konvertibel</field>
+      <field name="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3130" model="account.account.template">
+      <field name="code">3130</field>
+      <field name="name">Anleihen- konvertibel Restlaufzeit größer 5 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP22" model="account.account.template">
+      <field name="code">K3BP22</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3150" model="account.account.template">
+      <field name="code">3150</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
+      <field name="parent_id" ref="chart_skr04_K3BP22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3151" model="account.account.template">
+      <field name="code">3151</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3160" model="account.account.template">
+      <field name="code">3160</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3170" model="account.account.template">
+      <field name="code">3170</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3180" model="account.account.template">
+      <field name="code">3180</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3181" model="account.account.template">
+      <field name="code">3181</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3190" model="account.account.template">
+      <field name="code">3190</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3200" model="account.account.template">
+      <field name="code">3200</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3210" model="account.account.template">
+      <field name="code">3210</field>
+      <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
+      <field name="parent_id" ref="chart_skr04_3150"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP23" model="account.account.template">
+      <field name="code">K3BP23</field>
+      <field name="name">Verbindlichkeiten gegenüber Kreditinstituten </field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3249" model="account.account.template">
+      <field name="code">3249</field>
+      <field name="name">Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248</field>
+      <field name="parent_id" ref="chart_skr04_K3BP23"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP24" model="account.account.template">
+      <field name="code">K3BP24</field>
+      <field name="name">Erhaltene Anzahlungen auf Bestellungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K3BP24"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3270" model="account.account.template">
+      <field name="code">3270</field>
+      <field name="name">Erhaltene Anzahlungen 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3271" model="account.account.template">
+      <field name="code">3271</field>
+      <field name="name">Erhaltene Anzahlungen 15% USt</field>
+      <field name="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3272" model="account.account.template">
+      <field name="code">3272</field>
+      <field name="name">Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)</field>
+      <field name="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3250"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP25" model="account.account.template">
+      <field name="code">K3BP25</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K3BP25"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3301" model="account.account.template">
+      <field name="code">3301</field>
+      <field name="name">Lieferanten Verbindlichkeiten Dienstleistungen</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3305" model="account.account.template">
+      <field name="code">3305</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3306" model="account.account.template">
+      <field name="code">3306</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3309" model="account.account.template">
+      <field name="code">3309</field>
+      <field name="name">Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3334" model="account.account.template">
+      <field name="code">3334</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3340" model="account.account.template">
+      <field name="code">3340</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern </field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3341" model="account.account.template">
+      <field name="code">3341</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3345" model="account.account.template">
+      <field name="code">3345</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3348" model="account.account.template">
+      <field name="code">3348</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3300"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP26" model="account.account.template">
+      <field name="code">K3BP26</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Vermögensgegenstände H-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3349" model="account.account.template">
+      <field name="code">3349</field>
+      <field name="name">Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K3BP26"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP27" model="account.account.template">
+      <field name="code">K3BP27</field>
+      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3350" model="account.account.template">
+      <field name="code">3350</field>
+      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel</field>
+      <field name="parent_id" ref="chart_skr04_K3BP27"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3351" model="account.account.template">
+      <field name="code">3351</field>
+      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3350"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3380" model="account.account.template">
+      <field name="code">3380</field>
+      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3350"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3390" model="account.account.template">
+      <field name="code">3390</field>
+      <field name="name">Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3350"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP28" model="account.account.template">
+      <field name="code">K3BP28</field>
+      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K3BP28"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3401" model="account.account.template">
+      <field name="code">3401</field>
+      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3405" model="account.account.template">
+      <field name="code">3405</field>
+      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3410" model="account.account.template">
+      <field name="code">3410</field>
+      <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3420" model="account.account.template">
+      <field name="code">3420</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3421" model="account.account.template">
+      <field name="code">3421</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3425" model="account.account.template">
+      <field name="code">3425</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3430" model="account.account.template">
+      <field name="code">3430</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3400"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP29" model="account.account.template">
+      <field name="code">K3BP29</field>
+      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3450" model="account.account.template">
+      <field name="code">3450</field>
+      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht </field>
+      <field name="parent_id" ref="chart_skr04_K3BP29"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3451" model="account.account.template">
+      <field name="code">3451</field>
+      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3455" model="account.account.template">
+      <field name="code">3455</field>
+      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3460" model="account.account.template">
+      <field name="code">3460</field>
+      <field name="name">Verbindlichkeiten gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3470" model="account.account.template">
+      <field name="code">3470</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">payable</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3471" model="account.account.template">
+      <field name="code">3471</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3475" model="account.account.template">
+      <field name="code">3475</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3480" model="account.account.template">
+      <field name="code">3480</field>
+      <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen- mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3450"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP2a" model="account.account.template">
+      <field name="code">K3BP2a</field>
+      <field name="name">Sonstige Verbindlichkeiten </field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3500" model="account.account.template">
+      <field name="code">3500</field>
+      <field name="name">Sonstige Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3509" model="account.account.template">
+      <field name="code">3509</field>
+      <field name="name">Sonstige Verbindlichkeiten z.B. nach § 11 Abs. 2 Satz 2 EStG für § 4/3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3510" model="account.account.template">
+      <field name="code">3510</field>
+      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern </field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3511" model="account.account.template">
+      <field name="code">3511</field>
+      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3514" model="account.account.template">
+      <field name="code">3514</field>
+      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3517" model="account.account.template">
+      <field name="code">3517</field>
+      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3519" model="account.account.template">
+      <field name="code">3519</field>
+      <field name="name">Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3520" model="account.account.template">
+      <field name="code">3520</field>
+      <field name="name">Darlehen typisch stiller Gesellschaftler</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3521" model="account.account.template">
+      <field name="code">3521</field>
+      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3524" model="account.account.template">
+      <field name="code">3524</field>
+      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3527" model="account.account.template">
+      <field name="code">3527</field>
+      <field name="name">Darlehen typisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3530" model="account.account.template">
+      <field name="code">3530</field>
+      <field name="name">Darlehen atypisch stiller Gesellschaftler </field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3531" model="account.account.template">
+      <field name="code">3531</field>
+      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3534" model="account.account.template">
+      <field name="code">3534</field>
+      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3537" model="account.account.template">
+      <field name="code">3537</field>
+      <field name="name">Darlehen atypisch stiller Gesellschaftler - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3540" model="account.account.template">
+      <field name="code">3540</field>
+      <field name="name">Partiarische Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3550" model="account.account.template">
+      <field name="code">3550</field>
+      <field name="name">Erhaltene Kautionen</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3560" model="account.account.template">
+      <field name="code">3560</field>
+      <field name="name">Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3567" model="account.account.template">
+      <field name="code">3567</field>
+      <field name="name">Darlehen - Restlaufzeit größer 5 jahre</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3570" model="account.account.template">
+      <field name="code">3570</field>
+      <field name="name">(frei- in Bilanz kein Restlaufzeit vermerkt)</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3599" model="account.account.template">
+      <field name="code">3599</field>
+      <field name="name">Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3600" model="account.account.template">
+      <field name="code">3600</field>
+      <field name="name">Agenturwarenabrechnungen</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3610" model="account.account.template">
+      <field name="code">3610</field>
+      <field name="name">Kreditkartenabrechnung</field>
+      <field name="parent_id" ref="chart_skr04_3500"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP2b" model="account.account.template">
+      <field name="code">K3BP2b</field>
+      <field name="name">Sonstige Vermögensgegenstände oder sonstige Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3620" model="account.account.template">
+      <field name="code">3620</field>
+      <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3630" model="account.account.template">
+      <field name="code">3630</field>
+      <field name="name">Sonstige Verrechnungskonten (Interimskonto)</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="True"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP2c" model="account.account.template">
+      <field name="code">K3BP2c</field>
+      <field name="name">Sonstige Vermögensgegenstände H-Saldo</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3695" model="account.account.template">
+      <field name="code">3695</field>
+      <field name="name">Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2c"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3700" model="account.account.template">
+      <field name="code">3700</field>
+      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3701" model="account.account.template">
+      <field name="code">3701</field>
+      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3710" model="account.account.template">
+      <field name="code">3710</field>
+      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3715" model="account.account.template">
+      <field name="code">3715</field>
+      <field name="name">Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3725" model="account.account.template">
+      <field name="code">3725</field>
+      <field name="name">Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3730" model="account.account.template">
+      <field name="code">3730</field>
+      <field name="name">Verbindlichkeiten aus Lohn- und Kirchensteuer</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3740" model="account.account.template">
+      <field name="code">3740</field>
+      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3741" model="account.account.template">
+      <field name="code">3741</field>
+      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3750" model="account.account.template">
+      <field name="code">3750</field>
+      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3755" model="account.account.template">
+      <field name="code">3755</field>
+      <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3760" model="account.account.template">
+      <field name="code">3760</field>
+      <field name="name">Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3761" model="account.account.template">
+      <field name="code">3761</field>
+      <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3770" model="account.account.template">
+      <field name="code">3770</field>
+      <field name="name">Verbindlichkeiten aus Vermögensbildung </field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3790" model="account.account.template">
+      <field name="code">3790</field>
+      <field name="name">Lohn- und Gehaltsverrechnungskonto</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3791" model="account.account.template">
+      <field name="code">3791</field>
+      <field name="name">Lohn- und Gehaltsverrechnung § 11 Abs. 2 EStG für § a Abs. 3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_3790"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+     <record id="chart_skr04_3800" model="account.account.template">
+      <field name="code">3800</field>
+      <field name="name">Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3801" model="account.account.template">
+      <field name="code">3801</field>
+      <field name="name">Umsatzsteuer 7%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3802" model="account.account.template">
+      <field name="code">3802</field>
+      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb </field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3803" model="account.account.template">
+      <field name="code">3803</field>
+      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3804" model="account.account.template">
+      <field name="code">3804</field>
+      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3805" model="account.account.template">
+      <field name="code">3805</field>
+      <field name="name">Umsatzsteuer 16%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3806" model="account.account.template">
+      <field name="code">3806</field>
+      <field name="name">Umsatzsteuer 19%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3807" model="account.account.template">
+      <field name="code">3807</field>
+      <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3808" model="account.account.template">
+      <field name="code">3808</field>
+      <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3809" model="account.account.template">
+      <field name="code">3809</field>
+      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP2d" model="account.account.template">
+      <field name="code">K3BP2d</field>
+      <field name="name">Steuerrückstellungen oder sonstige Vermögensgegenstände </field>
+      <field name="parent_id" ref="chart_skr04_K3BP2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3810" model="account.account.template">
+      <field name="code">3810</field>
+      <field name="name">Umsatzsteuer nicht fällig</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 EG-Lieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3813" model="account.account.template">
+      <field name="code">3813</field>
+      <field name="name">Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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 EG-Lieferungen 19%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3815" model="account.account.template">
+      <field name="code">3815</field>
+      <field name="name">Umsatzsteuer nicht fällig 16%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2d"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3818" model="account.account.template">
+      <field name="code">3818</field>
+      <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3820" model="account.account.template">
+      <field name="code">3820</field>
+      <field name="name">Umsatzsteuer- Vorauszahlungen</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3830" model="account.account.template">
+      <field name="code">3830</field>
+      <field name="name">Umsatzsteuer- Vorauszahlungen 1/11</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3832" model="account.account.template">
+      <field name="code">3832</field>
+      <field name="name">Nachsteuer- UStVA Kz. 65</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3834" model="account.account.template">
+      <field name="code">3834</field>
+      <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3836" model="account.account.template">
+      <field name="code">3836</field>
+      <field name="name">Umsatzsteuer nach §13b UStG 16%</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </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="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3839" model="account.account.template">
+      <field name="code">3839</field>
+      <field name="name">Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3840" model="account.account.template">
+      <field name="code">3840</field>
+      <field name="name">Umsatzsteuer laufendes Jahr</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3841" model="account.account.template">
+      <field name="code">3841</field>
+      <field name="name">Umsatzsteuer Vorjahr</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3845" model="account.account.template">
+      <field name="code">3845</field>
+      <field name="name">Umsatzsteuer frühere Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3850" model="account.account.template">
+      <field name="code">3850</field>
+      <field name="name">Einfuhrumsatzsteuer aufgeschoben bis</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3851" model="account.account.template">
+      <field name="code">3851</field>
+      <field name="name">In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge- UStVA Kz. 69</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2b"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_3854" model="account.account.template">
+      <field name="code">3854</field>
+      <field name="name">Steuerzahlungen an andere EG-Länder</field>
+      <field name="parent_id" ref="chart_skr04_K3BP2a"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP3" model="account.account.template">
+      <field name="code">K3BP3</field>
+      <field name="name">Rechnungsabgrenzungsposten</field>
+      <field name="parent_id" ref="chart_skr04_K3BP"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP31" model="account.account.template">
+      <field name="code">K3BP31</field>
+      <field name="name">Rechnungsabgrenzungsposten</field>
+      <field name="parent_id" ref="chart_skr04_K3BP3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3900" model="account.account.template">
+      <field name="code">3900</field>
+      <field name="name">Passive Rechnungsabgrenzung</field>
+      <field name="parent_id" ref="chart_skr04_K3BP31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K3BP32" model="account.account.template">
+      <field name="code">K3BP32</field>
+      <field name="name">Sonstige Passiva oder sontige Aktiva</field>
+      <field name="parent_id" ref="chart_skr04_K3BP3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_3950" model="account.account.template">
+      <field name="code">3950</field>
+      <field name="name">Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</field>
+      <field name="parent_id" ref="chart_skr04_K3BP32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE1" model="account.account.template">
+      <field name="code">K4GVE1</field>
+      <field name="name">Umsatzerlöse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE11" model="account.account.template">
+      <field name="code">K4GVE11</field>
+      <field name="name">Umsatzerlöse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4000" model="account.account.template">
+      <field name="code">4000</field>
+      <field name="name">Umsatzerlöse (zur fr. Verfügung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4105" model="account.account.template">
+      <field name="code">4105</field>
+      <field name="name">Steuerfreie Umsätze nach § 4 Nr. 12 UStG (Vermietung und Verpackung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4125" model="account.account.template">
+      <field name="code">4125</field>
+      <field name="name">Steuerfreie innergemeinschaftliche Lieferungen §4 Nr. 1b UStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4130" model="account.account.template">
+      <field name="code">4130</field>
+      <field name="name">Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b abs. UStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4135" model="account.account.template">
+      <field name="code">4135</field>
+      <field name="name">Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4150" model="account.account.template">
+      <field name="code">4150</field>
+      <field name="name">Sonstige steuerfreie Umsätze (z.B. § 4 Nr. 2-7 UStG)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4160" model="account.account.template">
+      <field name="code">4160</field>
+      <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4180" model="account.account.template">
+      <field name="code">4180</field>
+      <field name="name">Erlöse. Die mit den Durchschnittssätzen des § 24 UStG versteuert werden</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4185" model="account.account.template">
+      <field name="code">4185</field>
+      <field name="name">Erlöse als Kleinunternehmer i.S.d. § 19 Abs. 1 UStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4187" model="account.account.template">
+      <field name="code">4187</field>
+      <field name="name">Erlöse aus Geldspielautomaten 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4200" model="account.account.template">
+      <field name="code">4200</field>
+      <field name="name">Erlöse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4300" model="account.account.template">
+      <field name="code">4300</field>
+      <field name="name">Erlöse 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4310" model="account.account.template">
+      <field name="code">4310</field>
+      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4315" model="account.account.template">
+      <field name="code">4315</field>
+      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4330" model="account.account.template">
+      <field name="code">4330</field>
+      <field name="name">Erlöse aus im Inland steuerpflichtigen EG-Lieferungen 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4337" model="account.account.template">
+      <field name="code">4337</field>
+      <field name="name">Erlöse aus Leistungen- für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4338" model="account.account.template">
+      <field name="code">4338</field>
+      <field name="name">Erlöse aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Umsätze</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4339" model="account.account.template">
+      <field name="code">4339</field>
+      <field name="name">Erlöse aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Umsätze</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4340" model="account.account.template">
+      <field name="code">4340</field>
+      <field name="name">Erlöse 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4400" model="account.account.template">
+      <field name="code">4400</field>
+      <field name="name">Erlöse 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4401" model="account.account.template">
+      <field name="code">4401</field>
+      <field name="name">* Vorausberechnete Einnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4402" model="account.account.template">
+      <field name="code">4402</field>
+      <field name="name">* Sonstige Einnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4403" model="account.account.template">
+      <field name="code">4403</field>
+      <field name="name">* Konto Kasse Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4410" model="account.account.template">
+      <field name="code">4410</field>
+      <field name="name">Erlöse 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4499" model="account.account.template">
+      <field name="code">4499</field>
+      <field name="name">Nicht abgerechnete Einnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4510" model="account.account.template">
+      <field name="code">4510</field>
+      <field name="name">Erlöse Abfallverwertung</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4520" model="account.account.template">
+      <field name="code">4520</field>
+      <field name="name">Erlöse Leergut</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4560" model="account.account.template">
+      <field name="code">4560</field>
+      <field name="name">Provisionsumsätze</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4564" model="account.account.template">
+      <field name="code">4564</field>
+      <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 8 ff. UStG)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4565" model="account.account.template">
+      <field name="code">4565</field>
+      <field name="name">Provisionsumsätze- steuerfrei (§4 Nr. 5 UStG)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4566" model="account.account.template">
+      <field name="code">4566</field>
+      <field name="name">Provisionsumsätze 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4568" model="account.account.template">
+      <field name="code">4568</field>
+      <field name="name">Provisionsumsätze 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4569" model="account.account.template">
+      <field name="code">4569</field>
+      <field name="name">Provisionsumsätze 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE12" model="account.account.template">
+      <field name="code">K4GVE12</field>
+      <field name="name">Sotige betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4570" model="account.account.template">
+      <field name="code">4570</field>
+      <field name="name">Provision- sonstige Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4574" model="account.account.template">
+      <field name="code">4574</field>
+      <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 8 ff. UStG)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4575" model="account.account.template">
+      <field name="code">4575</field>
+      <field name="name">Provision- sonstige Erträge steuerfrei (§ 4 Nr. 5 UStG)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4576" model="account.account.template">
+      <field name="code">4576</field>
+      <field name="name">Provision- sonstige Erträge 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4578" model="account.account.template">
+      <field name="code">4578</field>
+      <field name="name">Provision- sonstige Erträge 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4579" model="account.account.template">
+      <field name="code">4579</field>
+      <field name="name">Provision- sonstige Erträge 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE2" model="account.account.template">
+      <field name="code">K4GVE2</field>
+      <field name="name">Statistische Konten EüR</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE21" model="account.account.template">
+      <field name="code">K4GVE21</field>
+      <field name="name">Umsatzerlöse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4580" model="account.account.template">
+      <field name="code">4580</field>
+      <field name="name">Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4581" model="account.account.template">
+      <field name="code">4581</field>
+      <field name="name">Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4582" model="account.account.template">
+      <field name="code">4582</field>
+      <field name="name">Statistisches konto Erlöse steuerfrei und nicht steuerbar (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4589" model="account.account.template">
+      <field name="code">4589</field>
+      <field name="name">Gegenkonto 4580-4582 bei Aufteilung der Erlöse nach Steuersätzen (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4600" model="account.account.template">
+      <field name="code">4600</field>
+      <field name="name">Unentgeltliche Wertabgaben</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4605" model="account.account.template">
+      <field name="code">4605</field>
+      <field name="name">Entnahme von Gegensänden ohne USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4610" model="account.account.template">
+      <field name="code">4610</field>
+      <field name="name">Entnahme durh Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4619" model="account.account.template">
+      <field name="code">4619</field>
+      <field name="name">Entnahme durch Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4620" model="account.account.template">
+      <field name="code">4620</field>
+      <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4627" model="account.account.template">
+      <field name="code">4627</field>
+      <field name="name">Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE22" model="account.account.template">
+      <field name="code">K4GVE22</field>
+      <field name="name">Sonstige betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE2"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4630" model="account.account.template">
+      <field name="code">4630</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4637" model="account.account.template">
+      <field name="code">4637</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4638" model="account.account.template">
+      <field name="code">4638</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Telefon-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4639" model="account.account.template">
+      <field name="code">4639</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4640" model="account.account.template">
+      <field name="code">4640</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4645" model="account.account.template">
+      <field name="code">4645</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Kfz-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4646" model="account.account.template">
+      <field name="code">4646</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19% USt (Telefon-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4647" model="account.account.template">
+      <field name="code">4647</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4648" model="account.account.template">
+      <field name="code">4648</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Kfz-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4649" model="account.account.template">
+      <field name="code">4649</field>
+      <field name="name">Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 16% USt (Telefon-Nutzung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4659" model="account.account.template">
+      <field name="code">4659</field>
+      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung ohne USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4660" model="account.account.template">
+      <field name="code">4660</field>
+      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4667" model="account.account.template">
+      <field name="code">4667</field>
+      <field name="name">Unentgeltliche Erbringung einer sostigen Leistung 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4685" model="account.account.template">
+      <field name="code">4685</field>
+      <field name="name">Unentgeltliche Zuwendung von Waren 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4688" model="account.account.template">
+      <field name="code">4688</field>
+      <field name="name">Unentgeltliche Zuwendung von Gegenständen 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE22"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4695" model="account.account.template">
+      <field name="code">4695</field>
+      <field name="name">Umsatzsteuervergütung</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4700" model="account.account.template">
+      <field name="code">4700</field>
+      <field name="name">Erlösschmälerungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4705" model="account.account.template">
+      <field name="code">4705</field>
+      <field name="name">Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4710" model="account.account.template">
+      <field name="code">4710</field>
+      <field name="name">Erlösschmälerungen 7 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4720" model="account.account.template">
+      <field name="code">4720</field>
+      <field name="name">Erlösschmälerungen 19 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4723" model="account.account.template">
+      <field name="code">4723</field>
+      <field name="name">Erlösschmälerungen 16 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4724" model="account.account.template">
+      <field name="code">4724</field>
+      <field name="name">Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4725" model="account.account.template">
+      <field name="code">4725</field>
+      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4726" model="account.account.template">
+      <field name="code">4726</field>
+      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4727" model="account.account.template">
+      <field name="code">4727</field>
+      <field name="name">Erlösschmälerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4729" model="account.account.template">
+      <field name="code">4729</field>
+      <field name="name">Erlösschmälerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4730" model="account.account.template">
+      <field name="code">4730</field>
+      <field name="name">Gewährte Skonti</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4735" model="account.account.template">
+      <field name="code">4735</field>
+      <field name="name">Gewährte Skonti 16 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4741" model="account.account.template">
+      <field name="code">4741</field>
+      <field name="name">Gewährte Skonti aus Leistungen- für die der Leistungsempfänger die umsatzsteuer nach § 13b UStG schuldet</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4743" model="account.account.template">
+      <field name="code">4743</field>
+      <field name="name">Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4745" model="account.account.template">
+      <field name="code">4745</field>
+      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4746" model="account.account.template">
+      <field name="code">4746</field>
+      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4748" model="account.account.template">
+      <field name="code">4748</field>
+      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4749" model="account.account.template">
+      <field name="code">4749</field>
+      <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4762" model="account.account.template">
+      <field name="code">4762</field>
+      <field name="name">Gewährte Boni 16 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4769" model="account.account.template">
+      <field name="code">4769</field>
+      <field name="name">Gewährte Boni </field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4770" model="account.account.template">
+      <field name="code">4770</field>
+      <field name="name">Gewährte Rabatte</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4792" model="account.account.template">
+      <field name="code">4792</field>
+      <field name="name">Gewährte Rabatte 16 % USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE3" model="account.account.template">
+      <field name="code">K4GVE3</field>
+      <field name="name">Erhöhung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE31" model="account.account.template">
+      <field name="code">K4GVE31</field>
+      <field name="name">Erhöhung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4800" model="account.account.template">
+      <field name="code">4800</field>
+      <field name="name">Bestandsveränderungen - fertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4810" model="account.account.template">
+      <field name="code">4810</field>
+      <field name="name">Bestandsveränderungen - unfertige Erzeugnisse</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4815" model="account.account.template">
+      <field name="code">4815</field>
+      <field name="name">Bestandsveränderungen - unfertige Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE32" model="account.account.template">
+      <field name="code">K4GVE32</field>
+      <field name="name">Erhöhung des Bestands in Ausführung befindlicher Bauafträge oder Verminderung des Bestands in Ausführung befindlicher Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4816" model="account.account.template">
+      <field name="code">4816</field>
+      <field name="name">Bestandsveränderungen in Ausführung befindliche Bauaufträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE33" model="account.account.template">
+      <field name="code">K4GVE33</field>
+      <field name="name">Erhöhung des Bestands in Arbeit befindlicher Aufträge oder Verminderung des Bestands in Arbeit befindlicher Aufträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4818" model="account.account.template">
+      <field name="code">4818</field>
+      <field name="name">Bestandsveränderungen in Arbeit befindlicher Aufträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE33"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE4" model="account.account.template">
+      <field name="code">K4GVE4</field>
+      <field name="name">Andere aktivierte Eigenleistungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE41" model="account.account.template">
+      <field name="code">K4GVE41</field>
+      <field name="name">Andere aktivierte Eigenleistungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4820" model="account.account.template">
+      <field name="code">4820</field>
+      <field name="name">Andere aktivierte Eigenleistungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE5" model="account.account.template">
+      <field name="code">K4GVE5</field>
+      <field name="name">Sonstige betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K4GVE51" model="account.account.template">
+      <field name="code">K4GVE51</field>
+      <field name="name">Sonstige betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_4830" model="account.account.template">
+      <field name="code">4830</field>
+      <field name="name">Sonstige betriebliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4834" model="account.account.template">
+      <field name="code">4834</field>
+      <field name="name">Sonstige Erträge betrieblich und regelmäßig 16% USt</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4839" model="account.account.template">
+      <field name="code">4839</field>
+      <field name="name">Sonstige Erträge unregelmßig</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4840" model="account.account.template">
+      <field name="code">4840</field>
+      <field name="name">Erträge aus Kursdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4844" model="account.account.template">
+      <field name="code">4844</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4845" model="account.account.template">
+      <field name="code">4845</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4846" model="account.account.template">
+      <field name="code">4846</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4848" model="account.account.template">
+      <field name="code">4848</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4849" model="account.account.template">
+      <field name="code">4849</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4850" model="account.account.template">
+      <field name="code">4850</field>
+      <field name="name">Erlöse aus Verkauf immaterieller Vermögensgegenstände (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4851" model="account.account.template">
+      <field name="code">4851</field>
+      <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4852" model="account.account.template">
+      <field name="code">4852</field>
+      <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4855" model="account.account.template">
+      <field name="code">4855</field>
+      <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4856" model="account.account.template">
+      <field name="code">4856</field>
+      <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4857" model="account.account.template">
+      <field name="code">4857</field>
+      <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4858" model="account.account.template">
+      <field name="code">4858</field>
+      <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchgewinn)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4860" model="account.account.template">
+      <field name="code">4860</field>
+      <field name="name">Grundstückserträge</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4865" model="account.account.template">
+      <field name="code">4865</field>
+      <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens 19% USt für § 4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4866" model="account.account.template">
+      <field name="code">4866</field>
+      <field name="name">Erlöse aus Verkauen von Wirtschaftsgütern des Umlaufvermögens- umsatzsteuerfrei § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4867" model="account.account.template">
+      <field name="code">4867</field>
+      <field name="name">Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. § 4 Nr. 8 ff UStG i. V. m. § 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4869" model="account.account.template">
+      <field name="code">4869</field>
+      <field name="name">Erlöse aus Verkäufen von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4871" model="account.account.template">
+      <field name="code">4871</field>
+      <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4872" model="account.account.template">
+      <field name="code">4872</field>
+      <field name="name">Realisierte Waehrungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4873" model="account.account.template">
+      <field name="code">4873</field>
+      <field name="name">Produkt Rechnung Preisdifferenz</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4874" model="account.account.template">
+      <field name="code">4874</field>
+      <field name="name">Realisierte Waehrungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4875" model="account.account.template">
+      <field name="code">4875</field>
+      <field name="name">Ertraege a. Waehrungsumstellung auf Euro</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4877" model="account.account.template">
+      <field name="code">4877</field>
+      <field name="name">Bank Waehrungsverlust (Konto)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4878" model="account.account.template">
+      <field name="code">4878</field>
+      <field name="name">Waehrungsdifferenz zum Kontenausgleich</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4879" model="account.account.template">
+      <field name="code">4879</field>
+      <field name="name">Nicht realisierbare Waehrungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4881" model="account.account.template">
+      <field name="code">4881</field>
+      <field name="name">Bank Bewertungsertrag</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4882" model="account.account.template">
+      <field name="code">4882</field>
+      <field name="name">Rundungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4883" model="account.account.template">
+      <field name="code">4883</field>
+      <field name="name">Kassendifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4901" model="account.account.template">
+      <field name="code">4901</field>
+      <field name="name">Erträge aus der Veräußerung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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 außer Vorräte</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4906" model="account.account.template">
+      <field name="code">4906</field>
+      <field name="name">Erträge aus dem abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50%steuerfrei (inlandische Kap.Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4910" model="account.account.template">
+      <field name="code">4910</field>
+      <field name="name">Erträge aus Zuschreibungen des Sachanlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4911" model="account.account.template">
+      <field name="code">4911</field>
+      <field name="name">Erträge aus Zuschreibungen des immateriellen Anlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4912" model="account.account.template">
+      <field name="code">4912</field>
+      <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4913" model="account.account.template">
+      <field name="code">4913</field>
+      <field name="name">Erträge aus Zuschreibungen des Finanzanlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4914" model="account.account.template">
+      <field name="code">4914</field>
+      <field name="name">Erträge aus Zuschreibungen des anderen Anlagevermögens 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4915" model="account.account.template">
+      <field name="code">4915</field>
+      <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4916" model="account.account.template">
+      <field name="code">4916</field>
+      <field name="name">Erträge aus Zuschreibungen des Umlaufvermögens 100% / 50% steuerfrei (inlandische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4920" model="account.account.template">
+      <field name="code">4920</field>
+      <field name="name">Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4923" model="account.account.template">
+      <field name="code">4923</field>
+      <field name="name">Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4932" model="account.account.template">
+      <field name="code">4932</field>
+      <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4933" model="account.account.template">
+      <field name="code">4933</field>
+      <field name="name">Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4934" model="account.account.template">
+      <field name="code">4934</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4935" model="account.account.template">
+      <field name="code">4935</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklage)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4936" model="account.account.template">
+      <field name="code">4936</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4937" model="account.account.template">
+      <field name="code">4937</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4938" model="account.account.template">
+      <field name="code">4938</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4939" model="account.account.template">
+      <field name="code">4939</field>
+      <field name="name">Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4940" model="account.account.template">
+      <field name="code">4940</field>
+      <field name="name">Verrechnete sonstige Sachbezüge (keine Waren)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4944" model="account.account.template">
+      <field name="code">4944</field>
+      <field name="name">Sachbezüge 16% USt (Waren)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4946" model="account.account.template">
+      <field name="code">4946</field>
+      <field name="name">Verrechnete sonstige Sachbezüge </field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4947" model="account.account.template">
+      <field name="code">4947</field>
+      <field name="name">Verrechnete sonstige Sachbezüge 19 % USt ( z.B. Kfz-Gestellung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4948" model="account.account.template">
+      <field name="code">4948</field>
+      <field name="name">Verrechnete sonstige Sachbezüge 16 % USt ( z.B. Kfz-Gestellung)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4960" model="account.account.template">
+      <field name="code">4960</field>
+      <field name="name">Periodenfremde Erträge (soweit nicht außerordentlich)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4970" model="account.account.template">
+      <field name="code">4970</field>
+      <field name="name">Versicherungsentschädigungen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4975" model="account.account.template">
+      <field name="code">4975</field>
+      <field name="name">Investitionszuschüsse (steuerpflichtig)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4980" model="account.account.template">
+      <field name="code">4980</field>
+      <field name="name">Investitionszulagen (steuerfrei)</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4981" model="account.account.template">
+      <field name="code">4981</field>
+      <field name="name">steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_4982" model="account.account.template">
+      <field name="code">4982</field>
+      <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K4GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA1" model="account.account.template">
+      <field name="code">K5GVA1</field>
+      <field name="name">Material- und Stoffverbrauch</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA11" model="account.account.template">
+      <field name="code">K5GVA11</field>
+      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_5000" model="account.account.template">
+      <field name="code">5000</field>
+      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA2" model="account.account.template">
+      <field name="code">K5GVA2</field>
+      <field name="name">Materialaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA21" model="account.account.template">
+      <field name="code">K5GVA21</field>
+      <field name="name">Aufwendungen für Roh- Hilfs- und Betriebsstoffe und für bezogene Waren</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_5100" model="account.account.template">
+      <field name="code">5100</field>
+      <field name="name">Einkauf von Roh- Hilfs- und Betriebsstoffen</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5190" model="account.account.template">
+      <field name="code">5190</field>
+      <field name="name">Energiestoffe (Fertigung)</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5200" model="account.account.template">
+      <field name="code">5200</field>
+      <field name="name">Wareneingang</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5300" model="account.account.template">
+      <field name="code">5300</field>
+      <field name="name">Wareneingang 7 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5340" model="account.account.template">
+      <field name="code">5340</field>
+      <field name="name">Wareneingang 16 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5400" model="account.account.template">
+      <field name="code">5400</field>
+      <field name="name">Wareneingang 19 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5401" model="account.account.template">
+      <field name="code">5401</field>
+      <field name="name">* Produkt Ausgaben</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5402" model="account.account.template">
+      <field name="code">5402</field>
+      <field name="name">* Produkt Vertriebsausgaben</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5403" model="account.account.template">
+      <field name="code">5403</field>
+      <field name="name">* Konto Kasse Aufwand</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5420" model="account.account.template">
+      <field name="code">5420</field>
+      <field name="name">Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5425" model="account.account.template">
+      <field name="code">5425</field>
+      <field name="name">Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5430" model="account.account.template">
+      <field name="code">5430</field>
+      <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5433" model="account.account.template">
+      <field name="code">5433</field>
+      <field name="name">Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5436" model="account.account.template">
+      <field name="code">5436</field>
+      <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5440" model="account.account.template">
+      <field name="code">5440</field>
+      <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5441" model="account.account.template">
+      <field name="code">5441</field>
+      <field name="name">Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5500" model="account.account.template">
+      <field name="code">5500</field>
+      <field name="name">Wareneingang 5 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5505" model="account.account.template">
+      <field name="code">5505</field>
+      <field name="name">Wareneingang 5-5 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5530" model="account.account.template">
+      <field name="code">5530</field>
+      <field name="name">Wareneingang 9 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5540" model="account.account.template">
+      <field name="code">5540</field>
+      <field name="name">Wareneingang 10-7 % Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5550" model="account.account.template">
+      <field name="code">5550</field>
+      <field name="name">Steuerfreier innergemeinschaftlicher Erwerb</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5559" model="account.account.template">
+      <field name="code">5559</field>
+      <field name="name">Steuerfreie Einfuhren</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5560" model="account.account.template">
+      <field name="code">5560</field>
+      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5565" model="account.account.template">
+      <field name="code">5565</field>
+      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5566" model="account.account.template">
+      <field name="code">5566</field>
+      <field name="name">Waren aus einem Umsatzsteuerlager- § 13a UStG 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5600" model="account.account.template">
+      <field name="code">5600</field>
+      <field name="name">Nicht abziehbare Vorsteuer </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5650" model="account.account.template">
+      <field name="code">5650</field>
+      <field name="name">Nicht abziehbare Vorsteuer 16%</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5700" model="account.account.template">
+      <field name="code">5700</field>
+      <field name="name">Nachlässe</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5710" model="account.account.template">
+      <field name="code">5710</field>
+      <field name="name">Nachlässe 7 % Vorsteuer </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5720" model="account.account.template">
+      <field name="code">5720</field>
+      <field name="name">Nachlässe 19 % Vorsteuer </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5722" model="account.account.template">
+      <field name="code">5722</field>
+      <field name="name">Nachlässe 16 % Vorsteuer </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5723" model="account.account.template">
+      <field name="code">5723</field>
+      <field name="name">Nachlässe 15 % Vorsteuer </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5724" model="account.account.template">
+      <field name="code">5724</field>
+      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5725" model="account.account.template">
+      <field name="code">5725</field>
+      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5726" model="account.account.template">
+      <field name="code">5726</field>
+      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5727" model="account.account.template">
+      <field name="code">5727</field>
+      <field name="name">Nachlässe aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5730" model="account.account.template">
+      <field name="code">5730</field>
+      <field name="name">Erhaltene Skonti </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5735" model="account.account.template">
+      <field name="code">5735</field>
+      <field name="name">Erhaltene Skonti 16% Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5745" model="account.account.template">
+      <field name="code">5745</field>
+      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5746" model="account.account.template">
+      <field name="code">5746</field>
+      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5748" model="account.account.template">
+      <field name="code">5748</field>
+      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5749" model="account.account.template">
+      <field name="code">5749</field>
+      <field name="name">Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5764" model="account.account.template">
+      <field name="code">5764</field>
+      <field name="name">Erhaltene Boni 16% Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5769" model="account.account.template">
+      <field name="code">5769</field>
+      <field name="name">Erhaltene Boni </field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5770" model="account.account.template">
+      <field name="code">5770</field>
+      <field name="name">Erhaltene Rabatte</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5794" model="account.account.template">
+      <field name="code">5794</field>
+      <field name="name">Erhaltene Rabatte 16% Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5800" model="account.account.template">
+      <field name="code">5800</field>
+      <field name="name">Bezugsnebenkosten</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5820" model="account.account.template">
+      <field name="code">5820</field>
+      <field name="name">Leergut</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5840" model="account.account.template">
+      <field name="code">5840</field>
+      <field name="name">Zölle und Einfuhrabgaben</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5860" model="account.account.template">
+      <field name="code">5860</field>
+      <field name="name">Verrechnete Stoffkosten (Gegenkonto 5000-99)</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5880" model="account.account.template">
+      <field name="code">5880</field>
+      <field name="name">Bestandsveränderungen Roh- Hilfs- und Betriebsstoffe/Waren</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA3" model="account.account.template">
+      <field name="code">K5GVA3</field>
+      <field name="name">Aufwendungen für bezogene Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA31" model="account.account.template">
+      <field name="code">K5GVA31</field>
+      <field name="name">Aufwendungen für bezogene Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_5900" model="account.account.template">
+      <field name="code">5900</field>
+      <field name="name">Fremdleistungen</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA4" model="account.account.template">
+      <field name="code">K5GVA4</field>
+      <field name="name">Umsätze- für die als Leistungsempfänger die Steuer nach § 13b Abs. 2 UStG geschuldet wird</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K5GVA41" model="account.account.template">
+      <field name="code">K5GVA41</field>
+      <field name="name">Aufwendungen für bezogene Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_5910" model="account.account.template">
+      <field name="code">5910</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5915" model="account.account.template">
+      <field name="code">5915</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5920" model="account.account.template">
+      <field name="code">5920</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5922" model="account.account.template">
+      <field name="code">5922</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5925" model="account.account.template">
+      <field name="code">5925</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5927" model="account.account.template">
+      <field name="code">5927</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5930" model="account.account.template">
+      <field name="code">5930</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5935" model="account.account.template">
+      <field name="code">5935</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5940" model="account.account.template">
+      <field name="code">5940</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5942" model="account.account.template">
+      <field name="code">5942</field>
+      <field name="name">Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5945" model="account.account.template">
+      <field name="code">5945</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5947" model="account.account.template">
+      <field name="code">5947</field>
+      <field name="name">Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5950" model="account.account.template">
+      <field name="code">5950</field>
+      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5951" model="account.account.template">
+      <field name="code">5951</field>
+      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5952" model="account.account.template">
+      <field name="code">5952</field>
+      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_5953" model="account.account.template">
+      <field name="code">5953</field>
+      <field name="name">Erhaltene Skonti aus Leistungen- für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K5GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA1" model="account.account.template">
+      <field name="code">K6GVA1</field>
+      <field name="name">Personalaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA11" model="account.account.template">
+      <field name="code">K6GVA11</field>
+      <field name="name">Löhne und Gehälter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6000" model="account.account.template">
+      <field name="code">6000</field>
+      <field name="name">Löhne und Gehälter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6010" model="account.account.template">
+      <field name="code">6010</field>
+      <field name="name">Löhne </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6020" model="account.account.template">
+      <field name="code">6020</field>
+      <field name="name">Gehälter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6026" model="account.account.template">
+      <field name="code">6026</field>
+      <field name="name">Tantiemen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6027" model="account.account.template">
+      <field name="code">6027</field>
+      <field name="name">Geschäftsführergehälter </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6030" model="account.account.template">
+      <field name="code">6030</field>
+      <field name="name">Aushilfslöhne</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6045" model="account.account.template">
+      <field name="code">6045</field>
+      <field name="name">Bedienungsgelder</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6050" model="account.account.template">
+      <field name="code">6050</field>
+      <field name="name">Ehegattengehalt</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6060" model="account.account.template">
+      <field name="code">6060</field>
+      <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerpflichtig</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6069" model="account.account.template">
+      <field name="code">6069</field>
+      <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrkosten Zuschüsse)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6070" model="account.account.template">
+      <field name="code">6070</field>
+      <field name="name">Krankengeldzuschüsse</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6080" model="account.account.template">
+      <field name="code">6080</field>
+      <field name="name">Vermögenswirksame Leistungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6090" model="account.account.template">
+      <field name="code">6090</field>
+      <field name="name">Fahrkostenerstattung Wohnung/Arbeitsstätte</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA12" model="account.account.template">
+      <field name="code">K6GVA12</field>
+      <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6100" model="account.account.template">
+      <field name="code">6100</field>
+      <field name="name">Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA12"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6110" model="account.account.template">
+      <field name="code">6110</field>
+      <field name="name">Gesetzliche soziale Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6120" model="account.account.template">
+      <field name="code">6120</field>
+      <field name="name">Beiträge zur Berufsgenossenschaft</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6130" model="account.account.template">
+      <field name="code">6130</field>
+      <field name="name">Freiwillige soziale Aufwendungen- lohnsteuerfrei</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6140" model="account.account.template">
+      <field name="code">6140</field>
+      <field name="name">Aufwendungen für Altersversorgung</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6150" model="account.account.template">
+      <field name="code">6150</field>
+      <field name="name">Versorgungskassen</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6160" model="account.account.template">
+      <field name="code">6160</field>
+      <field name="name">Aufwendungen für Unterstützung</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6170" model="account.account.template">
+      <field name="code">6170</field>
+      <field name="name">Sonstige soziale Abgaben</field>
+      <field name="parent_id" ref="chart_skr04_6100"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA2" model="account.account.template">
+      <field name="code">K6GVA2</field>
+      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA21" model="account.account.template">
+      <field name="code">K6GVA21</field>
+      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6200" model="account.account.template">
+      <field name="code">6200</field>
+      <field name="name">Abschreibungen auf immaterielle Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6205" model="account.account.template">
+      <field name="code">6205</field>
+      <field name="name">Abschreibungen auf den Geschäfts- oder Firmenwert</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6210" model="account.account.template">
+      <field name="code">6210</field>
+      <field name="name">Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6220" model="account.account.template">
+      <field name="code">6220</field>
+      <field name="name">Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6221" model="account.account.template">
+      <field name="code">6221</field>
+      <field name="name">Abschreibungen auf Gebäude</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6222" model="account.account.template">
+      <field name="code">6222</field>
+      <field name="name">Abschreibungen auf Kfz</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6223" model="account.account.template">
+      <field name="code">6223</field>
+      <field name="name">Abschreibungen auf Gebäudeteil des häuslischen Arbeitszimmers</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6231" model="account.account.template">
+      <field name="code">6231</field>
+      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6232" model="account.account.template">
+      <field name="code">6232</field>
+      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6233" model="account.account.template">
+      <field name="code">6233</field>
+      <field name="name">Absetzung für Außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6240" model="account.account.template">
+      <field name="code">6240</field>
+      <field name="name">Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6241" model="account.account.template">
+      <field name="code">6241</field>
+      <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (ohne Kfz)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6242" model="account.account.template">
+      <field name="code">6242</field>
+      <field name="name">Sonderabschreibungen nach § 7g Abs. 1 u. 2 EStG (für Kfz)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6250" model="account.account.template">
+      <field name="code">6250</field>
+      <field name="name">Kaufleasing</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6260" model="account.account.template">
+      <field name="code">6260</field>
+      <field name="name">Sofortabschreibungen geringwertiger Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6262" model="account.account.template">
+      <field name="code">6262</field>
+      <field name="name">Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6266" model="account.account.template">
+      <field name="code">6266</field>
+      <field name="name">Außerplanmaßige Abschreibungen auf aktivierte- geringwertige Wirtschaftsgüter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6268" model="account.account.template">
+      <field name="code">6268</field>
+      <field name="name">Abschreibungen auf Aufwendungen für die Ingangsetzung und Erweiterung des Geschäftsbetriebs</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6269" model="account.account.template">
+      <field name="code">6269</field>
+      <field name="name">Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA3" model="account.account.template">
+      <field name="code">K6GVA3</field>
+      <field name="name">Abschreibungen a. Vermögensgeg.  d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA31" model="account.account.template">
+      <field name="code">K6GVA31</field>
+      <field name="name">Abschreibungen a. Vermögensgeg. d. Umlaufvermögens- soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6270" model="account.account.template">
+      <field name="code">6270</field>
+      <field name="name">Abschreibungen auf Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6272" model="account.account.template">
+      <field name="code">6272</field>
+      <field name="name">Abschreibungen auf Umlaufvermögen- steuerrechtlich bedingt (soweit unüblich hoch)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6275" model="account.account.template">
+      <field name="code">6275</field>
+      <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen (soweit unüblich hoch)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6285" model="account.account.template">
+      <field name="code">6285</field>
+      <field name="name">Forderungsverluste 16% USt (soweit unüblich hoch)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6287" model="account.account.template">
+      <field name="code">6287</field>
+      <field name="name">Forderungsverluste 15% USt (soweit unüblich hoch)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA4" model="account.account.template">
+      <field name="code">K6GVA4</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA41" model="account.account.template">
+      <field name="code">K6GVA41</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6300" model="account.account.template">
+      <field name="code">6300</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6303" model="account.account.template">
+      <field name="code">6303</field>
+      <field name="name">Fremdleistungen / Fremdarbeiten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6305" model="account.account.template">
+      <field name="code">6305</field>
+      <field name="name">Raumkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6310" model="account.account.template">
+      <field name="code">6310</field>
+      <field name="name">Mietekosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6313" model="account.account.template">
+      <field name="code">6313</field>
+      <field name="name">Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6314" model="account.account.template">
+      <field name="code">6314</field>
+      <field name="name">Vergütungen an Mitunternehmer für die mietweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6315" model="account.account.template">
+      <field name="code">6315</field>
+      <field name="name">Pacht</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6318" model="account.account.template">
+      <field name="code">6318</field>
+      <field name="name">Gewerbesteuerlich zu berücksichtigende Pacht § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6319" model="account.account.template">
+      <field name="code">6319</field>
+      <field name="name">Vergütungen an Mitunternehmer für die Pachtweise überlassung ihrer Wirtschaftsgüter § 15 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6320" model="account.account.template">
+      <field name="code">6320</field>
+      <field name="name">Heizung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6325" model="account.account.template">
+      <field name="code">6325</field>
+      <field name="name">Gas- Strom- Wasser</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6330" model="account.account.template">
+      <field name="code">6330</field>
+      <field name="name">Reinigung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6335" model="account.account.template">
+      <field name="code">6335</field>
+      <field name="name">Instandhaltung betrieblicher Räume</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6345" model="account.account.template">
+      <field name="code">6345</field>
+      <field name="name">Sonstige Raumkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6350" model="account.account.template">
+      <field name="code">6350</field>
+      <field name="name">Grundstückaufwendungen- betrieblich</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6352" model="account.account.template">
+      <field name="code">6352</field>
+      <field name="name">Grundstückaufwendungen- sonstige neutrale</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6395" model="account.account.template">
+      <field name="code">6395</field>
+      <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 1-3 AO</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6396" model="account.account.template">
+      <field name="code">6396</field>
+      <field name="name">Zuwendungen- Spenden an Stiftungen für gemeinnützige Zwecke i. S. d. § 52 Abs. 2 Nr. 4 AO</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6397" model="account.account.template">
+      <field name="code">6397</field>
+      <field name="name">Zuwendungen- Spenden an Stiftungen für Kirchliche- religiöse und gemeinnützige Zwecke</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6398" model="account.account.template">
+      <field name="code">6398</field>
+      <field name="name">Zuwendungen- Spenden an Stiftungen für wissenschaftliche- mitdtätige- kulturelle Zwecke</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6400" model="account.account.template">
+      <field name="code">6400</field>
+      <field name="name">Versicherungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6405" model="account.account.template">
+      <field name="code">6405</field>
+      <field name="name">Versicherungen für Gebäude</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6420" model="account.account.template">
+      <field name="code">6420</field>
+      <field name="name">Beiträge </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6430" model="account.account.template">
+      <field name="code">6430</field>
+      <field name="name">Sonstige Abgaben</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6436" model="account.account.template">
+      <field name="code">6436</field>
+      <field name="name">Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6437" model="account.account.template">
+      <field name="code">6437</field>
+      <field name="name">steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6440" model="account.account.template">
+      <field name="code">6440</field>
+      <field name="name">Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6450" model="account.account.template">
+      <field name="code">6450</field>
+      <field name="name">Reparaturen und Instandhaltung von Bauten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6460" model="account.account.template">
+      <field name="code">6460</field>
+      <field name="name">Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6470" model="account.account.template">
+      <field name="code">6470</field>
+      <field name="name">Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6485" model="account.account.template">
+      <field name="code">6485</field>
+      <field name="name">Reparaturen und Instandhaltung von anderen Anlagen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6490" model="account.account.template">
+      <field name="code">6490</field>
+      <field name="name">Sonstige Reparaturen und Instandhaltung </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6498" model="account.account.template">
+      <field name="code">6498</field>
+      <field name="name">Mietleasing</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6499" model="account.account.template">
+      <field name="code">6499</field>
+      <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6500" model="account.account.template">
+      <field name="code">6500</field>
+      <field name="name">Fahrzeugkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6520" model="account.account.template">
+      <field name="code">6520</field>
+      <field name="name">Kfz-Versicherungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6530" model="account.account.template">
+      <field name="code">6530</field>
+      <field name="name">Laufende Kfz-Betriebskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6540" model="account.account.template">
+      <field name="code">6540</field>
+      <field name="name">kfz-Reparaturen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6550" model="account.account.template">
+      <field name="code">6550</field>
+      <field name="name">Garagenmiete</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6560" model="account.account.template">
+      <field name="code">6560</field>
+      <field name="name">Leasingfahrzeugkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6570" model="account.account.template">
+      <field name="code">6570</field>
+      <field name="name">Sonstige Kfz-kosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6580" model="account.account.template">
+      <field name="code">6580</field>
+      <field name="name">Mautgebühren</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6590" model="account.account.template">
+      <field name="code">6590</field>
+      <field name="name">Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6595" model="account.account.template">
+      <field name="code">6595</field>
+      <field name="name">Fremdfahrzeugkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6600" model="account.account.template">
+      <field name="code">6600</field>
+      <field name="name">Werbekosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6610" model="account.account.template">
+      <field name="code">6610</field>
+      <field name="name">Geschenke abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6620" model="account.account.template">
+      <field name="code">6620</field>
+      <field name="name">Geschenke nicht abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6625" model="account.account.template">
+      <field name="code">6625</field>
+      <field name="name">Geschenke ausschließlich betrieblich genutzt</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6630" model="account.account.template">
+      <field name="code">6630</field>
+      <field name="name">Repräsentationskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6640" model="account.account.template">
+      <field name="code">6640</field>
+      <field name="name">Bewirtungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6641" model="account.account.template">
+      <field name="code">6641</field>
+      <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6642" model="account.account.template">
+      <field name="code">6642</field>
+      <field name="name">Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6643" model="account.account.template">
+      <field name="code">6643</field>
+      <field name="name">Aufmerksamkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6644" model="account.account.template">
+      <field name="code">6644</field>
+      <field name="name">Nicht Abzugsfähige Bewirtungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6645" model="account.account.template">
+      <field name="code">6645</field>
+      <field name="name">Nicht Abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten (nicht abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6650" model="account.account.template">
+      <field name="code">6650</field>
+      <field name="name">Reisekosten Arbeitnehmer</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6652" model="account.account.template">
+      <field name="code">6652</field>
+      <field name="name">Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6660" model="account.account.template">
+      <field name="code">6660</field>
+      <field name="name">Reisekosten Arbeitnehmer übernachtungsaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6663" model="account.account.template">
+      <field name="code">6663</field>
+      <field name="name">Reisekosten Arbeitnehmer Fahrkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6664" model="account.account.template">
+      <field name="code">6664</field>
+      <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6668" model="account.account.template">
+      <field name="code">6668</field>
+      <field name="name">Kilometergelderstattung Arbeitnehmer</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6670" model="account.account.template">
+      <field name="code">6670</field>
+      <field name="name">Reisekosten Unternehmer</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6672" model="account.account.template">
+      <field name="code">6672</field>
+      <field name="name">Reisekosten Unternehmer (nicht abziehbarer anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6673" model="account.account.template">
+      <field name="code">6673</field>
+      <field name="name">Reisekosten Unternehmer Fahrkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6674" model="account.account.template">
+      <field name="code">6674</field>
+      <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6680" model="account.account.template">
+      <field name="code">6680</field>
+      <field name="name">Reisekosten Unternehmer übernachtungsaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6688" model="account.account.template">
+      <field name="code">6688</field>
+      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6689" model="account.account.template">
+      <field name="code">6689</field>
+      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6690" model="account.account.template">
+      <field name="code">6690</field>
+      <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte (Haben)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6700" model="account.account.template">
+      <field name="code">6700</field>
+      <field name="name">Kosten der Warenabgabe</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6710" model="account.account.template">
+      <field name="code">6710</field>
+      <field name="name">Verpackungsmaterial</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6740" model="account.account.template">
+      <field name="code">6740</field>
+      <field name="name">Ausgangsfrachten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6760" model="account.account.template">
+      <field name="code">6760</field>
+      <field name="name">Transportversicherungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6770" model="account.account.template">
+      <field name="code">6770</field>
+      <field name="name">Verkaufsprovisionen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6780" model="account.account.template">
+      <field name="code">6780</field>
+      <field name="name">Fremdarbeiten (Vertrieb)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6790" model="account.account.template">
+      <field name="code">6790</field>
+      <field name="name">Aufwand für Gewährleistung</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6800" model="account.account.template">
+      <field name="code">6800</field>
+      <field name="name">Porto</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6805" model="account.account.template">
+      <field name="code">6805</field>
+      <field name="name">Telefon</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6810" model="account.account.template">
+      <field name="code">6810</field>
+      <field name="name">Telefax und Internetkosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6815" model="account.account.template">
+      <field name="code">6815</field>
+      <field name="name">Bürobedarf</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6820" model="account.account.template">
+      <field name="code">6820</field>
+      <field name="name">Zeitschriften und Bücher</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6821" model="account.account.template">
+      <field name="code">6821</field>
+      <field name="name">Fortbildungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6822" model="account.account.template">
+      <field name="code">6822</field>
+      <field name="name">Freiwillige Sozialleistungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6825" model="account.account.template">
+      <field name="code">6825</field>
+      <field name="name">Rechts- und Beratungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6827" model="account.account.template">
+      <field name="code">6827</field>
+      <field name="name">Abschluss- und Prüfungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6830" model="account.account.template">
+      <field name="code">6830</field>
+      <field name="name">Buchführungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6835" model="account.account.template">
+      <field name="code">6835</field>
+      <field name="name">Mieten für Einrichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6839" model="account.account.template">
+      <field name="code">6839</field>
+      <field name="name">Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6840" model="account.account.template">
+      <field name="code">6840</field>
+      <field name="name">Mietleasing</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6844" model="account.account.template">
+      <field name="code">6844</field>
+      <field name="name">Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6845" model="account.account.template">
+      <field name="code">6845</field>
+      <field name="name">Werkzeuge und Kleingeräte</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6850" model="account.account.template">
+      <field name="code">6850</field>
+      <field name="name">Sonstiger Betriebsbedarf</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6855" model="account.account.template">
+      <field name="code">6855</field>
+      <field name="name">Nebenkosten des Geldverkehrs</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6856" model="account.account.template">
+      <field name="code">6856</field>
+      <field name="name">Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6857" model="account.account.template">
+      <field name="code">6857</field>
+      <field name="name">Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6860" model="account.account.template">
+      <field name="code">6860</field>
+      <field name="name">Nicht abziehbare Vorsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6870" model="account.account.template">
+      <field name="code">6870</field>
+      <field name="name">Nicht abziehbare Vorsteuer 16% </field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6876" model="account.account.template">
+      <field name="code">6876</field>
+      <field name="name">Abziehbare Aufsichtsratsvergütungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6880" model="account.account.template">
+      <field name="code">6880</field>
+      <field name="name">Aufwendungen aus Kursdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6884" model="account.account.template">
+      <field name="code">6884</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6885" model="account.account.template">
+      <field name="code">6885</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 19% USt (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6886" model="account.account.template">
+      <field name="code">6886</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen 16% USt (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6888" model="account.account.template">
+      <field name="code">6888</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6889" model="account.account.template">
+      <field name="code">6889</field>
+      <field name="name">Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6890" model="account.account.template">
+      <field name="code">6890</field>
+      <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6891" model="account.account.template">
+      <field name="code">6891</field>
+      <field name="name">Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6892" model="account.account.template">
+      <field name="code">6892</field>
+      <field name="name">Erlöse aus Verkäufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6895" model="account.account.template">
+      <field name="code">6895</field>
+      <field name="name">Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6896" model="account.account.template">
+      <field name="code">6896</field>
+      <field name="name">Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6897" model="account.account.template">
+      <field name="code">6897</field>
+      <field name="name">Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6898" model="account.account.template">
+      <field name="code">6898</field>
+      <field name="name">Anlagenabgänge Finanzanlagen 100% / 50% steuerfrei (inländische Kap. Ges.)(Restbuchwert bei Buchverlust)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6900" model="account.account.template">
+      <field name="code">6900</field>
+      <field name="name">Verluste aus dem Abgang von Gegenständen des Anlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6903" model="account.account.template">
+      <field name="code">6903</field>
+      <field name="name">Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6905" model="account.account.template">
+      <field name="code">6905</field>
+      <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6906" model="account.account.template">
+      <field name="code">6906</field>
+      <field name="name">Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) 100% / 50% nicht anzugsfähig (inlandische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6907" model="account.account.template">
+      <field name="code">6907</field>
+      <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens nach § 4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6908" model="account.account.template">
+      <field name="code">6908</field>
+      <field name="name">Abgang von Wirtschaftsgütern des Umlaufvermögens 100% / 50% nicht abzugsfähig (inlandische Kap. Ges.) nach § 4 Abs. 3 Satz 4 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6910" model="account.account.template">
+      <field name="code">6910</field>
+      <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6912" model="account.account.template">
+      <field name="code">6912</field>
+      <field name="name">Abschreibung auf Umlaufvermögen außer Vorräte und Wertpapieren des UV- steuerlich bedingt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6915" model="account.account.template">
+      <field name="code">6915</field>
+      <field name="name">Vorwegnahme künftiger Wertschwankungen im Umlaufvermögen außer Vorräte und Wertpapiere</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6916" model="account.account.template">
+      <field name="code">6916</field>
+      <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6917" model="account.account.template">
+      <field name="code">6917</field>
+      <field name="name">Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6920" model="account.account.template">
+      <field name="code">6920</field>
+      <field name="name">Einstellungen in die Pauschalwertberichtigung zu Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6923" model="account.account.template">
+      <field name="code">6923</field>
+      <field name="name">Einstellungen in die Einzelwertberichtigung zu Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6925" model="account.account.template">
+      <field name="code">6925</field>
+      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Steuerfreie Rücklagen)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6926" model="account.account.template">
+      <field name="code">6926</field>
+      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6927" model="account.account.template">
+      <field name="code">6927</field>
+      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6928" model="account.account.template">
+      <field name="code">6928</field>
+      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6929" model="account.account.template">
+      <field name="code">6929</field>
+      <field name="name">Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6930" model="account.account.template">
+      <field name="code">6930</field>
+      <field name="name">Forderungsverluste (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6931" model="account.account.template">
+      <field name="code">6931</field>
+      <field name="name">Forderungsverluste 7 % USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6932" model="account.account.template">
+      <field name="code">6932</field>
+      <field name="name">Forderungsverluste aus steuerfreien EG-Lieferungen (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6933" model="account.account.template">
+      <field name="code">6933</field>
+      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6934" model="account.account.template">
+      <field name="code">6934</field>
+      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6935" model="account.account.template">
+      <field name="code">6935</field>
+      <field name="name">Forderungsverluste 16% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6936" model="account.account.template">
+      <field name="code">6936</field>
+      <field name="name">Forderungsverluste 19% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6937" model="account.account.template">
+      <field name="code">6937</field>
+      <field name="name">Forderungsverluste 15% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6938" model="account.account.template">
+      <field name="code">6938</field>
+      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6939" model="account.account.template">
+      <field name="code">6939</field>
+      <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (übliche Höhe)</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6960" model="account.account.template">
+      <field name="code">6960</field>
+      <field name="name">Periodenfremde Aufwendungen soweit nicht außerordentlich</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6967" model="account.account.template">
+      <field name="code">6967</field>
+      <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6969" model="account.account.template">
+      <field name="code">6969</field>
+      <field name="name">Sonstige Aufwendungen unregelmäßig</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA5" model="account.account.template">
+      <field name="code">K6GVA5</field>
+      <field name="name">Kalkulatorische Kosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA51" model="account.account.template">
+      <field name="code">K6GVA51</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6970" model="account.account.template">
+      <field name="code">6970</field>
+      <field name="name">Kalkulatorischer Unternehmerlohn</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6972" model="account.account.template">
+      <field name="code">6972</field>
+      <field name="name">Kalkulatorische Miete/Pacht</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6974" model="account.account.template">
+      <field name="code">6974</field>
+      <field name="name">Kalkulatorische Zinsen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6976" model="account.account.template">
+      <field name="code">6976</field>
+      <field name="name">Kalkulatorische Abschreibungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6978" model="account.account.template">
+      <field name="code">6978</field>
+      <field name="name">Kalkulatorische Wagnisse</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6979" model="account.account.template">
+      <field name="code">6979</field>
+      <field name="name">Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6980" model="account.account.template">
+      <field name="code">6980</field>
+      <field name="name">Verrechneter kalkulatorischer Unternehmerlohn</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6982" model="account.account.template">
+      <field name="code">6982</field>
+      <field name="name">Verrechnete kalkulatorische Miete/Pacht</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6984" model="account.account.template">
+      <field name="code">6984</field>
+      <field name="name">Verrechnete kalkulatorische Zinsen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6986" model="account.account.template">
+      <field name="code">6986</field>
+      <field name="name">Verrechnete kalkulatorische Abschreibungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6988" model="account.account.template">
+      <field name="code">6988</field>
+      <field name="name">Verrechnete kalkulatorische Wagnisse</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6989" model="account.account.template">
+      <field name="code">6989</field>
+      <field name="name">Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA6" model="account.account.template">
+      <field name="code">K6GVA6</field>
+      <field name="name">Kosten bei Anwendung des Umsatzkostenverfahrens</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K6GVA61" model="account.account.template">
+      <field name="code">K6GVA61</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA6"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_6990" model="account.account.template">
+      <field name="code">6990</field>
+      <field name="name">Herstellungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6992" model="account.account.template">
+      <field name="code">6992</field>
+      <field name="name">Verwaltungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6994" model="account.account.template">
+      <field name="code">6994</field>
+      <field name="name">Vertriebskosten</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_6999" model="account.account.template">
+      <field name="code">6999</field>
+      <field name="name">Gegenkonto 6990-6998</field>
+      <field name="parent_id" ref="chart_skr04_K6GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE1" model="account.account.template">
+      <field name="code">K7GVE1</field>
+      <field name="name">Erträge aus Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE11" model="account.account.template">
+      <field name="code">K7GVE11</field>
+      <field name="name">Erträge aus Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7000" model="account.account.template">
+      <field name="code">7000</field>
+      <field name="name">Erträge aus Beteiligungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7005" model="account.account.template">
+      <field name="code">7005</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7006" model="account.account.template">
+      <field name="code">7006</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7007" model="account.account.template">
+      <field name="code">7007</field>
+      <field name="name">Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7008" model="account.account.template">
+      <field name="code">7008</field>
+      <field name="name">Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE2" model="account.account.template">
+      <field name="code">K7GVE2</field>
+      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE21" model="account.account.template">
+      <field name="code">K7GVE21</field>
+      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7010" model="account.account.template">
+      <field name="code">7010</field>
+      <field name="name">Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7014" model="account.account.template">
+      <field name="code">7014</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7015" model="account.account.template">
+      <field name="code">7015</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7019" model="account.account.template">
+      <field name="code">7019</field>
+      <field name="name">Eträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE3" model="account.account.template">
+      <field name="code">K7GVE3</field>
+      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE31" model="account.account.template">
+      <field name="code">K7GVE31</field>
+      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7100" model="account.account.template">
+      <field name="code">7100</field>
+      <field name="name">Sonstige Zinsen und ähnliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7102" model="account.account.template">
+      <field name="code">7102</field>
+      <field name="name">Steuerfreie Aufzinsung des Körperschaftsteuerguthabens nach §37 KStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7103" model="account.account.template">
+      <field name="code">7103</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7104" model="account.account.template">
+      <field name="code">7104</field>
+      <field name="name">Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7105" model="account.account.template">
+      <field name="code">7105</field>
+      <field name="name">Zinserträge § 233a AO</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7106" model="account.account.template">
+      <field name="code">7106</field>
+      <field name="name">Zinserträge § 233a AO Sonderfall anlage A KSt</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7110" model="account.account.template">
+      <field name="code">7110</field>
+      <field name="name">Sonstige Zinserträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7120" model="account.account.template">
+      <field name="code">7120</field>
+      <field name="name">Zinsähnliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7130" model="account.account.template">
+      <field name="code">7130</field>
+      <field name="name">Diskonterträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE4" model="account.account.template">
+      <field name="code">K7GVE4</field>
+      <field name="name">Erträge aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE41" model="account.account.template">
+      <field name="code">K7GVE41</field>
+      <field name="name">Erträge aus Verlustübernahme </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7190" model="account.account.template">
+      <field name="code">7190</field>
+      <field name="name">Erträge aus Verlustübernahme</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE42" model="account.account.template">
+      <field name="code">K7GVE42</field>
+      <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K7GVE42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA1" model="account.account.template">
+      <field name="code">K7GVA1</field>
+      <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA11" model="account.account.template">
+      <field name="code">K7GVA11</field>
+      <field name="name">Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA1"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7200" model="account.account.template">
+      <field name="code">7200</field>
+      <field name="name">Abschreibungen auf Finanzanlagen </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7204" model="account.account.template">
+      <field name="code">7204</field>
+      <field name="name">Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7208" model="account.account.template">
+      <field name="code">7208</field>
+      <field name="name">Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7214" model="account.account.template">
+      <field name="code">7214</field>
+      <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7250" model="account.account.template">
+      <field name="code">7250</field>
+      <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7255" model="account.account.template">
+      <field name="code">7255</field>
+      <field name="name">Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7260" model="account.account.template">
+      <field name="code">7260</field>
+      <field name="name">Vorwegnahme künftiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA11"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA2" model="account.account.template">
+      <field name="code">K7GVA2</field>
+      <field name="name">Zinsen und ähnliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA21" model="account.account.template">
+      <field name="code">K7GVA21</field>
+      <field name="name">Zinsen und ähnliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA2"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7309" model="account.account.template">
+      <field name="code">7309</field>
+      <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7313" model="account.account.template">
+      <field name="code">7313</field>
+      <field name="name">Nicht abzugsfähige Schuldzinsen gemäß § 4 Abs. 4a EStG (Hinzurechnungsbetrag)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7318" model="account.account.template">
+      <field name="code">7318</field>
+      <field name="name">In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7319" model="account.account.template">
+      <field name="code">7319</field>
+      <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7326" model="account.account.template">
+      <field name="code">7326</field>
+      <field name="name">Zinsen zur Finanzierung des Anlagevermögens</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7327" model="account.account.template">
+      <field name="code">7327</field>
+      <field name="name">Renten und dauernde Lasten aus Gründung/Erwerb §8 GewStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7328" model="account.account.template">
+      <field name="code">7328</field>
+      <field name="name">Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7329" model="account.account.template">
+      <field name="code">7329</field>
+      <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7330" model="account.account.template">
+      <field name="code">7330</field>
+      <field name="name">Zinsähnliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7340" model="account.account.template">
+      <field name="code">7340</field>
+      <field name="name">Diskontaufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7350" model="account.account.template">
+      <field name="code">7350</field>
+      <field name="name">Zinsen und ähnliche Aufwendungen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7351" model="account.account.template">
+      <field name="code">7351</field>
+      <field name="name">Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsfähig (inländische Kap. Ges.)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA21"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA3" model="account.account.template">
+      <field name="code">K7GVA3</field>
+      <field name="name">Aufwendungen aus Verlustübernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA31" model="account.account.template">
+      <field name="code">K7GVA31</field>
+      <field name="name">Aufwendungen aus Verlustübernahme</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7390" model="account.account.template">
+      <field name="code">7390</field>
+      <field name="name">Aufwendungen aus Verlustübernahme</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA31"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA32" model="account.account.template">
+      <field name="code">K7GVA32</field>
+      <field name="name">Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA3"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7392" model="account.account.template">
+      <field name="code">7392</field>
+      <field name="name">Abgeführte Gewinne auf Grund einer Gewinngemeinschaft</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA32"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE5" model="account.account.template">
+      <field name="code">K7GVE5</field>
+      <field name="name">Außerordentliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE51" model="account.account.template">
+      <field name="code">K7GVE51</field>
+      <field name="name">Außerordentliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7400" model="account.account.template">
+      <field name="code">7400</field>
+      <field name="name">Außerordentliche Erträge</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_7401" model="account.account.template">
+      <field name="code">7401</field>
+      <field name="name">Außerordentliche Erträge finanzwirksam</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </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="parent_id" ref="chart_skr04_K7GVE51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA4" model="account.account.template">
+      <field name="code">K7GVA4</field>
+      <field name="name">Außerordentliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA41" model="account.account.template">
+      <field name="code">K7GVA41</field>
+      <field name="name">Außerordentliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7500" model="account.account.template">
+      <field name="code">7500</field>
+      <field name="name">Außerordentliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7501" model="account.account.template">
+      <field name="code">7501</field>
+      <field name="name">Außerordentliche Aufwendungen finanzwirksam</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA5" model="account.account.template">
+      <field name="code">K7GVA5</field>
+      <field name="name">Steuern vom Einkommen und Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA51" model="account.account.template">
+      <field name="code">K7GVA51</field>
+      <field name="name">Steuern vom Einkommen und Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA5"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7600" model="account.account.template">
+      <field name="code">7600</field>
+      <field name="name">Körperschaftssteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7603" model="account.account.template">
+      <field name="code">7603</field>
+      <field name="name">Körperschaftssteuer für Vorjahr</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7604" model="account.account.template">
+      <field name="code">7604</field>
+      <field name="name">Körperschaftssteuererstattungen für Vorjahre</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7605" model="account.account.template">
+      <field name="code">7605</field>
+      <field name="name">Körperschaftssteuererstattung für Vorjahre nach §37 KStG</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7607" model="account.account.template">
+      <field name="code">7607</field>
+      <field name="name">Solidaritätszuschlagerstattungen für Vorjahre</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7608" model="account.account.template">
+      <field name="code">7608</field>
+      <field name="name">Solidaritätszuschlag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7609" model="account.account.template">
+      <field name="code">7609</field>
+      <field name="name">Solidaritätszuschlag für Vorjahre</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7610" model="account.account.template">
+      <field name="code">7610</field>
+      <field name="name">Gewerbesteuer </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7630" model="account.account.template">
+      <field name="code">7630</field>
+      <field name="name">Kapitalertragsteuer 25%</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7632" model="account.account.template">
+      <field name="code">7632</field>
+      <field name="name">Kapitalertragsteuer 20%</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </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="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7634" model="account.account.template">
+      <field name="code">7634</field>
+      <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 20%</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7635" model="account.account.template">
+      <field name="code">7635</field>
+      <field name="name">Zinsabschlagsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7368" model="account.account.template">
+      <field name="code">7368</field>
+      <field name="name">Anrechenbarer Solidaritätszuschlag auf Zinsabschlagsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7639" model="account.account.template">
+      <field name="code">7639</field>
+      <field name="name">Anzurechnende ausländische Quellensteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7640" model="account.account.template">
+      <field name="code">7640</field>
+      <field name="name">Steuernachzahlungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7642" model="account.account.template">
+      <field name="code">7642</field>
+      <field name="name">Steuererstattungen Vorjahre für Steuern vom Einkommen und Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7644" model="account.account.template">
+      <field name="code">7644</field>
+      <field name="name">Erträge aus der Auflösung von Rückstellungen für Steuern vom Einkommen und Ertrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA51"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA6" model="account.account.template">
+      <field name="code">K7GVA6</field>
+      <field name="name">Sonstige Steuern </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA61" model="account.account.template">
+      <field name="code">K7GVA61</field>
+      <field name="name">Sonstige Steuern </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA6"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7650" model="account.account.template">
+      <field name="code">7650</field>
+      <field name="name">Sonstige Steuern </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7675" model="account.account.template">
+      <field name="code">7675</field>
+      <field name="name">Verbrauchsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7678" model="account.account.template">
+      <field name="code">7678</field>
+      <field name="name">ökosteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7680" model="account.account.template">
+      <field name="code">7680</field>
+      <field name="name">Grundsteuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7685" model="account.account.template">
+      <field name="code">7685</field>
+      <field name="name">Kfz-Steuer</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7690" model="account.account.template">
+      <field name="code">7690</field>
+      <field name="name">Steuernachzahkungen Vorjahre für sonstige Steuern </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7692" model="account.account.template">
+      <field name="code">7692</field>
+      <field name="name">Steuererstattungen Vorjahre für sonstige Steuern </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_7694" model="account.account.template">
+      <field name="code">7694</field>
+      <field name="name">Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA61"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE6" model="account.account.template">
+      <field name="code">K7GVE6</field>
+      <field name="name">Gewinnvortrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7700" model="account.account.template">
+      <field name="code">7700</field>
+      <field name="name">Gewinnvortrag nach Verwendung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_liability"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA7" model="account.account.template">
+      <field name="code">K7GVA7</field>
+      <field name="name">Verlustvortrag</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7720" model="account.account.template">
+      <field name="code">7720</field>
+      <field name="name">Verlustvortrag nach Verwendung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE7" model="account.account.template">
+      <field name="code">K7GVE7</field>
+      <field name="name">Entnahme aus der Kapitalrücklage</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7730" model="account.account.template">
+      <field name="code">7730</field>
+      <field name="name">Entnahme aus der Kapitalrücklage</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE8" model="account.account.template">
+      <field name="code">K7GVE8</field>
+      <field name="name">Entnahme aus Gewinnrücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE81" model="account.account.template">
+      <field name="code">K7GVE81</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7735" model="account.account.template">
+      <field name="code">7735</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus der gesetzlichen Rücklage</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE81"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE82" model="account.account.template">
+      <field name="code">K7GVE82</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7740" model="account.account.template">
+      <field name="code">7740</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus der Rücklage für eigene Anteile </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE82"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE83" model="account.account.template">
+      <field name="code">K7GVE83</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7745" model="account.account.template">
+      <field name="code">7745</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus satzungsmäßigen Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVE83"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE84" model="account.account.template">
+      <field name="code">K7GVE84</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7750" model="account.account.template">
+      <field name="code">7750</field>
+      <field name="name">Entnahme aus Gewinnrücklagen aus anderen Gewinnrücklagen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE84"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE85" model="account.account.template">
+      <field name="code">K7GVE85</field>
+      <field name="name">Erträge aus Kapitalherabsetzung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7755" model="account.account.template">
+      <field name="code">7755</field>
+      <field name="name">Erträge aus Kapitalherabsetzung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE85"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVE86" model="account.account.template">
+      <field name="code">K7GVE86</field>
+      <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7760" model="account.account.template">
+      <field name="code">7760</field>
+      <field name="name">Einstellungen in die Kapitalrücklage nach den Vorschriften über die Vereinfachte Kapitalherabsetzung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVE86"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA8" model="account.account.template">
+      <field name="code">K7GVA8</field>
+      <field name="name">Einstellung in Gewinnrücklagen </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA81" model="account.account.template">
+      <field name="code">K7GVA81</field>
+      <field name="name">Einstellung in Gewinnrücklagen in die gesetzliche Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7765" model="account.account.template">
+      <field name="code">7765</field>
+      <field name="name">Einstellung in die gesetzliche Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA81"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA82" model="account.account.template">
+      <field name="code">K7GVA82</field>
+      <field name="name">Einstellung in Gewinnrücklagen in die Rücklage für eigene Anteile</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7770" model="account.account.template">
+      <field name="code">7770</field>
+      <field name="name">Einstellung in die Rücklage für eigene Anteile</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA82"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA83" model="account.account.template">
+      <field name="code">K7GVA83</field>
+      <field name="name">Einstellung in Gewinnrücklagen in satzungmäßige Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7775" model="account.account.template">
+      <field name="code">7775</field>
+      <field name="name">Einstellung in satzungmäßige Rücklage </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA83"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA84" model="account.account.template">
+      <field name="code">K7GVA84</field>
+      <field name="name">Einstellung in Gewinnrücklagen in andere Gewinnrücklagen </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7780" model="account.account.template">
+      <field name="code">7780</field>
+      <field name="name">Einstellung in andere Gewinnrücklagen </field>
+      <field name="parent_id" ref="chart_skr04_K7GVA84"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA85" model="account.account.template">
+      <field name="code">K7GVA85</field>
+      <field name="name">Ausschüttung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7790" model="account.account.template">
+      <field name="code">7790</field>
+      <field name="name">Vorabausschüttung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA85"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA86" model="account.account.template">
+      <field name="code">K7GVA86</field>
+      <field name="name">Vortrag auf neue Rechnung</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7795" model="account.account.template">
+      <field name="code">7795</field>
+      <field name="name">Vortrag auf neue Rechnung (GuV)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA86"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_income"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA87" model="account.account.template">
+      <field name="code">K7GVA87</field>
+      <field name="name">Sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7800" model="account.account.template">
+      <field name="code">7800</field>
+      <field name="name">(zu freien Verfügung)</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA87"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K7GVA88" model="account.account.template">
+      <field name="code">K7GVA88</field>
+      <field name="name">Sonstige betriebliche Erträge oder sonstige betriebliche Aufwendungen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA8"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_7990" model="account.account.template">
+      <field name="code">7990</field>
+      <field name="name">Aufwendungen/Erträge aus Umrechnungsdifferenzen</field>
+      <field name="parent_id" ref="chart_skr04_K7GVA88"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_expense"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS1" model="account.account.template">
+      <field name="code">K9VKS1</field>
+      <field name="name">Vortragskonten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9000" model="account.account.template">
+      <field name="code">9000</field>
+      <field name="name">Saldenvorträge- Sachkonten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9001" model="account.account.template">
+      <field name="code">9001</field>
+      <field name="name">Saldenvorträge</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9008" model="account.account.template">
+      <field name="code">9008</field>
+      <field name="name">Saldenvorträge Debitoren</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9009" model="account.account.template">
+      <field name="code">9009</field>
+      <field name="name">Saldenvorträge Kreditoren</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9060" model="account.account.template">
+      <field name="code">9060</field>
+      <field name="name">Offene Posten aus 1990</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9069" model="account.account.template">
+      <field name="code">9069</field>
+      <field name="name">Offene Posten aus 1999</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9070" model="account.account.template">
+      <field name="code">9070</field>
+      <field name="name">Offene Posten aus 2000</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9071" model="account.account.template">
+      <field name="code">9071</field>
+      <field name="name">Offene Posten aus 2001</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9072" model="account.account.template">
+      <field name="code">9072</field>
+      <field name="name">Offene Posten aus 2002</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9073" model="account.account.template">
+      <field name="code">9073</field>
+      <field name="name">Offene Posten aus 2003</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9074" model="account.account.template">
+      <field name="code">9074</field>
+      <field name="name">Offene Posten aus 2004</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9075" model="account.account.template">
+      <field name="code">9075</field>
+      <field name="name">Offene Posten aus 2005</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9076" model="account.account.template">
+      <field name="code">9076</field>
+      <field name="name">Offene Posten aus 2006</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9077" model="account.account.template">
+      <field name="code">9077</field>
+      <field name="name">Offene Posten aus 2007</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+
+    <record id="chart_skr04_9078" model="account.account.template">
+      <field name="code">9078</field>
+      <field name="name">Offene Posten aus 2008</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+
+    <record id="chart_skr04_9079" model="account.account.template">
+      <field name="code">9079</field>
+      <field name="name">Offene Posten aus 2009</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9090" model="account.account.template">
+      <field name="code">9090</field>
+      <field name="name">Summenvortragskonto</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9091" model="account.account.template">
+      <field name="code">9091</field>
+      <field name="name">Offene Posten aus 1991</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9092" model="account.account.template">
+      <field name="code">9092</field>
+      <field name="name">Offene Posten aus 1992</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9093" model="account.account.template">
+      <field name="code">9093</field>
+      <field name="name">Offene Posten aus 1993</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9094" model="account.account.template">
+      <field name="code">9094</field>
+      <field name="name">Offene Posten aus 1994</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9095" model="account.account.template">
+      <field name="code">9095</field>
+      <field name="name">Offene Posten aus 1995</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9096" model="account.account.template">
+      <field name="code">9096</field>
+      <field name="name">Offene Posten aus 1996</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9097" model="account.account.template">
+      <field name="code">9097</field>
+      <field name="name">Offene Posten aus 1997</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9098" model="account.account.template">
+      <field name="code">9098</field>
+      <field name="name">Offene Posten aus 1998</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS2" model="account.account.template">
+      <field name="code">K9VKS2</field>
+      <field name="name">Statistische Konten für Betriebswirtschaftliche Auswertungen (BWA)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9101" model="account.account.template">
+      <field name="code">9101</field>
+      <field name="name">Verkaufstage</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9102" model="account.account.template">
+      <field name="code">9102</field>
+      <field name="name">Anzahl der Barkunden</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9103" model="account.account.template">
+      <field name="code">9103</field>
+      <field name="name">Beschäftigte Personen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9104" model="account.account.template">
+      <field name="code">9104</field>
+      <field name="name">Unbezahlte Personen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9105" model="account.account.template">
+      <field name="code">9105</field>
+      <field name="name">Verkaufskräfte</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9106" model="account.account.template">
+      <field name="code">9106</field>
+      <field name="name">Geschäftsraum m2</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9107" model="account.account.template">
+      <field name="code">9107</field>
+      <field name="name">Verkaufsraum m2</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9116" model="account.account.template">
+      <field name="code">9116</field>
+      <field name="name">Anzahl Rechnungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9117" model="account.account.template">
+      <field name="code">9117</field>
+      <field name="name">Anzahl Kreditkunden monatlich</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9118" model="account.account.template">
+      <field name="code">9118</field>
+      <field name="name">Anzahl Kreditkunden aufgelaufen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9120" model="account.account.template">
+      <field name="code">9120</field>
+      <field name="name">Erweiterungsinvestitionen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9135" model="account.account.template">
+      <field name="code">9135</field>
+      <field name="name">Auftragseingang im Geschäftsjahr</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9140" model="account.account.template">
+      <field name="code">9140</field>
+      <field name="name">Auftragsbestand</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9190" model="account.account.template">
+      <field name="code">9190</field>
+      <field name="name">Gegenkonto für statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9199" model="account.account.template">
+      <field name="code">9199</field>
+      <field name="name">Gegenkonto zu Konten 9120- 9135-9140</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS3" model="account.account.template">
+      <field name="code">K9VKS3</field>
+      <field name="name">Statistische Konten für den Kennziffernteil der Bilanz</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9200" model="account.account.template">
+      <field name="code">9200</field>
+      <field name="name">Beschäftigte Personen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9209" model="account.account.template">
+      <field name="code">9209</field>
+      <field name="name">Gegenkonto zu 9200</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9210" model="account.account.template">
+      <field name="code">9210</field>
+      <field name="name">Produktive Löhne</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9219" model="account.account.template">
+      <field name="code">9219</field>
+      <field name="name">Gegenkonto zu 9210</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS3"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS4" model="account.account.template">
+      <field name="code">K9VKS4</field>
+      <field name="name">Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer Währung</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS41" model="account.account.template">
+      <field name="code">K9VKS41</field>
+      <field name="name">Gezeichnetes Kapital in DM</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9220" model="account.account.template">
+      <field name="code">9220</field>
+      <field name="name">Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS41"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS42" model="account.account.template">
+      <field name="code">K9VKS42</field>
+      <field name="name">Gezeichnetes Kapital in Euro</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS4"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9221" model="account.account.template">
+      <field name="code">9221</field>
+      <field name="name">Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9229" model="account.account.template">
+      <field name="code">9229</field>
+      <field name="name">Gegenkonto zu 9220-9221</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS42"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS5" model="account.account.template">
+      <field name="code">K9VKS5</field>
+      <field name="name">Passive Rechnungsabgrenzung</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9230" model="account.account.template">
+      <field name="code">9230</field>
+      <field name="name">Baukostenzuschüsse</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9232" model="account.account.template">
+      <field name="code">9232</field>
+      <field name="name">Investitionszulagen </field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9234" model="account.account.template">
+      <field name="code">9234</field>
+      <field name="name">Investitionszuschüsse </field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9239" model="account.account.template">
+      <field name="code">9239</field>
+      <field name="name">Gegenkonto zu Konten 9230- 9238</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9240" model="account.account.template">
+      <field name="code">9240</field>
+      <field name="name">Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9241" model="account.account.template">
+      <field name="code">9241</field>
+      <field name="name">Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9242" model="account.account.template">
+      <field name="code">9242</field>
+      <field name="name">Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9243" model="account.account.template">
+      <field name="code">9243</field>
+      <field name="name">Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9244" model="account.account.template">
+      <field name="code">9244</field>
+      <field name="name">Gegenkonto zu Konto 9240-43</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9245" model="account.account.template">
+      <field name="code">9245</field>
+      <field name="name">Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9246" model="account.account.template">
+      <field name="code">9246</field>
+      <field name="name">Forderungen aus Verkäufen immaterielle Vermögensgegenstände bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9247" model="account.account.template">
+      <field name="code">9247</field>
+      <field name="name">Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9249" model="account.account.template">
+      <field name="code">9249</field>
+      <field name="name">Gegenkonto zu Konto 9245-47</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS5"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS6" model="account.account.template">
+      <field name="code">K9VKS6</field>
+      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9250" model="account.account.template">
+      <field name="code">9250</field>
+      <field name="name">Eigenkapitalersetzende Gesellschafterdarlehen </field>
+      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9255" model="account.account.template">
+      <field name="code">9255</field>
+      <field name="name">Ungesicherte Gesellschafterdarlehen mit Restlaufzeit größer 5 Jahre</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9259" model="account.account.template">
+      <field name="code">9259</field>
+      <field name="name">Gegenkonto zu 9250 und 9255</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS6"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS7" model="account.account.template">
+      <field name="code">K9VKS7</field>
+      <field name="name">Aufgliederung der Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9260" model="account.account.template">
+      <field name="code">9260</field>
+      <field name="name">Kurzfristige Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9262" model="account.account.template">
+      <field name="code">9262</field>
+      <field name="name">Mittelfristige Rückstellungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9264" model="account.account.template">
+      <field name="code">9264</field>
+      <field name="name">Langfristige Rückstellungen- außer Pensionen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9269" model="account.account.template">
+      <field name="code">9269</field>
+      <field name="name">Gegenkonto zu Konto 9260 - 9268</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS7"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS8" model="account.account.template">
+      <field name="code">K9VKS8</field>
+      <field name="name">Statistische Konten für in der Bilanz auszuweisende Haftungsverhältnisse</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9270" model="account.account.template">
+      <field name="code">9270</field>
+      <field name="name">Gegenkonto zu 9271 - 9279 (Soll-Buchung)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9271" model="account.account.template">
+      <field name="code">9271</field>
+      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9272" model="account.account.template">
+      <field name="code">9272</field>
+      <field name="name">Verbindlichkeiten aus der Begebung und übertragung von Wechseln gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9273" model="account.account.template">
+      <field name="code">9273</field>
+      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9274" model="account.account.template">
+      <field name="code">9274</field>
+      <field name="name">Verbindlichkeiten aus Bürgschaften- Wechsel- und Scheckbürgschaften gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9275" model="account.account.template">
+      <field name="code">9275</field>
+      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9276" model="account.account.template">
+      <field name="code">9276</field>
+      <field name="name">Verbindlichkeiten aus Gewährleistungsverträgen gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9277" model="account.account.template">
+      <field name="code">9277</field>
+      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9278" model="account.account.template">
+      <field name="code">9278</field>
+      <field name="name">Haftung aus der Bestellung von Sicherheiten für fremde Verbindlichkeiten gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9279" model="account.account.template">
+      <field name="code">9279</field>
+      <field name="name">Verpflichtungen aus Treuhandvermögen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS8"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKS9" model="account.account.template">
+      <field name="code">K9VKS9</field>
+      <field name="name">Statistische Konten für die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9280" model="account.account.template">
+      <field name="code">9280</field>
+      <field name="name">Gegenkonto zu 9281-9284</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9281" model="account.account.template">
+      <field name="code">9281</field>
+      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9282" model="account.account.template">
+      <field name="code">9282</field>
+      <field name="name">Verpflichtungen aus Miet- und Leasingsverträgen gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9283" model="account.account.template">
+      <field name="code">9283</field>
+      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9284" model="account.account.template">
+      <field name="code">9284</field>
+      <field name="name">Andere Verpflichtungen gemäß § 285 Nr. 3 HGB gegenüber verbundenen Unternehmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS9"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSa" model="account.account.template">
+      <field name="code">K9VKSa</field>
+      <field name="name">Statistische Konten für 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9287" model="account.account.template">
+      <field name="code">9287</field>
+      <field name="name">Zinsen bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9288" model="account.account.template">
+      <field name="code">9288</field>
+      <field name="name">Mahngebühren bei Buchungen über Debitoren bei § 4 Abs. 3 EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9289" model="account.account.template">
+      <field name="code">9289</field>
+      <field name="name">Gegenkonto zu 9287 und 9288</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9290" model="account.account.template">
+      <field name="code">9290</field>
+      <field name="name">Statistisches Konto steuerfreie Auslagen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9291" model="account.account.template">
+      <field name="code">9291</field>
+      <field name="name">Gegenkonto zu 9290</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9292" model="account.account.template">
+      <field name="code">9292</field>
+      <field name="name">Statistisches Konto Fremdgeld</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9293" model="account.account.template">
+      <field name="code">9293</field>
+      <field name="name">Gegenkonto zu 9292</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSa1" model="account.account.template">
+      <field name="code">K9VKSa1</field>
+      <field name="name">Einlagen stiller Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9295" model="account.account.template">
+      <field name="code">9295</field>
+      <field name="name">Einlagen stiller Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa1"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSa2" model="account.account.template">
+      <field name="code">K9VKSa2</field>
+      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9297" model="account.account.template">
+      <field name="code">9297</field>
+      <field name="name">Steuerrechtlicher Ausgleichsposten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSa2"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSb" model="account.account.template">
+      <field name="code">K9VKSb</field>
+      <field name="name">Privat Teilhafter (für Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9400" model="account.account.template">
+      <field name="code">9400</field>
+      <field name="name">Privatentnahmen allgemein</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9410" model="account.account.template">
+      <field name="code">9410</field>
+      <field name="name">Privatsteuern</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9420" model="account.account.template">
+      <field name="code">9420</field>
+      <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9430" model="account.account.template">
+      <field name="code">9430</field>
+      <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9440" model="account.account.template">
+      <field name="code">9440</field>
+      <field name="name">Zuwendungen- Spenden</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9450" model="account.account.template">
+      <field name="code">9450</field>
+      <field name="name">Außergewöhnliche Belastungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9460" model="account.account.template">
+      <field name="code">9460</field>
+      <field name="name">Grundstücksaufwand</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9470" model="account.account.template">
+      <field name="code">9470</field>
+      <field name="name">Grundstücksertrag</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9480" model="account.account.template">
+      <field name="code">9480</field>
+      <field name="name">Unentgeltliche Wertabgaben</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9490" model="account.account.template">
+      <field name="code">9490</field>
+      <field name="name">Privateinlagen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSb"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSc" model="account.account.template">
+      <field name="code">K9VKSc</field>
+      <field name="name">Statistische Konten für die Kapitalkontenentwicklung</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9500" model="account.account.template">
+      <field name="code">9500</field>
+      <field name="name">Anteil für Konto Vollhafter 2000</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9501" model="account.account.template">
+      <field name="code">9501</field>
+      <field name="name">Anteil für Konto Vollhafter 2001</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9502" model="account.account.template">
+      <field name="code">9502</field>
+      <field name="name">Anteil für Konto Vollhafter 2002</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9503" model="account.account.template">
+      <field name="code">9503</field>
+      <field name="name">Anteil für Konto Vollhafter 2003</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9504" model="account.account.template">
+      <field name="code">9504</field>
+      <field name="name">Anteil für Konto Vollhafter 2004</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9505" model="account.account.template">
+      <field name="code">9505</field>
+      <field name="name">Anteil für Konto Vollhafter 2005</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9506" model="account.account.template">
+      <field name="code">9506</field>
+      <field name="name">Anteil für Konto Vollhafter 2006</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9507" model="account.account.template">
+      <field name="code">9507</field>
+      <field name="name">Anteil für Konto Vollhafter 2007</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9508" model="account.account.template">
+      <field name="code">9508</field>
+      <field name="name">Anteil für Konto Vollhafter 2008</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9509" model="account.account.template">
+      <field name="code">9509</field>
+      <field name="name">Anteil für Konto Vollhafter 2009</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9510" model="account.account.template">
+      <field name="code">9510</field>
+      <field name="name">Anteil für Konto Vollhafter 2010</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9511" model="account.account.template">
+      <field name="code">9511</field>
+      <field name="name">Anteil für Konto Vollhafter 2011</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9512" model="account.account.template">
+      <field name="code">9512</field>
+      <field name="name">Anteil für Konto Vollhafter 2012</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9513" model="account.account.template">
+      <field name="code">9513</field>
+      <field name="name">Anteil für Konto Vollhafter 2013</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9514" model="account.account.template">
+      <field name="code">9514</field>
+      <field name="name">Anteil für Konto Vollhafter 2014</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9515" model="account.account.template">
+      <field name="code">9515</field>
+      <field name="name">Anteil für Konto Vollhafter 2015</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9516" model="account.account.template">
+      <field name="code">9516</field>
+      <field name="name">Anteil für Konto Vollhafter 2016</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9517" model="account.account.template">
+      <field name="code">9517</field>
+      <field name="name">Anteil für Konto Vollhafter 2017</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9518" model="account.account.template">
+      <field name="code">9518</field>
+      <field name="name">Anteil für Konto Vollhafter 2018</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9519" model="account.account.template">
+      <field name="code">9519</field>
+      <field name="name">Anteil für Konto Vollhafter 2019</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9520" model="account.account.template">
+      <field name="code">9520</field>
+      <field name="name">Anteil für Konto Vollhafter 2020</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9521" model="account.account.template">
+      <field name="code">9521</field>
+      <field name="name">Anteil für Konto Vollhafter 2021</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9522" model="account.account.template">
+      <field name="code">9522</field>
+      <field name="name">Anteil für Konto Vollhafter 2022</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9523" model="account.account.template">
+      <field name="code">9523</field>
+      <field name="name">Anteil für Konto Vollhafter 2023</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9524" model="account.account.template">
+      <field name="code">9524</field>
+      <field name="name">Anteil für Konto Vollhafter 2024</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9525" model="account.account.template">
+      <field name="code">9525</field>
+      <field name="name">Anteil für Konto Vollhafter 2025</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9526" model="account.account.template">
+      <field name="code">9526</field>
+      <field name="name">Anteil für Konto Vollhafter 2026</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9527" model="account.account.template">
+      <field name="code">9527</field>
+      <field name="name">Anteil für Konto Vollhafter 2027</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9528" model="account.account.template">
+      <field name="code">9528</field>
+      <field name="name">Anteil für Konto Vollhafter 2028</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9529" model="account.account.template">
+      <field name="code">9529</field>
+      <field name="name">Anteil für Konto Vollhafter 2029</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9530" model="account.account.template">
+      <field name="code">9530</field>
+      <field name="name">Anteil für Konto Vollhafter 9810</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9531" model="account.account.template">
+      <field name="code">9531</field>
+      <field name="name">Anteil für Konto Vollhafter 9811</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9532" model="account.account.template">
+      <field name="code">9532</field>
+      <field name="name">Anteil für Konto Vollhafter 9812</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9533" model="account.account.template">
+      <field name="code">9533</field>
+      <field name="name">Anteil für Konto Vollhafter 9813</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9534" model="account.account.template">
+      <field name="code">9534</field>
+      <field name="name">Anteil für Konto Vollhafter 9814</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9535" model="account.account.template">
+      <field name="code">9535</field>
+      <field name="name">Anteil für Konto Vollhafter 9815</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9536" model="account.account.template">
+      <field name="code">9536</field>
+      <field name="name">Anteil für Konto Vollhafter 9816</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9537" model="account.account.template">
+      <field name="code">9537</field>
+      <field name="name">Anteil für Konto Vollhafter 9817</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9538" model="account.account.template">
+      <field name="code">9538</field>
+      <field name="name">Anteil für Konto Vollhafter 9818</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9539" model="account.account.template">
+      <field name="code">9539</field>
+      <field name="name">Anteil für Konto Vollhafter 9819</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9540" model="account.account.template">
+      <field name="code">9540</field>
+      <field name="name">Anteil für Konto Vollhafter 0060</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9541" model="account.account.template">
+      <field name="code">9541</field>
+      <field name="name">Anteil für Konto Vollhafter 0061</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9542" model="account.account.template">
+      <field name="code">9542</field>
+      <field name="name">Anteil für Konto Vollhafter 0062</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9543" model="account.account.template">
+      <field name="code">9543</field>
+      <field name="name">Anteil für Konto Vollhafter 0063</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9544" model="account.account.template">
+      <field name="code">9544</field>
+      <field name="name">Anteil für Konto Vollhafter 0064</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9545" model="account.account.template">
+      <field name="code">9545</field>
+      <field name="name">Anteil für Konto Vollhafter 0065</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9546" model="account.account.template">
+      <field name="code">9546</field>
+      <field name="name">Anteil für Konto Vollhafter 0066</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9547" model="account.account.template">
+      <field name="code">9547</field>
+      <field name="name">Anteil für Konto Vollhafter 0067</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9548" model="account.account.template">
+      <field name="code">9548</field>
+      <field name="name">Anteil für Konto Vollhafter 0068</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9549" model="account.account.template">
+      <field name="code">9549</field>
+      <field name="name">Anteil für Konto Vollhafter 0069</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9550" model="account.account.template">
+      <field name="code">9550</field>
+      <field name="name">Anteil für Konto Teilhafter 2050</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9551" model="account.account.template">
+      <field name="code">9551</field>
+      <field name="name">Anteil für Konto Teilhafter 2051</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9552" model="account.account.template">
+      <field name="code">9552</field>
+      <field name="name">Anteil für Konto Teilhafter 2052</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9553" model="account.account.template">
+      <field name="code">9553</field>
+      <field name="name">Anteil für Konto Teilhafter 2053</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9554" model="account.account.template">
+      <field name="code">9554</field>
+      <field name="name">Anteil für Konto Teilhafter 2054</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9555" model="account.account.template">
+      <field name="code">9555</field>
+      <field name="name">Anteil für Konto Teilhafter 2055</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9556" model="account.account.template">
+      <field name="code">9556</field>
+      <field name="name">Anteil für Konto Teilhafter 2056</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9557" model="account.account.template">
+      <field name="code">9557</field>
+      <field name="name">Anteil für Konto Teilhafter 2057</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9558" model="account.account.template">
+      <field name="code">9558</field>
+      <field name="name">Anteil für Konto Teilhafter 2058</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9559" model="account.account.template">
+      <field name="code">9559</field>
+      <field name="name">Anteil für Konto Teilhafter 2059</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9560" model="account.account.template">
+      <field name="code">9560</field>
+      <field name="name">Anteil für Konto Teilhafter 2060</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9561" model="account.account.template">
+      <field name="code">9561</field>
+      <field name="name">Anteil für Konto Teilhafter 2061</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9562" model="account.account.template">
+      <field name="code">9562</field>
+      <field name="name">Anteil für Konto Teilhafter 2062</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9563" model="account.account.template">
+      <field name="code">9563</field>
+      <field name="name">Anteil für Konto Teilhafter 2063</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9564" model="account.account.template">
+      <field name="code">9564</field>
+      <field name="name">Anteil für Konto Teilhafter 2064</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9565" model="account.account.template">
+      <field name="code">9565</field>
+      <field name="name">Anteil für Konto Teilhafter 2065</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9566" model="account.account.template">
+      <field name="code">9566</field>
+      <field name="name">Anteil für Konto Teilhafter 2066</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9567" model="account.account.template">
+      <field name="code">9567</field>
+      <field name="name">Anteil für Konto Teilhafter 2067</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9568" model="account.account.template">
+      <field name="code">9568</field>
+      <field name="name">Anteil für Konto Teilhafter 2068</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9569" model="account.account.template">
+      <field name="code">9569</field>
+      <field name="name">Anteil für Konto Teilhafter 2069</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9570" model="account.account.template">
+      <field name="code">9570</field>
+      <field name="name">Anteil für Konto Teilhafter 2070 </field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9571" model="account.account.template">
+      <field name="code">9571</field>
+      <field name="name">Anteil für Konto Teilhafter 2071</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9572" model="account.account.template">
+      <field name="code">9572</field>
+      <field name="name">Anteil für Konto Teilhafter 2072</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9573" model="account.account.template">
+      <field name="code">9573</field>
+      <field name="name">Anteil für Konto Teilhafter 2073</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9574" model="account.account.template">
+      <field name="code">9574</field>
+      <field name="name">Anteil für Konto Teilhafter 2074</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9575" model="account.account.template">
+      <field name="code">9575</field>
+      <field name="name">Anteil für Konto Teilhafter 2075</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9576" model="account.account.template">
+      <field name="code">9576</field>
+      <field name="name">Anteil für Konto Teilhafter 2076</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9577" model="account.account.template">
+      <field name="code">9577</field>
+      <field name="name">Anteil für Konto Teilhafter 2077</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9578" model="account.account.template">
+      <field name="code">9578</field>
+      <field name="name">Anteil für Konto Teilhafter 2078</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9579" model="account.account.template">
+      <field name="code">9579</field>
+      <field name="name">Anteil für Konto Teilhafter 2079</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9580" model="account.account.template">
+      <field name="code">9580</field>
+      <field name="name">Anteil für Konto Vollhafter 9820 </field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9581" model="account.account.template">
+      <field name="code">9581</field>
+      <field name="name">Anteil für Konto Vollhafter 9821</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9582" model="account.account.template">
+      <field name="code">9582</field>
+      <field name="name">Anteil für Konto Vollhafter 9822</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9583" model="account.account.template">
+      <field name="code">9583</field>
+      <field name="name">Anteil für Konto Vollhafter 9823</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9584" model="account.account.template">
+      <field name="code">9584</field>
+      <field name="name">Anteil für Konto Vollhafter 9824</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9585" model="account.account.template">
+      <field name="code">9585</field>
+      <field name="name">Anteil für Konto Vollhafter 9825</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9586" model="account.account.template">
+      <field name="code">9586</field>
+      <field name="name">Anteil für Konto Vollhafter 9826</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9587" model="account.account.template">
+      <field name="code">9587</field>
+      <field name="name">Anteil für Konto Vollhafter 9827</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9588" model="account.account.template">
+      <field name="code">9588</field>
+      <field name="name">Anteil für Konto Vollhafter 9828</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9589" model="account.account.template">
+      <field name="code">9589</field>
+      <field name="name">Anteil für Konto Vollhafter 9829</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9590" model="account.account.template">
+      <field name="code">9590</field>
+      <field name="name">Anteil für Konto Teilhafter 0080 </field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9591" model="account.account.template">
+      <field name="code">9591</field>
+      <field name="name">Anteil für Konto Teilhafter 0081</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9592" model="account.account.template">
+      <field name="code">9592</field>
+      <field name="name">Anteil für Konto Teilhafter 0082</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9593" model="account.account.template">
+      <field name="code">9593</field>
+      <field name="name">Anteil für Konto Teilhafter 0083</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9594" model="account.account.template">
+      <field name="code">9594</field>
+      <field name="name">Anteil für Konto Teilhafter 0084</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9595" model="account.account.template">
+      <field name="code">9595</field>
+      <field name="name">Anteil für Konto Teilhafter 0085</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9596" model="account.account.template">
+      <field name="code">9596</field>
+      <field name="name">Anteil für Konto Teilhafter 0086</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9597" model="account.account.template">
+      <field name="code">9597</field>
+      <field name="name">Anteil für Konto Teilhafter 0087</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9598" model="account.account.template">
+      <field name="code">9598</field>
+      <field name="name">Anteil für Konto Teilhafter 0088</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9599" model="account.account.template">
+      <field name="code">9599</field>
+      <field name="name">Anteil für Konto Teilhafter 0089</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9600" model="account.account.template">
+      <field name="code">9600</field>
+      <field name="name">Name des Gesellschafters Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9610" model="account.account.template">
+      <field name="code">9610</field>
+      <field name="name">Tätigkeitsvergütung Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9620" model="account.account.template">
+      <field name="code">9620</field>
+      <field name="name">Tantieme Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9630" model="account.account.template">
+      <field name="code">9630</field>
+      <field name="name">Darlehensverzinsung Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9640" model="account.account.template">
+      <field name="code">9640</field>
+      <field name="name">Gebrauchsüberlassung Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9650" model="account.account.template">
+      <field name="code">9650</field>
+      <field name="name">Sonstige Vergütungen Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9690" model="account.account.template">
+      <field name="code">9690</field>
+      <field name="name">Restanteil Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9700" model="account.account.template">
+      <field name="code">9700</field>
+      <field name="name">Name des Gesellschafters Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9710" model="account.account.template">
+      <field name="code">9710</field>
+      <field name="name">Tätigkeitsvergütung Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9720" model="account.account.template">
+      <field name="code">9720</field>
+      <field name="name">Tantieme Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9730" model="account.account.template">
+      <field name="code">9730</field>
+      <field name="name">Darlehensverzinsung Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9740" model="account.account.template">
+      <field name="code">9740</field>
+      <field name="name">Gebrauchsüberlassung Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9750" model="account.account.template">
+      <field name="code">9750</field>
+      <field name="name">Sonstige Vergütungen Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9780" model="account.account.template">
+      <field name="code">9780</field>
+      <field name="name">Anteil für Konto 9840-49 Teilhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9790" model="account.account.template">
+      <field name="code">9790</field>
+      <field name="name">Restanteil Teillhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9800" model="account.account.template">
+      <field name="code">9800</field>
+      <field name="name">Lösch- und Korrekturschlüssel</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9801" model="account.account.template">
+      <field name="code">9801</field>
+      <field name="name">Lösch- und Korrekturschlüssel</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSc"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSd" model="account.account.template">
+      <field name="code">K9VKSd</field>
+      <field name="name">Kapital Personenhandelsgesellschaft Vollhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9810" model="account.account.template">
+      <field name="code">9810</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9820" model="account.account.template">
+      <field name="code">9820</field>
+      <field name="name">Verlust-/ Vortragskonto</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9830" model="account.account.template">
+      <field name="code">9830</field>
+      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSd"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSe" model="account.account.template">
+      <field name="code">K9VKSe</field>
+      <field name="name">Kapital Personenhandelsgesellschaft Teilhafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9840" model="account.account.template">
+      <field name="code">9840</field>
+      <field name="name">Gesellschafter-Darlehen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSe"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9850" model="account.account.template">
+      <field name="code">9850</field>
+      <field name="name">Verrechnungskonto für Einzahlungsverpflichtungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSe"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSf" model="account.account.template">
+      <field name="code">K9VKSf</field>
+      <field name="name">Einzahlungsverpflichtungen im Bereich der Forderungen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9860" model="account.account.template">
+      <field name="code">9860</field>
+      <field name="name">Einzahlungsverpflichtungen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSf"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9870" model="account.account.template">
+      <field name="code">9870</field>
+      <field name="name">Einzahlungsverpflichtungen Kommanditisten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSf"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSg" model="account.account.template">
+      <field name="code">K9VKSg</field>
+      <field name="name">Ausgleichsposten für aktivierte eigene Anteile und Bilanzierungshilfen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9880" model="account.account.template">
+      <field name="code">9880</field>
+      <field name="name">Ausgleichsposten für aktivierte eigene Anteile </field>
+      <field name="parent_id" ref="chart_skr04_K9VKSg"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9882" model="account.account.template">
+      <field name="code">9882</field>
+      <field name="name">Ausgleichsposten für aktivierte Bilanzierungshilfen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSg"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSh" model="account.account.template">
+      <field name="code">K9VKSh</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9883" model="account.account.template">
+      <field name="code">9883</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSh"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9884" model="account.account.template">
+      <field name="code">9884</field>
+      <field name="name">Nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSh"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSi" model="account.account.template">
+      <field name="code">K9VKSi</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9885" model="account.account.template">
+      <field name="code">9885</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen persönlich haftender Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSi"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9886" model="account.account.template">
+      <field name="code">9886</field>
+      <field name="name">Verrechnungskonto für nicht durch Vermögenseinlagen gedeckte Entnahmen Kommanditisten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSi"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSj" model="account.account.template">
+      <field name="code">K9VKSj</field>
+      <field name="name">Steueraufwand der Gesellschafter</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9887" model="account.account.template">
+      <field name="code">9887</field>
+      <field name="name">Steueraufwand der Gesellschafter </field>
+      <field name="parent_id" ref="chart_skr04_K9VKSj"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9889" model="account.account.template">
+      <field name="code">9889</field>
+      <field name="name">Gegenkonto zu 9887</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSj"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSk" model="account.account.template">
+      <field name="code">K9VKSk</field>
+      <field name="name">Statistische Konten für Gewinnzuschlag</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9890" model="account.account.template">
+      <field name="code">9890</field>
+      <field name="name">Statistische Konten für den Gewinnzuschlag nach §§ 6b- 6c und 7g EStG (Haben-Buchung)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSk"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9891" model="account.account.template">
+      <field name="code">9891</field>
+      <field name="name">Statistische Konten für den Gewinnzuschlag- Gegenkonto zu 9890</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSk"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSl" model="account.account.template">
+      <field name="code">K9VKSl</field>
+      <field name="name">Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9893" model="account.account.template">
+      <field name="code">9893</field>
+      <field name="name">Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9894" model="account.account.template">
+      <field name="code">9894</field>
+      <field name="name">Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9895" model="account.account.template">
+      <field name="code">9895</field>
+      <field name="name">Gegenkonto 9893-9894 für die Aufteilung der Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9896" model="account.account.template">
+      <field name="code">9896</field>
+      <field name="name">Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9897" model="account.account.template">
+      <field name="code">9897</field>
+      <field name="name">Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9899" model="account.account.template">
+      <field name="code">9899</field>
+      <field name="name">Gegenkonto 9896-9897 für die Aufteilung der Vorsteuer (EüR)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9900" model="account.account.template">
+      <field name="code">9900</field>
+      <field name="name">SO Commitment</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSl"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSm" model="account.account.template">
+      <field name="code">K9VKSm</field>
+      <field name="name">Statistische Konten zu § 4 (4a) EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9910" model="account.account.template">
+      <field name="code">9910</field>
+      <field name="name">Gegenkonto zur Minderung der Entnahmen §4 (4a) EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9911" model="account.account.template">
+      <field name="code">9911</field>
+      <field name="name">Minderung der Entnahmen §4 (4a) EStG (Haben)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9912" model="account.account.template">
+      <field name="code">9912</field>
+      <field name="name">Erhöhung der Entnahmen §4 (4a) EStG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9913" model="account.account.template">
+      <field name="code">9913</field>
+      <field name="name">Gegenkonto zur Erhöhung der Entnahmen §4 (4a) EStG (Haben)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSm"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSn" model="account.account.template">
+      <field name="code">K9VKSn</field>
+      <field name="name">Statistische konten für Kinderbetreuungskosten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9918" model="account.account.template">
+      <field name="code">9918</field>
+      <field name="name">Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSn"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9919" model="account.account.template">
+      <field name="code">9919</field>
+      <field name="name">Gegenkonto zu 9918 (Haben)</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSn"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_K9VKSo" model="account.account.template">
+      <field name="code">K9VKSo</field>
+      <field name="name">Statistische Konten für den GuV-Ausweis in "Gutschrift bzw. Belastung auf Verbindlichkeitskonten" bei den Zuordnungstabellen für PersHG nach KapCoRiLiG</field>
+      <field name="parent_id" ref="chart_skr04_K9VKS"/>
+      <field name="type">view</field>
+      <field name="user_type" ref="account.account_type_view"/>
+    </record>
+    
+    <record id="chart_skr04_9980" model="account.account.template">
+      <field name="code">9980</field>
+      <field name="name">Anteil für Verbindlichkeitskonten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSo"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+    
+    <record id="chart_skr04_9981" model="account.account.template">
+      <field name="code">9981</field>
+      <field name="name">Verrechnungskonto für Anteil Verbindlichkeitskonten</field>
+      <field name="parent_id" ref="chart_skr04_K9VKSo"/>
+      <field name="reconcile" eval="False"/>
+      <field name="type">other</field>
+      <field name="user_type" ref="account.account_type_other"/>
+    </record>
+
+  </data>
+</openerp>
diff --git a/addons/l10n_de/account_chart_template_skr03.xml b/addons/l10n_de/account_chart_template_skr03.xml
new file mode 100755
index 00000000000..99de6d9f859
--- /dev/null
+++ b/addons/l10n_de/account_chart_template_skr03.xml
@@ -0,0 +1,17 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+ <data noupdate="1">
+<!-- Chart Template -->
+
+        <record id="l10n_de_chart_template" model="account.chart.template">
+            <field name="name">Deutscher Kontenplan SKR03</field>
+            <field name="account_root_id" ref="root_de"/>
+            <field name="tax_code_root_id" ref="tax_code_USTVA_skr03"/>
+            <field name="bank_account_view_id" ref="account_1200"/>
+            <field name="property_account_receivable" ref="account_1400"/>
+            <field name="property_account_payable" ref="account_1600"/>
+            <field name="property_account_expense_categ" ref="account_3400"/>
+            <field name="property_account_income_categ" ref="account_8400"/>
+        </record>
+   </data>
+</openerp>
diff --git a/addons/l10n_de/account_chart_template_skr04.xml b/addons/l10n_de/account_chart_template_skr04.xml
new file mode 100755
index 00000000000..cd7f5ca724b
--- /dev/null
+++ b/addons/l10n_de/account_chart_template_skr04.xml
@@ -0,0 +1,17 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+ <data noupdate="1">
+<!-- Chart Template -->
+
+        <record id="l10n_chart_de_skr04" model="account.chart.template">
+            <field name="name">Deutscher Kontenplan SKR04</field>
+            <field name="account_root_id" ref="chart_skr04"/>
+            <field name="tax_code_root_id" ref="tax_code_USTVA_skr04"/>
+            <field name="bank_account_view_id" ref="chart_skr04_1800"/>
+            <field name="property_account_receivable" ref="chart_skr04_1200"/>
+            <field name="property_account_payable" ref="chart_skr04_3300"/>
+            <field name="property_account_expense_categ" ref="chart_skr04_5400"/>
+            <field name="property_account_income_categ" ref="chart_skr04_4400"/>
+        </record>
+   </data>
+</openerp>
diff --git a/addons/l10n_de/account_tax_fiscal_position_skr03.xml b/addons/l10n_de/account_tax_fiscal_position_skr03.xml
new file mode 100755
index 00000000000..9864683d400
--- /dev/null
+++ b/addons/l10n_de/account_tax_fiscal_position_skr03.xml
@@ -0,0 +1,434 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+	<data noupdate="True">  
+	<!-- ust Codes -->
+        <!-- Purchases + Input ust -->
+
+			<record model="account.tax.template" id="tax_eu_19_purchase_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Innergem. Erwerb 19%USt/19%VSt</field>
+			<field name="description">innergem. Erwerb 19%</field>
+			<field name="type">percent</field>
+			<field name="amount">1</field>
+			<field name="type_tax_use">purchase</field>
+			<field eval="True" name="child_depend"/>
+		</record>
+		<record model="account.tax.template" id="tax_eu_19_purchase_ust_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">19% Umsatzsteuer aus innergem. Erwerb</field>
+			<field name="description">19% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">-0.19</field>
+			<field name="account_paid_id" ref="account_1774"/>
+			<field name="base_code_id" ref="tax_code_89_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_891_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1774"/>
+			<field name="ref_base_code_id" ref="tax_code_89_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_891_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_19_purchase_skr03"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_19_purchase_vst_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>			
+			<field name="name">19% Vorsteuer aus innergem. Erwerb</field>
+			<field name="description">19% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="account_1574"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_61_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1574"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_61_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_19_purchase_skr03"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Innergem. Erwerb 7%USt/7%VSt</field>
+			<field name="description">innergem. Erwerb 7%</field>
+			<field name="type">percent</field>
+			<field name="amount">1</field>
+			<field name="type_tax_use">purchase</field>
+			<field eval="True" name="child_depend"/>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_ust_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">7% Umsatzsteuer aus innergem. Erwerb</field>
+			<field name="description">7% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">-0.07</field>
+			<field name="account_paid_id" ref="account_1772"/>
+			<field name="base_code_id" ref="tax_code_89_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_931_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1772"/>
+			<field name="ref_base_code_id" ref="tax_code_89_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_931_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_7_purchase_skr03"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_vst_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">7% Vorsteuer aus innergem. Erwerb</field>
+			<field name="description">7% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="account_1572"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_61_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1572"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_61_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_7_purchase_skr03"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_sale_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Steuerfreie innergem. Lieferung (§4 Abs. 1b UStG) </field>
+			<field name="description">steuerfreie innergem. Lieferung</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="account_1770"/>
+			<field name="base_code_id" ref="tax_code_41_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1770"/>
+			<field name="ref_base_code_id" ref="tax_code_41_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_export_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Steuerfreie Ausfuhr (§4 Nr. 1a UStG)</field>
+			<field name="description">steuerfreie Ausfuhr</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="account_1770"/>
+			<field name="base_code_id" ref="tax_code_43_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1770"/>
+			<field name="ref_base_code_id" ref="tax_code_43_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_import_19_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">19% Einfuhrumsatzsteuer</field>
+			<field name="description">19% EUSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="account_1588"/>
+			<field name="base_code_id" ref="tax_code_BAUS19_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_62_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1588"/>
+			<field name="ref_base_code_id" ref="tax_code_BAUS19_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_62_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_import_7_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">7% Einfuhrumsatzsteuer</field>
+			<field name="description">7% EUSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="account_1588"/>
+			<field name="base_code_id" ref="tax_code_BAUS7_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_62_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1588"/>
+			<field name="ref_base_code_id" ref="tax_code_BAUS7_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_62_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_not_taxable_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">nicht steuerbar</field>
+			<field name="description">nicht steuerbar</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="account_1770"/>
+			<field name="base_code_id" ref="tax_code_45_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1770"/>
+			<field name="ref_base_code_id" ref="tax_code_45_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_19_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">19% Umsatzsteuer</field>
+			<field name="description">19% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="account_1776"/>
+			<field name="base_code_id" ref="tax_code_81_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_811_skr03"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1776"/>
+			<field name="ref_base_code_id" ref="tax_code_81_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_811_skr03"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_7_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">7% Umsatzsteuer</field>
+			<field name="description">7% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="account_1771"/>
+			<field name="base_code_id" ref="tax_code_86_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_861_skr03"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1771"/>
+			<field name="ref_base_code_id" ref="tax_code_86_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_861_skr03"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_vst_19_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">19% Vorsteuer</field>
+			<field name="description">19% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="account_1576"/>
+			<field name="base_code_id" ref="tax_code_BRV19_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_66_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1576"/>
+			<field name="ref_base_code_id" ref="tax_code_BRV19_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_66_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_vst_7_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">7% Vorsteuer</field>
+			<field name="description">7% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="account_1571"/>
+			<field name="base_code_id" ref="tax_code_BRV7_skr03"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_66_skr03"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="account_1571"/>
+			<field name="ref_base_code_id" ref="tax_code_BRV7_skr03"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_66_skr03"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_19_eu_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">19 % Umsatzsteuer EU Lieferung</field>
+			<field name="description">19% USt EU</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="account_1778"/>
+			<field name="base_code_id" ref="tax_code_81_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_811_skr03"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1778"/>
+			<field name="ref_base_code_id" ref="tax_code_81_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_811_skr03"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_eu_skr03">
+		<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Umsatzsteuer EU Lieferung</field>
+			<field name="description">USt EU</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="account_1777"/>
+			<field name="base_code_id" ref="tax_code_86_skr03"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_861_skr03"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="account_1777"/>
+			<field name="ref_base_code_id" ref="tax_code_86_skr03"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_861_skr03"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_purchase_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Lieferant EU (ohne Ust-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_non_eu_purchase_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Lieferant Ausland</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_sale_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Kunde EU Unternehmen (mit USt-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_non_eu_sale_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Kunde Ausland</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_purchase_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Lieferant EU Unternehmen (mit USt-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_sale_skr03">
+			<field name="chart_template_id" ref="l10n_de_chart_template"/>
+			<field name="name">Kunde EU (ohne USt-ID)</field>
+		</record>
+		<record id="account_fiscal_position_tax_eu_vat_id_sale_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_eu_sale_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_19_skr03"/>
+            	</record>
+		<record id="account_fiscal_position_tax_eu_vat_id_sale_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_eu_sale_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_vat_id_purchase_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_eu_19_purchase_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_19_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_vat_id_purchase_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_eu_7_purchase_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_no_id_purchase_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_import_19_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_19_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_no_id_purchase_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_import_7_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_no_id_sale_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_ust_19_eu_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_19_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_eu_no_id_purchase_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_ust_eu_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_non_eu_sale_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_export_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_19_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_non_eu_sale_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr03"/>
+			<field name="tax_dest_id" ref="tax_export_skr03"/>
+			<field name="tax_src_id" ref="tax_ust_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_non_eu_purchase_19_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_import_19_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_19_skr03"/>
+		</record>
+		<record id="account_fiscal_position_tax_non_eu_purchase_7_skr03" model="account.fiscal.position.tax.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr03"/>
+			<field name="tax_dest_id" ref="tax_import_7_skr03"/>
+			<field name="tax_src_id" ref="tax_vst_7_skr03"/>
+		</record>
+		<record id="account_fiscal_position_account_eu_vat_id_sale_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8400" />
+            		<field name="account_dest_id" ref="account_8125" />
+            	</record>
+		<record id="account_fiscal_position_account_eu_vat_id_sale_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8300" />
+            		<field name="account_dest_id" ref="account_8125" />
+		</record>
+		<record id="account_fiscal_position_account_non_eu_sale_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8400" />
+            		<field name="account_dest_id" ref="account_8120" />
+            	</record>
+		<record id="account_fiscal_position_account_non_eu_sale_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8300" />
+            		<field name="account_dest_id" ref="account_8120" />
+		</record>
+		<record id="account_fiscal_position_account_non_eu_purchase_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3400" />
+            		<field name="account_dest_id" ref="account_3435" />
+            	</record>
+		<record id="account_fiscal_position_account_non_eu_purchase_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3300" />
+            		<field name="account_dest_id" ref="account_3430" />
+		</record>
+		<record id="account_fiscal_position_account_eu_no_id_sale_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8400" />
+            		<field name="account_dest_id" ref="account_8315" />
+            	</record>
+		<record id="account_fiscal_position_account_no_id_sale_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr03"/>
+            		<field name="account_src_id" ref="account_8300" />
+            		<field name="account_dest_id" ref="account_8310" />
+		</record>
+		<record id="account_fiscal_position_account_eu_vat_id_purchase_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3400" />
+            		<field name="account_dest_id" ref="account_3425" />
+            	</record>
+		<record id="account_fiscal_position_account_eu_vat_id_purchase_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3300" />
+            		<field name="account_dest_id" ref="account_3420" />
+		</record>
+		<record id="account_fiscal_position_account_eu_no_id_purchase_19_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3400" />
+            		<field name="account_dest_id" ref="account_3435" />
+            	</record>
+		<record id="account_fiscal_position_account_no_id_purchase_7_skr03" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr03"/>
+            		<field name="account_src_id" ref="account_3300" />
+            		<field name="account_dest_id" ref="account_3430" />
+		</record>
+    </data>
+</openerp>
diff --git a/addons/l10n_de/account_tax_fiscal_position_skr04.xml b/addons/l10n_de/account_tax_fiscal_position_skr04.xml
new file mode 100755
index 00000000000..09328428dd2
--- /dev/null
+++ b/addons/l10n_de/account_tax_fiscal_position_skr04.xml
@@ -0,0 +1,434 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+	<data noupdate="True">  
+	<!-- ust Codes -->
+        <!-- Purchases + Input ust -->
+
+			<record model="account.tax.template" id="tax_eu_19_purchase_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Innergem. Erwerb 19%USt/19%VSt</field>
+			<field name="description">innergem. Erwerb 19%</field>
+			<field name="type">percent</field>
+			<field name="amount">1</field>
+			<field name="type_tax_use">purchase</field>
+			<field eval="True" name="child_depend"/>
+		</record>
+		<record model="account.tax.template" id="tax_eu_19_purchase_ust_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">19% Umsatzsteuer aus innergem. Erwerb</field>
+			<field name="description">19% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">-0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_3804"/>
+			<field name="base_code_id" ref="tax_code_89_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_891_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_3804"/>
+			<field name="ref_base_code_id" ref="tax_code_89_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_891_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_19_purchase_skr04"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_19_purchase_vst_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>			
+			<field name="name">19% Vorsteuer aus innergem. Erwerb</field>
+			<field name="description">19% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_1404"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_61_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1404"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_61_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_19_purchase_skr04"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Innergem. Erwerb 7%USt/7%VSt</field>
+			<field name="description">innergem. Erwerb 7%</field>
+			<field name="type">percent</field>
+			<field name="amount">1</field>
+			<field name="type_tax_use">purchase</field>
+			<field eval="True" name="child_depend"/>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_ust_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">7% Umsatzsteuer aus innergem. Erwerb</field>
+			<field name="description">7% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">-0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_3802"/>
+			<field name="base_code_id" ref="tax_code_89_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_931_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_3802"/>
+			<field name="ref_base_code_id" ref="tax_code_89_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_931_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_7_purchase_skr04"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_7_purchase_vst_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">7% Vorsteuer aus innergem. Erwerb</field>
+			<field name="description">7% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_1402"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_61_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1402"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_61_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="parent_id" ref="tax_eu_7_purchase_skr04"/>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_eu_sale_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Steuerfreie innergem. Lieferung (§4 Abs. 1b UStG) </field>
+			<field name="description">steuerfreie innergem. Lieferung</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="chart_skr04_3800"/>
+			<field name="base_code_id" ref="tax_code_41_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3800"/>
+			<field name="ref_base_code_id" ref="tax_code_41_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_export_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Steuerfreie Ausfuhr (§4 Nr. 1a UStG)</field>
+			<field name="description">steuerfreie Ausfuhr</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="chart_skr04_3800"/>
+			<field name="base_code_id" ref="tax_code_43_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3800"/>
+			<field name="ref_base_code_id" ref="tax_code_43_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_import_19_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">19% Einfuhrumsatzsteuer</field>
+			<field name="description">19% EUSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_1433"/>
+			<field name="base_code_id" ref="tax_code_BAUS19_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_62_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1433"/>
+			<field name="ref_base_code_id" ref="tax_code_BAUS19_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_62_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_import_7_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">7% Einfuhrumsatzsteuer</field>
+			<field name="description">7% EUSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_1433"/>
+			<field name="base_code_id" ref="tax_code_BAUS7_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_62_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1433"/>
+			<field name="ref_base_code_id" ref="tax_code_BAUS7_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_62_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_not_taxable_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">nicht steuerbar</field>
+			<field name="description">nicht steuerbar</field>
+			<field name="type">percent</field>
+			<field name="amount">0</field>
+			<field name="account_paid_id" ref="chart_skr04_3800"/>
+			<field name="base_code_id" ref="tax_code_45_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3800"/>
+			<field name="ref_base_code_id" ref="tax_code_45_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_19_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">19% Umsatzsteuer</field>
+			<field name="description">19% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_3806"/>
+			<field name="base_code_id" ref="tax_code_81_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_811_skr04"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3806"/>
+			<field name="ref_base_code_id" ref="tax_code_81_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_811_skr04"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_7_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">7% Umsatzsteuer</field>
+			<field name="description">7% USt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_3801"/>
+			<field name="base_code_id" ref="tax_code_86_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_861_skr04"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3801"/>
+			<field name="ref_base_code_id" ref="tax_code_86_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_861_skr04"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_vst_19_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">19% Vorsteuer</field>
+			<field name="description">19% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_1406"/>
+			<field name="base_code_id" ref="tax_code_BRV19_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_66_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1406"/>
+			<field name="ref_base_code_id" ref="tax_code_BRV19_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_66_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_vst_7_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">7% Vorsteuer</field>
+			<field name="description">7% VSt</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_1401"/>
+			<field name="base_code_id" ref="tax_code_BRV7_skr04"/>
+			<field name="base_sign">-1</field>
+			<field name="tax_code_id" ref="tax_code_66_skr04"/>
+			<field name="tax_sign">-1</field>
+			<field name="account_collected_id" ref="chart_skr04_1401"/>
+			<field name="ref_base_code_id" ref="tax_code_BRV7_skr04"/>
+			<field name="ref_base_sign">1</field>
+			<field name="ref_tax_code_id" ref="tax_code_66_skr04"/>
+			<field name="ref_tax_sign">1</field>
+			<field name="type_tax_use">purchase</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_19_eu_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">19 % Umsatzsteuer EU Lieferung</field>
+			<field name="description">19% USt EU</field>
+			<field name="type">percent</field>
+			<field name="amount">0.19</field>
+			<field name="account_paid_id" ref="chart_skr04_3808"/>
+			<field name="base_code_id" ref="tax_code_81_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_811_skr04"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3808"/>
+			<field name="ref_base_code_id" ref="tax_code_81_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_811_skr04"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.tax.template" id="tax_ust_eu_skr04">
+		<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Umsatzsteuer EU Lieferung</field>
+			<field name="description">USt EU</field>
+			<field name="type">percent</field>
+			<field name="amount">0.07</field>
+			<field name="account_paid_id" ref="chart_skr04_3807"/>
+			<field name="base_code_id" ref="tax_code_86_skr04"/>
+			<field name="base_sign">1</field>
+			<field name="tax_code_id" ref="tax_code_861_skr04"/>
+			<field name="tax_sign">1</field>
+			<field name="account_collected_id" ref="chart_skr04_3807"/>
+			<field name="ref_base_code_id" ref="tax_code_86_skr04"/>
+			<field name="ref_base_sign">-1</field>
+			<field name="ref_tax_code_id" ref="tax_code_861_skr04"/>
+			<field name="ref_tax_sign">-1</field>
+			<field name="type_tax_use">sale</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_purchase_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Lieferant EU (ohne Ust-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_non_eu_purchase_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Lieferant Ausland</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_sale_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Kunde EU Unternehmen (mit USt-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_non_eu_sale_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Kunde Ausland</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_vat_id_purchase_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Lieferant EU Unternehmen (mit USt-ID)</field>
+		</record>
+		<record model="account.fiscal.position.template" id="fiscal_position_eu_no_id_sale_skr04">
+			<field name="chart_template_id" ref="l10n_chart_de_skr04"/>
+			<field name="name">Kunde EU (ohne USt-ID)</field>
+		</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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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"/>
+			<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="chart_skr04_4400" />
+            		<field name="account_dest_id" ref="chart_skr04_4125" />
+            	</record>
+		<record id="account_fiscal_position_account_eu_vat_id_sale_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_sale_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_4300" />
+            		<field name="account_dest_id" ref="chart_skr04_4125" />
+		</record>
+		<record id="account_fiscal_position_account_non_eu_sale_19_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_4400" />
+            		<field name="account_dest_id" ref="chart_skr04_4120" />
+            	</record>
+		<record id="account_fiscal_position_account_non_eu_sale_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_sale_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_4300" />
+            		<field name="account_dest_id" ref="chart_skr04_4120" />
+		</record>
+		<record id="account_fiscal_position_account_non_eu_purchase_19_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5400" />
+            		<field name="account_dest_id" ref="chart_skr04_5435" />
+            	</record>
+		<record id="account_fiscal_position_account_non_eu_purchase_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_non_eu_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5300" />
+            		<field name="account_dest_id" ref="chart_skr04_5430" />
+		</record>
+		<record id="account_fiscal_position_account_eu_no_id_sale_19_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_4400" />
+            		<field name="account_dest_id" ref="chart_skr04_4315" />
+            	</record>
+		<record id="account_fiscal_position_account_no_id_sale_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_sale_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_4300" />
+            		<field name="account_dest_id" ref="chart_skr04_4310" />
+		</record>
+		<record id="account_fiscal_position_account_eu_vat_id_purchase_19_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5400" />
+            		<field name="account_dest_id" ref="chart_skr04_5425" />
+            	</record>
+		<record id="account_fiscal_position_account_eu_vat_id_purchase_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_vat_id_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5300" />
+            		<field name="account_dest_id" ref="chart_skr04_5420" />
+		</record>
+		<record id="account_fiscal_position_account_eu_no_id_purchase_19_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5400" />
+            		<field name="account_dest_id" ref="chart_skr04_5435" />
+            	</record>
+		<record id="account_fiscal_position_account_no_id_purchase_7_skr04" model="account.fiscal.position.account.template">
+			<field name="position_id" ref="fiscal_position_eu_no_id_purchase_skr04"/>
+            		<field name="account_src_id" ref="chart_skr04_5300" />
+            		<field name="account_dest_id" ref="chart_skr04_5430" />
+		</record>
+    </data>
+</openerp>
diff --git a/addons/l10n_de/account_tax_skr03.xml b/addons/l10n_de/account_tax_skr03.xml
new file mode 100755
index 00000000000..c2707502ed0
--- /dev/null
+++ b/addons/l10n_de/account_tax_skr03.xml
@@ -0,0 +1,368 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+	<data noupdate="True">  
+		<record model="account.tax.code.template" id="tax_code_USTVA_skr03">
+			<field name="name">Steuerkonten Umsatzsteuer SKR03 (Deutschland)</field>
+			<field name="code">USTVA</field>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_B_skr03">
+			<field name="name">Bemessungsgrundlage</field>
+			<field name="code">B</field>
+			<field name="parent_id" ref="tax_code_USTVA_skr03"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_83_skr03">
+			<field name="name">Verbleib. Umssatzst.-Vorausz. / Verbl. Übersch. - b. d. Betrag ein Minusz. voranstellen</field>
+			<field name="code">83</field>
+			<field name="parent_id" ref="tax_code_USTVA_skr03"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_39_skr03">
+			<field name="name">Anrechn. (Abzug) d. festg. Sondervorausz. für Dauerfristverl. (nur auszuf. i. d. l. Voranm. d. Best. zeitr., i.d.R. Dezember)</field>
+			<field name="code">39</field>
+			<field name="parent_id" ref="tax_code_83_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_VST_skr03">
+			<field name="name">Abziehbare Vorsteuerbeträge</field>
+			<field name="code">VST</field>
+			<field name="parent_id" ref="tax_code_83_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_U_skr03">
+			<field name="name">Umsatzsteuer</field>
+			<field name="code">U</field>
+			<field name="parent_id" ref="tax_code_83_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BV_skr03">
+			<field name="name">Vorsteuer (dient lediglich der Verprobung)</field>
+			<field name="code">BV</field>
+			<field name="parent_id" ref="tax_code_B_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BU_skr03">
+			<field name="name">Umsatzsteuer</field>
+			<field name="code">BU</field>
+			<field name="parent_id" ref="tax_code_B_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV_skr03">
+			<field name="name">Rech. v.a. Unt. (§15 Ab.1 S.1 Nr.1), Leistg. i.S. §13a Ab.1 Nr.6 (§ 15 Ab.1 S.1 Nr.5) und i.g. Dreiecksgeschäfte (§25b Ab. 5)</field>
+			<field name="code">BRV</field>
+			<field name="parent_id" ref="tax_code_BV_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS_skr03">
+			<field name="name">Einfuhren</field>
+			<field name="code">BAUS</field>
+			<field name="parent_id" ref="tax_code_BV_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_AST_skr03">
+			<field name="name">Andere Steuerbeträge</field>
+			<field name="code">AST</field>
+			<field name="parent_id" ref="tax_code_83_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_69_skr03">
+			<field name="name">In Rechn. unr. od. unber. ausg. (§14c) sow. Steuern, n. §4 Nr. 4a S. 1 B. a S. 2, §6a Ab. 4 S. 2, §17 Ab. 1 S. 6 o. §25b Ab. 2 gesch. werden</field>
+			<field name="code">69</field>
+			<field name="parent_id" ref="tax_code_AST_skr03"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_67_skr03">
+			<field name="name">Vorsteuerb. a. Leist. i. S. d. § 13b Abs. 1 UStG (§ 15 Abs. 1 Satz 1 Nr. 4 UStG)</field>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_66_skr03">
+			<field name="name">Vorsteuerb. a. Rechn. v. and. Untern. (§ 15 Abs. 1 S. 1 Nr. 1), a. Leist. i. S. d. § 13a Ab. 1 Nr. 6 (§ 15 Abs. 1 Satz 1 Nr. 5) u. a. i.g.Dreiecksgesch. (§ 25b Abs. 5 UStG)</field>
+			<field name="code">66</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_64_skr03">
+			<field name="name">Berichtigung des Vorsteuerabzugs (§ 15a UStG)</field>
+			<field name="code">64</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_63_skr03">
+			<field name="name">Vorsteuerbetr., die nach allgemeinen Durchschnittssätzen berechnet sind (§§ 23 und 23a UStG)</field>
+			<field name="code">63</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_62_skr03">
+			<field name="name">Entrichtete Einfuhrumsatzsteuer (§ 15 Abs. 1 Satz 1 Nr. 2 UStG)</field>
+			<field name="code">62</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_61_skr03">
+			<field name="name">Vorsteuerbetr. a. d. innergem. von Gegenständen (§ 15 Abs. 1 Satz 1 Nr. 3 UStG)</field>
+			<field name="code">61</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_59_skr03">
+			<field name="name">Vst. abz. f. i.g. Lief. neuer Fahrzeuge außerh. e. Unternehmens (§ 2a) sow. v. Kleinunt. i. S. d.  § 19 Ab. 1 (§ 15 Abs. 4a)</field>
+			<field name="code">59</field>
+			<field name="parent_id" ref="tax_code_VST_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ39_skr03">
+			<field name="name">Ergänzende Angaben zu Umsätzen </field>
+			<field name="code">UZ39</field>
+			<field name="parent_id" ref="tax_code_U_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ33_skr03">
+			<field name="name">Innergemeinschaftliche Erwerbe</field>
+			<field name="code">UZ33</field>
+			<field name="parent_id" ref="tax_code_U_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ19_skr03">
+			<field name="name">Lieferungen und sonst. Leistungen (einschl. unentgeltl. Wertabgaben)</field>
+			<field name="code">UZ19</field>
+			<field name="parent_id" ref="tax_code_U_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ46_skr03">
+			<field name="name">Umsätze, f. d. als Leistungsempf. die Steuer n. § 13b Abs. 2 UStG geschuld. wird</field>
+			<field name="code">BZ46</field>
+			<field name="parent_id" ref="tax_code_BU_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ39_skr03">
+			<field name="name">Ergänzende Angaben zu Umsätzen</field>
+			<field name="code">BZ39</field>
+			<field name="parent_id" ref="tax_code_BU_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ33_skr03">
+			<field name="name">Innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ33</field>
+			<field name="parent_id" ref="tax_code_BU_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ19_skr03">
+			<field name="name">Lieferungen u. sonst. Leistungen (einschl. unentgeltl. Wertabgaben)</field>
+			<field name="code">BZ19</field>
+			<field name="parent_id" ref="tax_code_BU_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV7_skr03">
+			<field name="name">L+L zum Steuersatz von 7 %</field>
+			<field name="code">BRV7</field>
+			<field name="parent_id" ref="tax_code_BRV_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV19_skr03">
+			<field name="name">L+L zum Steuersatz von 19 %</field>
+			<field name="code">BRV19</field>
+			<field name="parent_id" ref="tax_code_BRV_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS7_skr03">
+			<field name="name">zum Steuersatz von 7 %</field>
+			<field name="code">BAUS7</field>
+			<field name="parent_id" ref="tax_code_BAUS_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS19_skr03">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">BAUS19</field>
+			<field name="parent_id" ref="tax_code_BAUS_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_84_skr03">
+			<field name="name">Bauleistung. e. i. Inland ans. Untern. (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
+			<field name="code">84</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_73_skr03">
+			<field name="name">Liefer. sicherungsübereig. Gegenst. u. Umsätze, d. u. d. GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
+			<field name="code">73</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_60_skr03">
+			<field name="name">Steuerpfl. Umsätze i. S. d. § 13b Abs. 1 Satz 1 Nr. 1 bis 5 UStG, für d. der Leistungsempf. d. Steuer schuldet</field>
+			<field name="code">60</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_52_skr03">
+			<field name="name">Leistungen e. i. Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
+			<field name="code">52</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_45_skr03">
+			<field name="name">Nicht steuerbare Umsätze (Leistungsort nicht im Inland)</field>
+			<field name="code">45</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_42_skr03">
+			<field name="name">Lieferungen d. erst. Abnehmers b. innergemeinsch. Dreiecksgeschäften (§ 25b Abs. 2 UStG)</field>
+			<field name="code">42</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ46_skr03">
+			<field name="name">Umsätze, f. d. a. Leistungsempf. d. Steuer n. § 13b Abs. 2 UStG geschuldet wird</field>
+			<field name="code">UZ46</field>
+			<field name="parent_id" ref="tax_code_UZ39_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ35_skr03">
+			<field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
+			<field name="code">UZ35</field>
+			<field name="parent_id" ref="tax_code_UZ33_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ26_skr03">
+			<field name="name">Steuerpfl. Umsätze (Lief. u. sonst. Leist. einschl. unentgeltl. Wertabgaben)</field>
+			<field name="code">UZ26</field>
+			<field name="parent_id" ref="tax_code_UZ19_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ35_skr03">
+			<field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ35</field>
+			<field name="parent_id" ref="tax_code_BZ33_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ34_skr03">
+			<field name="name">Steuerfreie innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ34</field>
+			<field name="parent_id" ref="tax_code_BZ33_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ26_skr03">
+			<field name="name">Steuerpflichtige Umsätze (Lief. u. sonst. Leist. einschl. unentgeltl. Wertabgaben)</field>
+			<field name="code">BZ26</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ24_skr03">
+			<field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
+			<field name="code">BZ24</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ20_skr03">
+			<field name="name">Steuerfreie Umsätze mit Vorsteuerabzug</field>
+			<field name="code">BZ20</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_98_skr03">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">98</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_96_skr03">
+			<field name="name">neuer Fahrzeuge von Lieferern ohne USt-IdNr. zum allg. Steuersatz</field>
+			<field name="code">96</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_95_skr03">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">95</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_94_skr03">
+			<field name="name">neue Fahrzeuge v. Lieferern ohne USt-IdNr. z. allg. Steuersatz</field>
+			<field name="code">94</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_931_skr03">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">931</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_93_skr03">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">93</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_91_skr03">
+			<field name="name">Erwerbe nach § 4b UStG</field>
+			<field name="code">91</field>
+			<field name="parent_id" ref="tax_code_BZ34_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_891_skr03">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">891</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_89_skr03">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">89</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_861_skr03">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">861</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_86_skr03">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">86</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_85_skr03">
+			<field name="name">Bauleistungen e. i. Inland ans. Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
+			<field name="code">85</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_811_skr03">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">811</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_81_skr03">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">81</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_74_skr03">
+			<field name="name">Lief. sicherungsüb. Gegenst. und Umsätze, d. u. d. GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
+			<field name="code">74</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_65_skr03">
+			<field name="name">Steuer inf. Wechsels d. Besteuerungsform sow. Nachsteuer a. verst. Anzahl. u. ä. wg. Steuersatzänderung</field>
+			<field name="code">65</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_53_skr03">
+			<field name="name">Leistungen eines im Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
+			<field name="code">53</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_49_skr03">
+			<field name="name">neuer Fahrzeuge außerhalb eines Unternehmens (§ 2a UStG)</field>
+			<field name="code">49</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_48_skr03">
+			<field name="name">Umsätze nach § 4 Nr. 8 bis 28 UStG</field>
+			<field name="code">48</field>
+			<field name="parent_id" ref="tax_code_BZ24_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_44_skr03">
+			<field name="name">neuer Fahrzeuge an Abnehmer ohne USt-IdNr</field>
+			<field name="code">44</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_43_skr03">
+			<field name="name">Weitere steuerf. Umsätze m. Vorsteuerabz. (z.B. Ausfuhrlief., Umsätze nach § 4 Nr. 2 bis 7 UStG)</field>
+			<field name="code">43</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_41_skr03">
+			<field name="name">Innergemeinsch. Lieferungen (§ 4 Nr. 1 Buchst. b UStG) an Abnehmer mit USt-IdNr</field>
+			<field name="code">41</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_36_skr03">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">36</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_35_skr03">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">35</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ30_skr03">
+			<field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+			<field name="code">UZ30</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ30_skr03">
+			<field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+			<field name="code">BZ30</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_80_skr03">
+			<field name="name">Umsätze, f. d. e. Steuer n. § 24 UStG zu entrichten ist (Sägewerkserz., Getränke und alkohol. Flüssigk., z.B. Wein)</field>
+			<field name="code">80</field>
+			<field name="parent_id" ref="tax_code_UZ30_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_77_skr03">
+			<field name="name">Lieferungen in das übrige Gemeinschaftsgebiet an Abnehmer mit Ust-IdNr.</field>
+			<field name="code">77</field>
+			<field name="parent_id" ref="tax_code_BZ30_skr03"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_76_skr03">
+			<field name="name">Umsätze, f. d. e. Steuer n. § 24 UStG zu entrichten ist (Sägewerkserz., Getränke und alkohol. Flüssigk., z.B. Wein)</field>
+			<field name="code">76</field>
+			<field name="parent_id" ref="tax_code_BZ30_skr03"/>
+			</record>
+
+   </data>
+</openerp>
diff --git a/addons/l10n_de/account_tax_skr04.xml b/addons/l10n_de/account_tax_skr04.xml
new file mode 100755
index 00000000000..3ab1d1f8cc1
--- /dev/null
+++ b/addons/l10n_de/account_tax_skr04.xml
@@ -0,0 +1,367 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+	<data noupdate="True">  
+		<record model="account.tax.code.template" id="tax_code_USTVA_skr04">
+			<field name="name">Steuern gem. UstG  SKR04 Kontenplan</field>
+			<field name="code">USTVA</field>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_B_skr04">
+			<field name="name">Bemessungsgrundlage</field>
+			<field name="code">B</field>
+			<field name="parent_id" ref="tax_code_USTVA_skr04"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_83_skr04">
+			<field name="name">Verbleibende Umsatzsteuer-Vorauszahlung / Verbleibender Überschuss - bitte dem Betrag ein Minuszeichen voranstellen</field>
+			<field name="code">83</field>
+			<field name="parent_id" ref="tax_code_USTVA_skr04"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_39_skr04">
+			<field name="name">Anrechnung (Abzug) der festgesetzten Sondervorauszahlung für Dauerfristverlängerung (nur auszufüllen in der letzten Voranmeldung des Besteuerungszeitraums, in der Regel Dezember)</field>
+			<field name="code">39</field>
+			<field name="parent_id" ref="tax_code_83_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_VST_skr04">
+			<field name="name">Abziehbare Vorsteuerbeträge</field>
+			<field name="code">VST</field>
+			<field name="parent_id" ref="tax_code_83_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_U_skr04">
+			<field name="name">Umsatzsteuer</field>
+			<field name="code">U</field>
+			<field name="parent_id" ref="tax_code_83_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BV_skr04">
+			<field name="name">Vorsteuer (dient lediglich der Verprobung)</field>
+			<field name="code">BV</field>
+			<field name="parent_id" ref="tax_code_B_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BU_skr04">
+			<field name="name">Umsatzsteuer</field>
+			<field name="code">BU</field>
+			<field name="parent_id" ref="tax_code_B_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV_skr04">
+			<field name="name">Rechnungen von anderen Unternehmern (§ 15 Abs. 1 Satz 1 Nr. 1 UStG), Leistungen im Sinne des § 13a Abs. 1 Nr. 6 UStG (§ 15 Abs. 1 Satz 1 Nr. 5 UStG) und innergemeinschaftliche Dreiecksgeschäfte (§ 25b Abs. 5 UStG)</field>
+			<field name="code">BRV</field>
+			<field name="parent_id" ref="tax_code_BV_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS_skr04">
+			<field name="name">Einfuhren</field>
+			<field name="code">BAUS</field>
+			<field name="parent_id" ref="tax_code_BV_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_AST_skr04">
+			<field name="name">Andere Steuerbeträge</field>
+			<field name="code">AST</field>
+			<field name="parent_id" ref="tax_code_83_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_69_skr04">
+			<field name="name">In Rechnungen unrichtig oder unberechtigt ausgewiesene Steuerbeträge (§ 14c UStG) sowie Steuerbeträge, die nach § 4 Nr. 4a Satz 1 Buchst. a Satz 2, § 6a Abs. 4 Satz 2, § 17 Abs. 1 Satz 6 oder § 25b Abs. 2 UStG geschuldet werden</field>
+			<field name="code">69</field>
+			<field name="parent_id" ref="tax_code_AST_skr04"/>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_67_skr04">
+			<field name="name">Vorsteuerbeträge aus Leistungen im Sinne des § 13b Abs. 1 UStG (§ 15 Abs. 1 Satz 1 Nr. 4 UStG)</field>
+		</record>
+		<record model="account.tax.code.template" id="tax_code_66_skr04">
+			<field name="name">Vorsteuerbeträge aus Rechnungen von anderen Unternehmern (§ 15 Abs. 1 Satz 1 Nr. 1 UStG), aus Leistungen im Sinne des § 13a Abs. 1 Nr. 6 UStG (§ 15 Abs. 1 Satz 1 Nr. 5 UStG) und aus innergemeinschaftlichen Dreiecksgeschäften (§ 25b Abs. 5 UStG)</field>
+			<field name="code">66</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_64_skr04">
+			<field name="name">Berichtigung des Vorsteuerabzugs (§ 15a UStG)</field>
+			<field name="code">64</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_63_skr04">
+			<field name="name">Vorsteuerbeträge, die nach allgemeinen Durchschnittssätzen berechnet sind (§§ 23 und 23a UStG)</field>
+			<field name="code">63</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_62_skr04">
+			<field name="name">Entrichtete Einfuhrumsatzsteuer (§ 15 Abs. 1 Satz 1 Nr. 2 UStG)</field>
+			<field name="code">62</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_61_skr04">
+			<field name="name">Vorsteuerbeträge aus dem innergemeinschaftlichen Erwerb von Gegenständen (§ 15 Abs. 1 Satz 1 Nr. 3 UStG)</field>
+			<field name="code">61</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_59_skr04">
+			<field name="name">Vorsteuerabzug für innergemeinschaftliche Lieferungen neuer Fahrzeuge außerhalb eines Unternehmens (§ 2a UStG) sowie von Kleinunternehmern im Sinne des § 19 Abs. 1 UStG (§ 15 Abs. 4a UStG)</field>
+			<field name="code">59</field>
+			<field name="parent_id" ref="tax_code_VST_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ39_skr04">
+			<field name="name">Ergänzende Angaben zu Umsätzen </field>
+			<field name="code">UZ39</field>
+			<field name="parent_id" ref="tax_code_U_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ33_skr04">
+			<field name="name">Innergemeinschaftliche Erwerbe</field>
+			<field name="code">UZ33</field>
+			<field name="parent_id" ref="tax_code_U_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ19_skr04">
+			<field name="name">Lieferungen und sonstige Leistungen (einschließlich unentgeltlicher Wertabgaben)</field>
+			<field name="code">UZ19</field>
+			<field name="parent_id" ref="tax_code_U_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ46_skr04">
+			<field name="name">Umsätze, für die als Leistungsempfänger die Steuer nach § 13b Abs. 2 UStG geschuldet wird</field>
+			<field name="code">BZ46</field>
+			<field name="parent_id" ref="tax_code_BU_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ39_skr04">
+			<field name="name">Ergänzende Angaben zu Umsätzen</field>
+			<field name="code">BZ39</field>
+			<field name="parent_id" ref="tax_code_BU_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ33_skr04">
+			<field name="name">Innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ33</field>
+			<field name="parent_id" ref="tax_code_BU_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ19_skr04">
+			<field name="name">Lieferungen und sonstige Leistungen (einschließlich unentgeltlicher Wertabgaben)</field>
+			<field name="code">BZ19</field>
+			<field name="parent_id" ref="tax_code_BU_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV7_skr04">
+			<field name="name">zum Steuersatz von 7 %</field>
+			<field name="code">BRV7</field>
+			<field name="parent_id" ref="tax_code_BRV_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BRV19_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">BRV19</field>
+			<field name="parent_id" ref="tax_code_BRV_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS7_skr04">
+			<field name="name">zum Steuersatz von 7 %</field>
+			<field name="code">BAUS7</field>
+			<field name="parent_id" ref="tax_code_BAUS_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BAUS19_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">BAUS19</field>
+			<field name="parent_id" ref="tax_code_BAUS_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_84_skr04">
+			<field name="name">Bauleistungen eines im Inland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
+			<field name="code">84</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_73_skr04">
+			<field name="name">Lieferungen sicherungsübereigneter Gegenstände und Umsätze, die unter das GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
+			<field name="code">73</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_60_skr04">
+			<field name="name">Steuerpflichtige Umsätze im Sinne des § 13b Abs. 1 Satz 1 Nr. 1 bis 5 UStG, für die der Leistungsempfänger die Steuer schuldet</field>
+			<field name="code">60</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_52_skr04">
+			<field name="name">Leistungen eines im Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
+			<field name="code">52</field>
+			<field name="parent_id" ref="tax_code_BZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_45_skr04">
+			<field name="name">Nicht steuerbare Umsätze (Leistungsort nicht im Inland)</field>
+			<field name="code">45</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_42_skr04">
+			<field name="name">Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften (§ 25b Abs. 2 UStG)</field>
+			<field name="code">42</field>
+			<field name="parent_id" ref="tax_code_BZ39_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ46_skr04">
+			<field name="name">Umsätze, für die als Leistungsempfänger die Steuer nach § 13b Abs. 2 UStG geschuldet wird</field>
+			<field name="code">UZ46</field>
+			<field name="parent_id" ref="tax_code_UZ39_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ35_skr04">
+			<field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
+			<field name="code">UZ35</field>
+			<field name="parent_id" ref="tax_code_UZ33_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ26_skr04">
+			<field name="name">Steuerpflichtige Umsätze (Lieferungen und sonstige Leistungen einschl. unentgeltlicher Wertabgaben)</field>
+			<field name="code">UZ26</field>
+			<field name="parent_id" ref="tax_code_UZ19_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ35_skr04">
+			<field name="name">Steuerpflichtige innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ35</field>
+			<field name="parent_id" ref="tax_code_BZ33_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ34_skr04">
+			<field name="name">Steuerfreie innergemeinschaftliche Erwerbe</field>
+			<field name="code">BZ34</field>
+			<field name="parent_id" ref="tax_code_BZ33_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ26_skr04">
+			<field name="name">Steuerpflichtige Umsätze (Lieferungen und sonstige Leistungen einschl. unentgeltlicher Wertabgaben)</field>
+			<field name="code">BZ26</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ24_skr04">
+			<field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug</field>
+			<field name="code">BZ24</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ20_skr04">
+			<field name="name">Steuerfreie Umsätze mit Vorsteuerabzug</field>
+			<field name="code">BZ20</field>
+			<field name="parent_id" ref="tax_code_BZ19_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_98_skr04">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">98</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_96_skr04">
+			<field name="name">neuer Fahrzeuge von Lieferern ohne USt-IdNr. zum allgemeinen Steuersatz</field>
+			<field name="code">96</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_95_skr04">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">95</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_94_skr04">
+			<field name="name">neuer Fahrzeuge von Lieferern ohne USt-IdNr. zum allgemeinen Steuersatz</field>
+			<field name="code">94</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_931_skr04">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">931</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_93_skr04">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">93</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_91_skr04">
+			<field name="name">Erwerbe nach § 4b UStG</field>
+			<field name="code">91</field>
+			<field name="parent_id" ref="tax_code_BZ34_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_891_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">891</field>
+			<field name="parent_id" ref="tax_code_UZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_89_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">89</field>
+			<field name="parent_id" ref="tax_code_BZ35_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_861_skr04">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">861</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_86_skr04">
+			<field name="name">zum Steuersatz von 7%</field>
+			<field name="code">86</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_85_skr04">
+			<field name="name">Bauleistungen eines im Inland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 4 UStG)</field>
+			<field name="code">85</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_811_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">811</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_81_skr04">
+			<field name="name">zum Steuersatz von 19 %</field>
+			<field name="code">81</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_74_skr04">
+			<field name="name">Lieferungen sicherungsübereigneter Gegenstände und Umsätze, die unter das GrEStG fallen (§ 13b Abs. 1 Satz 1 Nr. 2 und 3 UStG)</field>
+			<field name="code">74</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_65_skr04">
+			<field name="name">Steuer infolge Wechsels der Besteuerungsform sowie Nachsteuer auf versteuerte Anzahlungen u. ä. wegen Steuersatzänderung</field>
+			<field name="code">65</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_53_skr04">
+			<field name="name">Leistungen eines im Ausland ansässigen Unternehmers (§ 13b Abs. 1 Satz 1 Nr. 1 und 5 UStG)</field>
+			<field name="code">53</field>
+			<field name="parent_id" ref="tax_code_UZ46_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_49_skr04">
+			<field name="name">neuer Fahrzeuge außerhalb eines Unternehmens (§ 2a UStG)</field>
+			<field name="code">49</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_48_skr04">
+			<field name="name">Umsätze nach § 4 Nr. 8 bis 28 UStG</field>
+			<field name="code">48</field>
+			<field name="parent_id" ref="tax_code_BZ24_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_44_skr04">
+			<field name="name">neuer Fahrzeuge an Abnehmer ohne USt-IdNr</field>
+			<field name="code">44</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_43_skr04">
+			<field name="name">Weitere steuerfreie Umsätze mit Vorsteuerabzug (z.B. Ausfuhrlieferungen, Umsätze nach § 4 Nr. 2 bis 7 UStG)</field>
+			<field name="code">43</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_41_skr04">
+			<field name="name">Innergemeinschaftliche Lieferungen (§ 4 Nr. 1 Buchst. b UStG) an Abnehmer mit USt-IdNr</field>
+			<field name="code">41</field>
+			<field name="parent_id" ref="tax_code_BZ20_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_36_skr04">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">36</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_35_skr04">
+			<field name="name">zu anderen Steuersätzen</field>
+			<field name="code">35</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_UZ30_skr04">
+			<field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+			<field name="code">UZ30</field>
+			<field name="parent_id" ref="tax_code_UZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_BZ30_skr04">
+			<field name="name">Umsätze land- und forstwirtschaftlicher Betrieb nach § 24 UStG</field>
+			<field name="code">BZ30</field>
+			<field name="parent_id" ref="tax_code_BZ26_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_80_skr04">
+			<field name="name">Umsätze, für die eine Steuer nach § 24 UStG zu entrichten ist (Sägewerkserzeugnisse, Getränke und alkohol. Flüssigkeiten, z.B. Wein)</field>
+			<field name="code">80</field>
+			<field name="parent_id" ref="tax_code_UZ30_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_77_skr04">
+			<field name="name">Lieferungen in das übrige Gemeinschaftsgebiet an Abnehmer mit Ust-IdNr.</field>
+			<field name="code">77</field>
+			<field name="parent_id" ref="tax_code_BZ30_skr04"/>
+			</record>
+		<record model="account.tax.code.template" id="tax_code_76_skr04">
+			<field name="name">Umsätze, für die eine Steuer nach § 24 UStG zu entrichten ist (Sägewerkserzeugnisse, Getränke und alkohol. Flüssigkeiten, z.B. Wein)</field>
+			<field name="code">76</field>
+			<field name="parent_id" ref="tax_code_BZ30_skr04"/>
+			</record>
+   </data>
+</openerp>
diff --git a/addons/l10n_de/account_types_skr03.xml b/addons/l10n_de/account_types_skr03.xml
new file mode 100755
index 00000000000..5967999b601
--- /dev/null
+++ b/addons/l10n_de/account_types_skr03.xml
@@ -0,0 +1,45 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="True">
+       
+            <record model="account.account.type" id="account.account_type_view">
+	      <field name="name">Ansicht</field>
+	      <field name="code">view</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_income" >
+	      <field name="name">Erfolgskonten - Erlöse</field>
+	      <field name="code">income</field>
+              <field name="report_type">income</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_expense">
+	      <field name="name">Erfolgskonten - Aufwendungen</field>
+	      <field name="code">expense</field>
+              <field name="report_type">expense</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_asset">
+	      <field name="name">Bilanzkonten - Aktiva - Vermögenskonten</field>
+	      <field name="code">balance asset</field>
+              <field name="report_type">asset</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+	   <record model="account.account.type" id="account.account_type_liability">
+	      <field name="name">Bilanzkonten - Passiva - Kapitalkonten</field>
+	      <field name="code">balance liability</field>
+              <field name="report_type">liability</field>
+	      <field name="close_method">balance</field>
+	    </record>
+ 	<record model="account.account.type" id="account.account_type_other">
+	      <field name="name">Jahresabschlusskonten u. Statistik</field>
+	      <field name="code">other</field>
+	      <field name="close_method">none</field>
+	    </record>
+         
+    </data>
+</openerp>
diff --git a/addons/l10n_de/account_types_skr04.xml b/addons/l10n_de/account_types_skr04.xml
new file mode 100755
index 00000000000..5967999b601
--- /dev/null
+++ b/addons/l10n_de/account_types_skr04.xml
@@ -0,0 +1,45 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="True">
+       
+            <record model="account.account.type" id="account.account_type_view">
+	      <field name="name">Ansicht</field>
+	      <field name="code">view</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_income" >
+	      <field name="name">Erfolgskonten - Erlöse</field>
+	      <field name="code">income</field>
+              <field name="report_type">income</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_expense">
+	      <field name="name">Erfolgskonten - Aufwendungen</field>
+	      <field name="code">expense</field>
+              <field name="report_type">expense</field>
+	      <field name="close_method">none</field>
+	    </record>
+
+	    <record model="account.account.type" id="account.account_type_asset">
+	      <field name="name">Bilanzkonten - Aktiva - Vermögenskonten</field>
+	      <field name="code">balance asset</field>
+              <field name="report_type">asset</field>
+	      <field name="close_method">balance</field>
+	    </record>
+
+	   <record model="account.account.type" id="account.account_type_liability">
+	      <field name="name">Bilanzkonten - Passiva - Kapitalkonten</field>
+	      <field name="code">balance liability</field>
+              <field name="report_type">liability</field>
+	      <field name="close_method">balance</field>
+	    </record>
+ 	<record model="account.account.type" id="account.account_type_other">
+	      <field name="name">Jahresabschlusskonten u. Statistik</field>
+	      <field name="code">other</field>
+	      <field name="close_method">none</field>
+	    </record>
+         
+    </data>
+</openerp>
diff --git a/addons/l10n_de/i18n/ar_AR.po b/addons/l10n_de/i18n/ar_AR.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/ar_AR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/be_BE.po b/addons/l10n_de/i18n/be_BE.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/be_BE.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/bg_BG.po b/addons/l10n_de/i18n/bg_BG.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/bg_BG.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/bs_BS.po b/addons/l10n_de/i18n/bs_BS.po
new file mode 100755
index 00000000000..a8a36fc9882
--- /dev/null
+++ b/addons/l10n_de/i18n/bs_BS.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+s
diff --git a/addons/l10n_de/i18n/ca_ES.po b/addons/l10n_de/i18n/ca_ES.po
new file mode 100755
index 00000000000..a8a36fc9882
--- /dev/null
+++ b/addons/l10n_de/i18n/ca_ES.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+s
diff --git a/addons/l10n_de/i18n/cs_CZ.po b/addons/l10n_de/i18n/cs_CZ.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/cs_CZ.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/es_AR.po b/addons/l10n_de/i18n/es_AR.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/es_AR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/es_ES.po b/addons/l10n_de/i18n/es_ES.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/es_ES.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/et_EE.po b/addons/l10n_de/i18n/et_EE.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/et_EE.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/fi_FI.po b/addons/l10n_de/i18n/fi_FI.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/fi_FI.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/fr_FR.po b/addons/l10n_de/i18n/fr_FR.po
new file mode 100755
index 00000000000..6eda62794b8
--- /dev/null
+++ b/addons/l10n_de/i18n/fr_FR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2009-08-28 16:01:51+0000\n"
+"PO-Revision-Date: 2009-08-28 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/hr_HR.po b/addons/l10n_de/i18n/hr_HR.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/hr_HR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/hu_HU.po b/addons/l10n_de/i18n/hu_HU.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/hu_HU.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/id_ID.po b/addons/l10n_de/i18n/id_ID.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/id_ID.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/it_IT.po b/addons/l10n_de/i18n/it_IT.po
new file mode 100755
index 00000000000..b51aafeb1fc
--- /dev/null
+++ b/addons/l10n_de/i18n/it_IT.po
@@ -0,0 +1,273 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_be
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.4\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2009-08-28 15:44:14+0000\n"
+"PO-Revision-Date: 2009-08-28 15:44:14+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_be
+#: selection:vat.intra.xml,init,trimester:0
+msgid "Oct/Nov/Dec"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_tiers_receiv
+msgid "Tiers - Recevable"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:list.vat.detail,go:0
+#: wizard_view:vat.intra.xml,go:0
+#: wizard_view:wizard.account.xml.vat.declaration,go:0
+msgid "Notification"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.fiscal.position.template,name:l10n_be.fiscal_position_template_1
+msgid "Régime National"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:vat.intra.xml,init,trimester:0
+msgid "Trimester Number"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_tiers
+msgid "Tiers"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_charge
+msgid "Charge"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.fiscal.position.template,name:l10n_be.fiscal_position_template_3
+msgid "Régime Intra-Communautaire"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_button:list.vat.detail,init,go:0
+#: wizard_button:vat.intra.xml,init,go:0
+#: wizard_button:wizard.account.xml.vat.declaration,init,go:0
+msgid "Create XML"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_capitaux
+msgid "Capital"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,go,msg:0
+#: wizard_field:vat.intra.xml,go,msg:0
+#: wizard_field:wizard.account.xml.vat.declaration,go,msg:0
+msgid "File created"
+msgstr ""
+
+#. module: l10n_be
+#: selection:vat.intra.xml,init,trimester:0
+msgid "Apr/May/Jun"
+msgstr ""
+
+#. module: l10n_be
+#: constraint:account.account.template:0
+msgid "Error ! You can not create recursive account templates."
+msgstr ""
+
+#. module: l10n_be
+#: selection:vat.intra.xml,init,trimester:0
+msgid "Jul/Aug/Sep"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_immo
+msgid "Immobilisation"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,go,file_save:0
+#: wizard_field:vat.intra.xml,go,file_save:0
+#: wizard_field:wizard.account.xml.vat.declaration,go,file_save:0
+msgid "Save File"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:vat.intra.xml,init:0
+msgid "This wizard will create an XML file for Vat Intra"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.module.module,shortdesc:l10n_be.module_meta_information
+msgid "Belgium - Plan Comptable Minimum Normalise"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:list.vat.detail,init:0
+msgid "Select Fiscal Year"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:vat.intra.xml,init:0
+msgid "Partner VAT Intra"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.actions.wizard,name:l10n_be.wizard_xml_vat_declaration
+#: model:ir.ui.menu,name:l10n_be.account_wizard_vat_declaration
+msgid "Periodical VAT Declaration"
+msgstr ""
+
+#. module: l10n_be
+#: constraint:account.tax.code.template:0
+msgid "Error ! You can not create recursive Tax Codes."
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_tiers_payable
+msgid "Tiers - Payable"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:wizard.account.xml.vat.declaration,init:0
+msgid "Select Period"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_produit
+msgid "Produit"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.fiscal.position.template,name:l10n_be.fiscal_position_template_2
+msgid "Régime Extra-Communautaire"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_view
+msgid "Vue"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_button:list.vat.detail,go,end:0
+#: wizard_button:vat.intra.xml,go,end:0
+#: wizard_button:wizard.account.xml.vat.declaration,go,end:0
+msgid "Ok"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:list.vat.detail,init:0
+msgid "This wizard will create an XML file for Vat details and total invoiced amounts per partner."
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,init,limit_amount:0
+msgid "Limit Amount"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.actions.wizard,name:l10n_be.partner_wizard_vat
+#: model:ir.ui.menu,name:l10n_be.partner_wizard_vat_menu
+msgid "Annual Listing of VAT-Subjected Customers"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,init,fyear:0
+#: wizard_field:vat.intra.xml,init,fyear:0
+msgid "Fiscal Year"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:wizard.account.xml.vat.declaration,go:0
+msgid "XML Flie has been Created."
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_stock
+msgid "Stock et Encours"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.ui.menu,name:l10n_be.menu_finance_belgian_statement
+msgid "Belgium Statements"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,init,test_xml:0
+#: wizard_field:vat.intra.xml,init,test_xml:0
+msgid "Test XML file"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.actions.todo,note:l10n_be.config_call_account_template
+msgid "Generate Chart of Accounts from a Chart Template. You will be asked to pass the name of the company, the chart template to follow, the no. of digits to generate the code for your accounts and Bank account, currency to create Journals. Thus,the pure copy of chart Template is generated.\n"
+"This is the same wizard that runs from Financial Management/Configuration/Financial Accounting/Financial Accounts/Generate Chart of Accounts from a Chart Template."
+msgstr ""
+
+#. module: l10n_be
+#: wizard_field:list.vat.detail,init,mand_id:0
+#: wizard_field:vat.intra.xml,init,mand_id:0
+msgid "MandataireId"
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_tax
+msgid "Tax"
+msgstr "Imposte"
+
+#. module: l10n_be
+#: wizard_field:wizard.account.xml.vat.declaration,init,period:0
+msgid "Period"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:vat.intra.xml,init:0
+#: wizard_field:vat.intra.xml,init,country_ids:0
+msgid "European Countries"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:vat.intra.xml,init:0
+msgid "General Information"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_view:list.vat.detail,go:0
+#: wizard_view:vat.intra.xml,go:0
+msgid "XML File has been Created."
+msgstr ""
+
+#. module: l10n_be
+#: model:account.account.type,name:l10n_be.user_type_financiers
+msgid "Financier"
+msgstr ""
+
+#. module: l10n_be
+#: wizard_button:list.vat.detail,init,end:0
+#: wizard_button:vat.intra.xml,init,end:0
+#: wizard_button:wizard.account.xml.vat.declaration,init,end:0
+msgid "Cancel"
+msgstr ""
+
+#. module: l10n_be
+#: model:ir.actions.wizard,name:l10n_be.partner_vat_intra
+#: model:ir.ui.menu,name:l10n_be.partner_intra_vat_menu
+msgid "Partner VAT intra"
+msgstr ""
+
+#. module: l10n_be
+#: selection:vat.intra.xml,init,trimester:0
+msgid "Jan/Feb/Mar"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/ko_KO.po b/addons/l10n_de/i18n/ko_KO.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/ko_KO.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/l10n_de.pot b/addons/l10n_de/i18n/l10n_de.pot
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/l10n_de.pot
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/lt_LT.po b/addons/l10n_de/i18n/lt_LT.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/lt_LT.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/nl_BE.po b/addons/l10n_de/i18n/nl_BE.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/nl_BE.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/nl_NL.po b/addons/l10n_de/i18n/nl_NL.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/nl_NL.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/pl_PL.po b/addons/l10n_de/i18n/pl_PL.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/pl_PL.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/pt_BR.po b/addons/l10n_de/i18n/pt_BR.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/pt_BR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/pt_PT.po b/addons/l10n_de/i18n/pt_PT.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/pt_PT.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/ro_RO.po b/addons/l10n_de/i18n/ro_RO.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/ro_RO.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/ru_RU.po b/addons/l10n_de/i18n/ru_RU.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/ru_RU.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/sl_SL.po b/addons/l10n_de/i18n/sl_SL.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/sl_SL.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/sq_AL.po b/addons/l10n_de/i18n/sq_AL.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/sq_AL.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/sv_SE.po b/addons/l10n_de/i18n/sv_SE.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/sv_SE.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/tr_TR.po b/addons/l10n_de/i18n/tr_TR.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/tr_TR.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/uk_UA.po b/addons/l10n_de/i18n/uk_UA.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/uk_UA.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/vi_VN.po b/addons/l10n_de/i18n/vi_VN.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/vi_VN.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/zh_CN.po b/addons/l10n_de/i18n/zh_CN.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/zh_CN.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/zh_TW.po b/addons/l10n_de/i18n/zh_TW.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/zh_TW.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/i18n/znd_ZND.po b/addons/l10n_de/i18n/znd_ZND.po
new file mode 100755
index 00000000000..6e69243e21b
--- /dev/null
+++ b/addons/l10n_de/i18n/znd_ZND.po
@@ -0,0 +1,76 @@
+# Translation of OpenERP Server.
+# This file contains the translation of the following modules:
+#	* l10n_de
+#
+msgid ""
+msgstr ""
+"Project-Id-Version: OpenERP Server 5.0.6\n"
+"Report-Msgid-Bugs-To: support@openerp.com\n"
+"POT-Creation-Date: 2010-04-30 16:01:51+0000\n"
+"PO-Revision-Date: 2010-04-30 16:01:51+0000\n"
+"Last-Translator: <>\n"
+"Language-Team: \n"
+"MIME-Version: 1.0\n"
+"Content-Type: text/plain; charset=UTF-8\n"
+"Content-Transfer-Encoding: \n"
+"Plural-Forms: \n"
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_view
+msgid "Ansicht"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_receivable
+msgid "Forderungen/Debitoren"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_payable
+msgid "Verbindlichkeiten/Kreditoren"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_cash
+msgid "Kasse/Bank"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_income
+msgid "Ertrag"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_expense
+msgid "Aufwand"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_tax
+msgid "Steuern"
+msgstr ""
+
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_equity
+msgid "Eigenkapital"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_asset
+msgid "Vermögen"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_liability
+msgid "Verbindlichkeiten"
+msgstr ""
+
+#. module: l10n_de
+#: model:account.account.type,name:l10n_de.account.account_type_other
+msgid "Sonstige"
+msgstr ""
+
diff --git a/addons/l10n_de/l10n_de_skr03_wizard.xml b/addons/l10n_de/l10n_de_skr03_wizard.xml
new file mode 100755
index 00000000000..6c65d6a1df5
--- /dev/null
+++ b/addons/l10n_de/l10n_de_skr03_wizard.xml
@@ -0,0 +1,13 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+
+		<record id="config_call_account_template_de_skr03" model="ir.actions.todo">
+	        <field name="name">Generiert Kontenplan aus Vorlage</field>
+	        <field name="note">Der Assistent generiert einen Kontenplan auf Basis eines Templates (Vorlage). Sie werden aufgefordert den Namen der Firma einzugeben, sowie die entsprechende Kontenvorlage zu wählen. Ausserdem können Sie für die Initialisierung der Journale die gewünschte Stellenanzahl der Konten, sowie die Hauptwährung Ihres Betriebes auswählen. Dieser Assistent ist identisch mit dem Open ERP Menü Finanzen/Konfiguration/Finanzkonten/Erzeuge Konten aus Vorlage.</field>
+	        <field name="action_id" ref="account.action_wizard_multi_chart"/>
+	        <field name="state">open</field>
+    	</record>
+
+    </data>
+</openerp>
diff --git a/addons/l10n_de/l10n_de_skr04_wizard.xml b/addons/l10n_de/l10n_de_skr04_wizard.xml
new file mode 100755
index 00000000000..e76d8d75e87
--- /dev/null
+++ b/addons/l10n_de/l10n_de_skr04_wizard.xml
@@ -0,0 +1,13 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data>
+
+		<record id="config_call_l10n_chart_de_skr04" model="ir.actions.todo">
+	        <field name="name">Generiert Kontenplan aus Vorlage</field>
+	        <field name="note">Der Assistent generiert einen Kontenplan auf Basis eines Templates (Vorlage). Sie werden aufgefordert den Namen der Firma einzugeben, sowie die entsprechende Kontenvorlage zu wählen. Ausserdem können Sie für die Initialisierung der Journale die gewünschte Stellenanzahl der Konten, sowie die Hauptwährung Ihres Betriebes auswählen. Dieser Assistent ist identisch mit dem Open ERP Menü Finanzen/Konfiguration/Finanzkonten/Erzeuge Konten aus Vorlage.</field>
+	        <field name="action_id" ref="account.action_wizard_multi_chart"/>
+	        <field name="state">open</field>
+    	</record>
+
+    </data>
+</openerp>