<?xml version="1.0" encoding="utf-8" ?>
<gnc-account-example 
  xmlns="http://www.gnucash.org/XML/"
  xmlns:act="http://www.gnucash.org/XML/act"
  xmlns:addr="http://www.gnucash.org/XML/addr"
  xmlns:bgt="http://www.gnucash.org/XML/bgt"
  xmlns:billterm="http://www.gnucash.org/XML/billterm"
  xmlns:book="http://www.gnucash.org/XML/book"
  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
  xmlns:cd="http://www.gnucash.org/XML/cd"
  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
  xmlns:cust="http://www.gnucash.org/XML/cust"
  xmlns:employee="http://www.gnucash.org/XML/employee"
  xmlns:fs="http://www.gnucash.org/XML/fs"
  xmlns:gnc="http://www.gnucash.org/XML/gnc"
  xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
  xmlns:invoice="http://www.gnucash.org/XML/invoice"
  xmlns:job="http://www.gnucash.org/XML/job"
  xmlns:lot="http://www.gnucash.org/XML/lot"
  xmlns:order="http://www.gnucash.org/XML/order"
  xmlns:owner="http://www.gnucash.org/XML/owner"
  xmlns:price="http://www.gnucash.org/XML/price"
  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
  xmlns:slot="http://www.gnucash.org/XML/slot"
  xmlns:split="http://www.gnucash.org/XML/split"
  xmlns:sx="http://www.gnucash.org/XML/sx"
  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
  xmlns:trn="http://www.gnucash.org/XML/trn"
  xmlns:ts="http://www.gnucash.org/XML/ts"
  xmlns:tte="http://www.gnucash.org/XML/tte"
  xmlns:entry="http://www.gnucash.org/XML/entry"
  xmlns:vendor="http://www.gnucash.org/XML/vendor">
  <gnc-act:title>
    Kontenrahmen SKR04
  </gnc-act:title>
  <gnc-act:short-description>
    Standardkontenrahmen SKR04, Stand 2005
  </gnc-act:short-description>
  <gnc-act:long-description>
    BETA-Version eines Kontenrahmes SKR04 für 2005.  Mehr Informationen unter http://linuxwiki.de/GnuCash/skr04
  </gnc-act:long-description>
  <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
  <gnc:account version="2.0.0">
    <act:name>22. Konten zur statistischen Auswertung und internen Verrechnung</act:name>
    <act:id type="new">3237729e885b61040c631531fb050e1c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Kto 9000-9999</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aktiva</act:name>
    <act:id type="new">5431c68bfabcf5fdbef88abedd861198</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Aktiva = Kapitalverwendung</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>A. Anlagevermögen</act:name>
    <act:id type="new">25554b48b5e81d8452521bacda7cc226</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Ausstehende Einlagen</act:name>
    <act:id type="new">60a53513911abc31ce93dfddbc9c96c5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2005: 0001-0089</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Kapitalgesellschaft</act:name>
    <act:id type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Aktivausweis)</act:name>
    <act:id type="new">c475e4f4b9e4d04fc01eaa9132ce8230</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0001</act:code>
    <act:description>oder 2910</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Aktivausweis)</act:name>
    <act:id type="new">3b14113fb70353a4a1fe4abb007446c7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0040</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb112e9d5b6bf4ca0149302b9b35722b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Kommanditgesellschaft</act:name>
    <act:id type="new">92e0c76cd1716d23684995969a1af341</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">60a53513911abc31ce93dfddbc9c96c5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert</act:name>
    <act:id type="new">f6bbe9bcc8d0115316daf1de671e954a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0050</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert</act:name>
    <act:id type="new">20cb6ac0522ef0dc92bb1cadaeca855c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0060</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert</act:name>
    <act:id type="new">d5a9019b0a64680ad8ef1472551e355b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0070</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert</act:name>
    <act:id type="new">73e454578f1f23eaf0d9a1c765c19258</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0080</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">92e0c76cd1716d23684995969a1af341</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Ingangsetzung und Erweiterung des Geschäftsbetriebes</act:name>
    <act:id type="new">6ecb789e06f3feac57be62f87a44beba</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2005: 0095-0099</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ingangsetzungs- und Erweiterungsaufwand</act:name>
    <act:id type="new">664bd49a2bbb9ed51a0d1325dd849a22</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0095</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen Währungsumstellung Euro</act:name>
    <act:id type="new">a041dea0d2d980c708dd5cc8828218b6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0096</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6ecb789e06f3feac57be62f87a44beba</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>III. Immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>0100-0160</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">25554b48b5e81d8452521bacda7cc226</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
    <act:id type="new">accd83b772d8921a4fa697291ad04e2c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">3dbb5945983bc0de9d33b40bb21c53cb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Konzessionen und gewerbl.Schutzrechte</act:name>
    <act:id type="new">05140533502d0be13e2a07b5b78f826d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">accd83b772d8921a4fa697291ad04e2c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Konzessionen</act:name>
    <act:id type="new">5f40c7e06a47a5209944dda0481e34c3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0110</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbliche Schutzrechte</act:name>
    <act:id type="new">909859f1f05e2336191c221d543745e2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0120</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ähnliche Rechte und Werte</act:name>
    <act:id type="new">56034fe0014c3c163d4b5882a3dafa65</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0130</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">05140533502d0be13e2a07b5b78f826d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>EDV-Software</act:name>
    <act:id type="new">7001151200f6b5a54a21a91a06cdb96c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0135</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0140</act:code>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>02. Geschäfts- oder Firmenwert</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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  <gnc:account version="2.0.0">
    <act:name>Geschäfts- oder Firmenwert</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0150</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verschmelzungsmehrwert</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0160</act:code>
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  <gnc:account version="2.0.0">
    <act:name>03. Geleistete Anzahlungen</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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      <slot>
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    <act:name>Anzahlungen auf immaterielle Vermögensgegenstände</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0170</act:code>
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    <act:name>Anzahlungen auf Geschäfts-, Firmenwert</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>IV. Sachanlagen</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>01. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0200</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Grundstücke und grundstücksgleiche Rechte ohne Bauten</act:name>
    <act:id type="new">ac73b8fb60a236482d3932e1bc6f3509</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:name>Unbebaute Grundstücke</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Grundstücksgleiche Rechte</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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    <act:name>Grundstücke mit Substanzverzehr</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0225</act:code>
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    <act:name>Bauten auf eigenen Grundstücken</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0230</act:code>
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      <slot>
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      <slot>
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    <act:name>Grundstückswert bebauter Grundstücke</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0235</act:code>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">01755fea6af689c3d5e5e3d925bbdc79</act:parent>
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    <act:name>Geschäftsbauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0240</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Fabrikbauten</act:name>
    <act:id type="new">fec6f67e6bc873d796e7014f59003631</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0250</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Andere Bauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0260</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Garagen</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0270</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Außenanlagen für Geschäfts-, Fabrik- und andere Bauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0280</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Hof- und Wegebefestigungen</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0285</act:code>
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      <slot>
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    <act:name>Einrichtungen für Geschäfts-, Fabrik- und andere Bauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0290</act:code>
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      <slot>
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    <act:name>Wohnbauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0300</act:code>
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      <slot>
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    <act:name>Garagen</act:name>
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    <act:type>ASSET</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Hof- und Wegebefestigungen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Einrichtungen für Wohnbauten</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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    <act:name>Fabrikbauten</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Andere Bauten</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Außenanlagen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Hof- und Wegebefestigungen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0398</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0420</act:code>
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    <act:name>Maschinen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0510</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0520</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0610</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>0620</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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  <gnc:account version="2.0.0">
    <act:name>02. Ausleihungen an verbundene Unternehmen</act:name>
    <act:id type="new">e25b8c9cdc42518311a80a1a2db11b54</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0810</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Beteiligungen</act:name>
    <act:id type="new">d55ac7e08716a24f25f1c8aee576869a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0820</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Beteiligung einer GmbH &amp; Co.KG an einer Komplementär GmbH</act:name>
    <act:id type="new">af0a896cba87f41d4d1007d37147184d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0829</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Typisch stille Beteiligungen</act:name>
    <act:id type="new">ee241561c9a36768c4e02e5bcb484cab</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0830</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Atypische stille Beteiligungen</act:name>
    <act:id type="new">ef41480b428310b7a65210a53a8a2d71</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0840</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Beteiligungen an Kapitalgesellschaften</act:name>
    <act:id type="new">65a722874c7a8610b370c2adac495731</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0850</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Beteiligungen an Personengesellschaften</act:name>
    <act:id type="new">582ffd534ae5da409c554f80c92d9a36</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0860</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d55ac7e08716a24f25f1c8aee576869a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
    <act:id type="new">47bf618149cbf341315efa956d70097f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0880</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>05. Wertpapiere des Anlagevermögens</act:name>
    <act:id type="new">6d26d5667745dcf65881a6b5228f9028</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wertpapiere mit Gewinnbeiligungsansprüchen</act:name>
    <act:id type="new">def87340d1ce092272e311e2e8879605</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0910</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Festverzinsliche Wertpapiere</act:name>
    <act:id type="new">78982f7e0894e7b8e8526c60fdc60395</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0920</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6d26d5667745dcf65881a6b5228f9028</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>06. Sonstige Ausleihungen</act:name>
    <act:id type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0930</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Darlehen</act:name>
    <act:id type="new">16402cf2658129ae5c1dd60f57d3cb9b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0940</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an Gesellschafter</act:name>
    <act:id type="new">e96d2da117751f02f82fb8c2008607aa</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0960</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausleihungen an nahe stehende Personen</act:name>
    <act:id type="new">6a0430051bb70dd6919ea708a2ab8509</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0970</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2d8abf820f1272ea8674b7bd9df2b23e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>07. Genossenschaftsanteile zum langfristigen Verbleib</act:name>
    <act:id type="new">1b3c4110e93411ebbceaa2e4a6f89ea4</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0980</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>08. Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib</act:name>
    <act:id type="new">90d8a02427219e5b4e373d3240d96572</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>0990</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0c02303d139190b2cfded19f03caa096</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>B. Umlaufvermögen</act:name>
    <act:id type="new">3be1aa86d6868b006741b9af6777cf5f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2005:1000-1999</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Vorräte</act:name>
    <act:id type="new">693674f6bcdd8dfbc525267340f4771b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2005: 1000-1199</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
    <act:id type="new">b28794b79472ab280d51164c964332ca</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Unfertige Erzeugnisse, unfertige Leistungen (Bestand)</act:name>
    <act:id type="new">e79214338437068dfebeff5025bb49db</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1040</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unfertige Erzeugnisse</act:name>
    <act:id type="new">b720c2af29896886e2e734a0a9a2dfbb</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1050</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unfertige Leistungen</act:name>
    <act:id type="new">5513ef399d25ee0d4555ba13a66eca6b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1080</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>In Ausführung befindl. Bauaufträge</act:name>
    <act:id type="new">d125ce4ce35f853aa5425940706a91aa</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1090</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>In Arbeit befindliche Aufträge</act:name>
    <act:id type="new">855963aac95900a4ac850d5b1b1734cf</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1095</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e79214338437068dfebeff5025bb49db</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Fertige Erzeugnisse und Waren (Bestand)</act:name>
    <act:id type="new">f8a1595720a430d2d890c735ec280801</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fertige Erzeugnisse (Bestand)</act:name>
    <act:id type="new">79605c61028b9d81fe5b84c82f712493</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1110</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Waren (Bestand)</act:name>
    <act:id type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1140</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f8a1595720a430d2d890c735ec280801</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Marmor</act:name>
    <act:id type="new">87234e6891fac01304264bc8512448a0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Stein</act:name>
    <act:id type="new">a99b2f31be2be1a074bc1c8b54825c7e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Eisen</act:name>
    <act:id type="new">b94ac228e74d955127e50a16d82f7b21</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e1960c5433e5eb58cbd136d8c3d2fa0a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Geleistete Anzahlungen auf Vorräte</act:name>
    <act:id type="new">4b94caba6927babf0af628999af0e00d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1180</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 7% Vorsteuer</act:name>
    <act:id type="new">5d955f1dbd49acc2b766b9b4d5d08d52</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1181</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geleistete Anzahlungen 16% Vorsteuer</act:name>
    <act:id type="new">32b51fff8b5b5b4cd5c4f43031e91635</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1184</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4b94caba6927babf0af628999af0e00d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>05. Erhaltene Anzahlungen auf Bestellungen</act:name>
    <act:id type="new">c4ecd4b8292df74335546eda34e7e375</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1190</act:code>
    <act:description>(von Vorräten offen abgesetzt)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">693674f6bcdd8dfbc525267340f4771b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen 7% MWSt</act:name>
    <act:id type="new">85f1ba087dc40a0cae79d64969c1424f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1191</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen 16% MWSt</act:name>
    <act:id type="new">52862a56692726129c73604f7c12d9af</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1194</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c4ecd4b8292df74335546eda34e7e375</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Forderungen und sonstige Vermögensgegenstände</act:name>
    <act:id type="new">045196223f1e151347db1f23d28b3dc5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>SKR04 2005: 1200-1299</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Forderungen aus Lieferungen und Leistungen</act:name>
    <act:id type="new">3db9920658f7630cee64902f9698ebb3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1200</act:code>
    <act:description>Debitorensammenkonto</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">045196223f1e151347db1f23d28b3dc5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
    <act:id type="new">76c54d31f188167d8a031d96045283fd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1210</act:code>
    <act:description>ohne Kontokorrent</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L allgem. Steuersatz oder eines Kleinunternehmers</act:name>
    <act:id type="new">6cefdcc3737a94cc580149e2d2cd97b9</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1215</act:code>
    <act:description>(EÜR)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L ermäßigt. Steuersatz</act:name>
    <act:id type="new">d060a1de8e5ca6ea1b954c42e8396755</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1216</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderg. aus steuerfreien oder nicht steuerbaren steuerbaren L+L</act:name>
    <act:id type="new">ab6ca9e6320b202c3fc84c367edfc366</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1217</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen aus L+L gemäß § 24 UStG</act:name>
    <act:id type="new">7dc3830ac363a526ef101cf09a77b6ee</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1218</act:code>
    <act:description>Land- &amp; forstwirtsch. Durchsschnitt</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 1215 - 1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)</act:name>
    <act:id type="new">ad25157eba24299560894cb650a9a5b9</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1219</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">76c54d31f188167d8a031d96045283fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungen nach § 11 Abs. 1 Satz 2 EStG für § 4/3</act:name>
    <act:id type="new">fd124dab720d156a374f1386a565d9d0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1220</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3db9920658f7630cee64902f9698ebb3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderg.a. Lieferungen/Leistungen &lt; 1 J</act:name>
    <act:id type="new">ef26d6e1057d2042cb9eea64e48187a0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1221</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fd124dab720d156a374f1386a565d9d0</act:parent>
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  <gnc:account version="2.0.0">
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Wechsel a. Lieferungen/Leistungen &lt; 1 J</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Wechsel a. Lieferungen/Leistungen &gt; 1 J</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1251</act:code>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>1266</act:code>
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    <act:code>1267</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>1269</act:code>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Geschäftsf.(b.1J)</act:name>
    <act:id type="new">fd6ed5e511300dd4649b82d908c45c1c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1311</act:code>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Geschäftsf.(g.1J)</act:name>
    <act:id type="new">cf8fec4e205c4679dedc5b017ad10308</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1315</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Aufsichtsrats- und Beirats-Mitglieder</act:name>
    <act:id type="new">8fa4caf4bfbf52ca8f41c6d3856d7ab3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1320</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Aufsichtsratsm. (b.1 J)</act:name>
    <act:id type="new">6046d3a0953c4bcafeffa562972afb3f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1321</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Aufsichtsratsm. (g.1 J)</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1325</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Gesellschafter</act:name>
    <act:id type="new">f68f9fd560ad2d91a8c7e8b74423d676</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1330</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Gesellschafter (b.1J)</act:name>
    <act:id type="new">d48f1bbe9d77a812520b79aa5e1475bf</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1331</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gg. Gesellschafter (g.1J)</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1335</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung</act:name>
    <act:id type="new">4517b3561a7ff696c0662a257ed40cdd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1340</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Personal (bis 1Jahr)</act:name>
    <act:id type="new">5e6b56d8bc5622c3ce68115d8c3cef02</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1341</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen gegen Personal (g. 1Jahr)</act:name>
    <act:id type="new">a27c13b57de63e57699efbe6b26e6bce</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1345</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Kautionen</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1350</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Kautionen (bis 1 J)</act:name>
    <act:id type="new">ec5394649daa197d84c63bf0c679f60f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1351</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Kautionen (g. 1 J)</act:name>
    <act:id type="new">e3eba6fd425634e67fce99c5f937117f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1355</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Darlehen</act:name>
    <act:id type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1360</act:code>
    <act:description>Ausgereichte Darlehen</act:description>
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      <slot>
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    <act:name>Darlehen bis 1 Jahr</act:name>
    <act:id type="new">28f00b3d498c579b85dbb17cbb00ce9f</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1361</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">40b59ac6ac6fe62624a6b9c5316b9ee5</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen g. 1 Jahr</act:name>
    <act:id type="new">bae54651279fe86c4a6304e29160133e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1365</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>Durchlaufende Posten</act:name>
    <act:id type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1370</act:code>
    <act:slots>
      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Fremdgeld</act:name>
    <act:id type="new">0ceae36c8648177ff9e582023ad3543a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1374</act:code>
    <act:slots>
      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Agenturwarenabrechnung</act:name>
    <act:id type="new">9317fc4564845581476b024b791b4766</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1375</act:code>
    <act:slots>
      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Ansprüche aus Rückdeckungsversicherungen</act:name>
    <act:id type="new">f0b4b245ce14d20642b5d1508c7e3f7e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1378</act:code>
    <act:slots>
      <slot>
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      <slot>
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    <act:parent type="new">36d6cf6d83f677d8d421d6a0a4d42c70</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>GmbH-Anteile zum kurzfristigen Verbleib</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1390</act:code>
    <act:slots>
      <slot>
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      <slot>
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    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Genossenschaftsanteile zum kurzfristigen Verbleib</act:name>
    <act:id type="new">f885481dea24be7353004106bb2b8ee6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1395</act:code>
    <act:slots>
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      <slot>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1396</act:code>
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  <gnc:account version="2.0.0">
    <act:name>Zurückzuzahlende Vorsteuer, § 15a UStG, bewegliche Wirtschaftsgüter</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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	<slot:value type="string"></slot:value>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1399</act:code>
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	<slot:value type="string"></slot:value>
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    <act:name>Abziehbare Vorsteuer</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1400</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuern Inland</act:name>
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    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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      <slot>
	<slot:key>tax-US</slot:key>
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	    <slot:key>code</slot:key>
	    <slot:value type="string">K66</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer 7%</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1401</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer 16%</act:name>
    <act:id type="new">f5f12dd9ee63444b35271eb0cc29ca27</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1405</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">d4ac4ec9e7c83bcbb6ac389be1821f0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1402</act:code>
    <act:description>UstVa Zl. 56, Kz. 61</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K61</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
    <act:id type="new">fb1eb58215969d65581a6e4f313f43c4</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1403</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">922006b4e0d3a0e5deb659ab7da9b42a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vorsteuer nach allgemeinen Durchschnittsätzen</act:name>
    <act:id type="new">9fad1c867ee4596ace2ce97c441903fc</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1407</act:code>
    <act:description>UstVa Zl. 59, Kz. 63</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K63</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer nach § 13b UStG</act:name>
    <act:id type="new">97c89eba49fa0e1419ca3753a66d260e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1408</act:code>
    <act:description>UstVa Zl. 58, Kz. 67</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K67</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer nach § 13b UStG 16%</act:name>
    <act:id type="new">eb6e059c85e0833a7715864b3ad75343</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1409</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">97c89eba49fa0e1419ca3753a66d260e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer</act:name>
    <act:id type="new">186a44919607662c803018c7279ce2ff</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1410</act:code>
    <act:description>teilw. privat genutze Anschaffungen (?)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 7%</act:name>
    <act:id type="new">360f8b87349e45e433716a8c085558b0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1411</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">004a9182a51709a3772bbd0dbbf56620</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1412</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 16%</act:name>
    <act:id type="new">1bd6188c3e365846096324b2dec9a708</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1415</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer 15%</act:name>
    <act:id type="new">0133b7561109570d12f556f7876592d3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1416</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</act:name>
    <act:id type="new">0a2ec441e8cb70acb3c6c4fa9c5bf170</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1417</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 16 %</act:name>
    <act:id type="new">fa7eaf95d7cbf4b2e8f7e0e6dc4e43e9</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1418</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">186a44919607662c803018c7279ce2ff</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:name>
    <act:id type="new">f1c5609562d1017f8ebbf959673ad4a6</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1431</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne UStId-Nr</act:name>
    <act:id type="new">475e765524da9aaea344273e9012e1c7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1432</act:code>
    <act:description>UstVa Zl. 61, Kz. 59</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K59</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
    <act:id type="new">5a174b5b3fd0e62418911ad4be3a8366</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1433</act:code>
    <act:description>UstVa Zl. 57, Kz. 62</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K62</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">24224918f644a964fef3d4afdc48933f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuerforderungen</act:name>
    <act:id type="new">2edc2d5252d406f4753b00cd1261acc7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1420</act:code>
    <act:description>gegen das Finanzamt</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>USt-Forderungen laufendes Jahr</act:name>
    <act:id type="new">cb6f2c3c4cded0e846ba9773e56bc5ab</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1421</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>USt-Forderungen Vorjahr</act:name>
    <act:id type="new">55aae31fd11e0993c90c14c112a015fa</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1422</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>USt-Forderungen frühere Jahre</act:name>
    <act:id type="new">adf233217e287d4a1e0e7a937b683f80</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1425</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen aus entrichteten Verbrauchsteuern</act:name>
    <act:id type="new">18b3c891a597a9bde8882ca184e7437b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1427</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2edc2d5252d406f4753b00cd1261acc7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
    <act:id type="new">37635437b21e8880cc9f085b162a3169</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1434</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerüberzahlungen</act:name>
    <act:id type="new">f48e74b081c647e4b1c9b22ab0e70233</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1435</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuererstattungsanspruch gegenüber anderen EG-Ländern</act:name>
    <act:id type="new">6fcf71a63a942464cd778ada4a47f9fd</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1440</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Körperschaftsteuerrückforderungen</act:name>
    <act:id type="new">2bd8a909e6bfa964829994cfd3d05019</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1450</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</act:name>
    <act:id type="new">fb32a483713b36e0b908b4b124003319</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1456</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geldtransit</act:name>
    <act:id type="new">4b20aee495f3d43e710806dd9043ed32</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1460</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto Vorsteuer § 4/3 EStG</act:name>
    <act:id type="new">d8cbb3ed1bbb250b0b9fb83890e6f41d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1480</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
    <act:id type="new">0517452e941c1acfaeed70871bb203b7</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1481</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Vorsteuer aus Investitionen § 4/3 EStG</act:name>
    <act:id type="new">2069db98a8126e51c56002bcca5af58a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1482</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG</act:name>
    <act:id type="new">829a214c506d8d13b828f5583a4dda34</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1483</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam</act:name>
    <act:id type="new">157a6372cb0e06f29ffccccf44fd9ca8</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1485</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG, nicht ergebniswirksam</act:name>
    <act:id type="new">3e6b049d9ebf086d641c945c134fe186</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1486</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
    <act:id type="new">615aed72631fcf503be61b24a11584b0</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1490</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c36cd806a8bad4266ed2395be7f90d0c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitoren-Konto</act:name>
    <act:id type="new">3edfe3e8df939d83883343e9f2fa654d</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1495</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Überleitung Kostenstellen</act:name>
    <act:id type="new">1c98364a90a914ea0e57f8a29cb57682</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1498</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">615aed72631fcf503be61b24a11584b0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>III. Wertpapiere</act:name>
    <act:id type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>1500-1549</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Anteile an verbundenen Unternehmen (Umlaufvermögen)</act:name>
    <act:id type="new">4b1c7f834582f0b2f309044fb6854f2a</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1500</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft</act:name>
    <act:id type="new">0c340aedbae33740071f1d97fe5649f3</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1504</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4b1c7f834582f0b2f309044fb6854f2a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>02. Eigene Anteile</act:name>
    <act:id type="new">a05d2c3daddd037a2f49792d7a3b5e00</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1505</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. sonstige Wertpapiere</act:name>
    <act:id type="new">50c6c3e215775bc40d571f027d07dfed</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1510</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">b5f9eb28630b90bc2fca2d7e31a06ab3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Finanzwechsel</act:name>
    <act:id type="new">704f62c298712098aba1f53dad369c69</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1520</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2</act:name>
    <act:id type="new">7df2f4a320304e79950d7acadf4e7e4b</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1525</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
    <act:id type="new">69f1728d34c200f18f7902443ac50f61</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1530</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Schecks</act:name>
    <act:id type="new">bdad0b94ab01da3190792e5ddef21490</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1550</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">50c6c3e215775bc40d571f027d07dfed</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks</act:name>
    <act:id type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>1550-1899</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>last-num</slot:key>
	<slot:value type="string">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3be1aa86d6868b006741b9af6777cf5f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Schecks</act:name>
    <act:id type="new">e0712c0ad9d6bfbc9b18a65832d73fcb</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1550</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Traveler Cheque USD</act:name>
    <act:id type="new">3c9d85636c36303679cab0eebb461765</act:id>
    <act:type>CURRENCY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>USD</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1551</act:code>
    <act:slots>
      <slot>
	<slot:key>old-price-source</slot:key>
	<slot:value type="string">CURRENCY</slot:value>
      </slot>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Traveler Cheque EUR</act:name>
    <act:id type="new">108c962952448650dc56bda358586a10</act:id>
    <act:type>CURRENCY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1552</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e0712c0ad9d6bfbc9b18a65832d73fcb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kassenbestand</act:name>
    <act:id type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:id>
    <act:type>CASH</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>last-num</slot:key>
	<slot:value type="string">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kasse</act:name>
    <act:id type="new">a73604541838ee1eff060ae018db8bb3</act:id>
    <act:type>CASH</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9245a7abb3a1df7c26c1b189cceb84b1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Postbank</act:name>
    <act:id type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1700</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Postbank Dortmund</act:name>
    <act:id type="new">2c4aa9c6df24e5b1644814fc2248e9ba</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1710</act:code>
    <act:description>Geschäftsgirokonto 759296467</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e6f2ce6d2586345f309cf8bc699ee51c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>LZB-Guthaben</act:name>
    <act:id type="new">00fcc4a0a593fde6d2e69fa0a43457c7</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bundesbankguthaben</act:name>
    <act:id type="new">e14d7ec4efeb3f44330cf75c493f973f</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bank</act:name>
    <act:id type="new">a6cbdb0ce80ebaf004775ec7fcfd402f</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:non-standard-scu/>
    <act:code>1800</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>account-id</slot:key>
	    <slot:value type="string">4000479852</slot:value>
	  </slot>
	  <slot>
	    <slot:key>bank-code</slot:key>
	    <slot:value type="string">85550200</slot:value>
	  </slot>
	  <slot>
	    <slot:key>country-code</slot:key>
	    <slot:value type="integer">280</slot:value>
	  </slot>
	</slot:value>
      </slot>
      <slot>
	<slot:key>reconcile-info</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition</act:name>
    <act:id type="new">50c81ea1a8fbde8690fcc0810bc30695</act:id>
    <act:type>BANK</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1890</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9743059255b8318a7eb5ba07b2dd3e0e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>C. Rechnungsabgrenzungsposten Umlaufvermögen</act:name>
    <act:id type="new">12ee644791faadaee9c46305b8932295</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Rechnungsabgrenzungsposten</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">1900-1999</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5431c68bfabcf5fdbef88abedd861198</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aktive Rechnungsabgrenzung</act:name>
    <act:id type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte</act:name>
    <act:id type="new">343f569c0be41b997bc2a6d170630cf2</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1920</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen</act:name>
    <act:id type="new">88e555c3ff54038607ef4ac4384276c1</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1930</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Damnum/Disagio</act:name>
    <act:id type="new">b9a03a4e2ef94b9339bf07e62ba503b5</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1940</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4e5d0f817835ddf3b0e9e68135cb873c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgrenzung aktive latente Steuern</act:name>
    <act:id type="new">dbb3af622ecc7226812396638dd49b5c</act:id>
    <act:type>ASSET</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>1950</act:code>
    <act:description>§ 274 HGB</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">WertaufholungsGEBOT in Handelsbilanz - WertaufholungsVERBOT in Steuerbilanz</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">12ee644791faadaee9c46305b8932295</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Passiva</act:name>
    <act:id type="new">67e3afb8f6e39be571749da7aa113b2e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Passiva = Kapitalherkunft</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>A. Eigenkapital</act:name>
    <act:id type="new">e5cb03707f1435c681379f2924800bd3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Personengesellschaft</act:name>
    <act:id type="new">411ea1d84113310d5129ff98c4bb2397</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Kapital / Vollhafter / Einzelunternehmer</act:name>
    <act:id type="new">19972a0e65d1f25f0878a3b9fba9343f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Personengesellschaften</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Festkapital</act:name>
    <act:id type="new">59977885c98ae6b07c92795deafd9c80</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Variables Kapital</act:name>
    <act:id type="new">9cd3e7bdd52547af02d5724aceb85def</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2010</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesellschafter-Darlehen</act:name>
    <act:id type="new">510bd9ea7b4302ed86cdc68a96dc2bdf</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2020</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>(zur freien Verfügung)</act:name>
    <act:id type="new">10b4991f5c62b1c3c746026424163cdc</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2030</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">19972a0e65d1f25f0878a3b9fba9343f</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Kapital / Teilhafter</act:name>
    <act:id type="new">9caf6e580a978dba2f91d63e21422abd</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Kommanditisten</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kommandit-Kapital</act:name>
    <act:id type="new">3c954281df44d8574f3c65bcca0e0166</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2050</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verlustausgleichskonto</act:name>
    <act:id type="new">67c5ae49e49b2644a1556caae7d16087</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2060</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesellschafter-Darlehen</act:name>
    <act:id type="new">b6a4c65bba59f35f88a7fcf242681d73</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2070</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>(zur freien Verfügung)</act:name>
    <act:id type="new">b83e9a3526079b1df0858b2efacc95ee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2080</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9caf6e580a978dba2f91d63e21422abd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>III. Privat Vollhafter/Einzelunternehmer</act:name>
    <act:id type="new">223774b3d08279ba3dde4eed5aadd74d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privatentnahmen allgemein</act:name>
    <act:id type="new">b2ee858040dde5ec3445ac52d04c3cf3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unentgeltliche Wertabgaben</act:name>
    <act:id type="new">d3b6f78d94b3c715fee1869ba840940e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2130</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privatsteuern</act:name>
    <act:id type="new">0fe59475e845ed982f6364e11a23f4c4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2150</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privateinlagen</act:name>
    <act:id type="new">2a033094deb4952168c2707e09f4399b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2180</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
    <act:id type="new">b67273f42938d1d39eed2849ca07ee2f</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2200</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
    <act:id type="new">8bec075a500d3b055167fff7466895b1</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2230</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zuwendungen, Spenden -79</act:name>
    <act:id type="new">48fcfc0c5a5ba9dec3aa86884e8d8486</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2250</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Außergewöhnliche Belastungen</act:name>
    <act:id type="new">5f90b9ca2727a10f6cc1265888f5fecb</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2280</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksaufwand</act:name>
    <act:id type="new">96c988dc23477e26e65a53edfe50ef76</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2300</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksaufwand (Umsatzsteuerschlüssel möglich)</act:name>
    <act:id type="new">72a7ebcf427e061ae1663692fbb7417c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2349</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksertrag</act:name>
    <act:id type="new">f6647a66579951fd2e6f52837757c079</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2350</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksertrag (Umsatzsteuerschlüssel möglich)</act:name>
    <act:id type="new">08aabbc2190e41e7d0c0fa40c3ffec4c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2399</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">223774b3d08279ba3dde4eed5aadd74d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>IV. Privat Teilhafter</act:name>
    <act:id type="new">3260c1391626c6d4390a92d314f6d047</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">411ea1d84113310d5129ff98c4bb2397</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privatentnahmen allgemein</act:name>
    <act:id type="new">ccef518edc143959a8f6e15140bfc6cf</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2500</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Unentgeltliche Wertabgaben</act:name>
    <act:id type="new">f5a464d13ca7974ba624215870a7becf</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2530</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privatsteuern</act:name>
    <act:id type="new">1cc10731942870eabd87e1b1240533b1</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2550</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Privateinlagen</act:name>
    <act:id type="new">2597402bbf96d0a7fc86a51e40841658</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2580</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderausgaben beschränkt abzugsfähig</act:name>
    <act:id type="new">b39f65148525062daccd1683d69b1ee4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonderausgaben unbeschränkt abzugsfähig</act:name>
    <act:id type="new">7467f8a6ef73c52be48280a7763b8f89</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2630</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zuwendungen, Spenden -79</act:name>
    <act:id type="new">95a416a05730e7ddf16fcd972eab82b6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2650</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Außergewöhnliche Belastungen</act:name>
    <act:id type="new">f72a6b73266afe3abd1ed1ea15ec15c0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2680</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksaufwand</act:name>
    <act:id type="new">0aa1e75976bb432fb077934f24eecff7</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2700</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstücksertrag</act:name>
    <act:id type="new">d0be4be6b726e6595f18798ebd92fbbb</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2750</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3260c1391626c6d4390a92d314f6d047</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Kapitalgesellschaft</act:name>
    <act:id type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Gezeichnetes Kapital</act:name>
    <act:id type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gezeichnetes Kapital</act:name>
    <act:id type="new">dcc9a84103bec5c02c2201840726a54e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</act:name>
    <act:id type="new">871188ec82d324b942df1d74248516ca</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2910</act:code>
    <act:description>Passivausweis, von gezeichnetem Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aktivausweis: 0001</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5eeae8dd31cc6836e2af04d1e3bf00fd</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Kapitalrücklage</act:name>
    <act:id type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">74e3a2129a8919b314a0d3ca7ecd5028</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage</act:name>
    <act:id type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2920</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">a5e82f2d37d71d8778bbf7debb5ef5e3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag</act:name>
    <act:id type="new">1e91c7a26f23697d69657a5ee2b127b7</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2925</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen</act:name>
    <act:id type="new">0f87d4692ec99e799fa26fc521b07fda</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2926</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile</act:name>
    <act:id type="new">c1cb4b2dedaa7d3ec82d435ced329a2b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2927</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Zuzahlungen in das Eigenkapital</act:name>
    <act:id type="new">485d7800a189d3503565579a8fdeab8b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2928</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Eingefordertes Nachschusskapital</act:name>
    <act:id type="new">14d5b96681770d1705e71be585f1e0c2</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2929</act:code>
    <act:description>Gegenkonto 1299</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb5efff60ddac9ff1f8ce3c4334e118b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>c) alle</act:name>
    <act:id type="new">03f020a835b1fb5ba5b79c0622007f0c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e5cb03707f1435c681379f2924800bd3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>I. Gewinnrücklagen</act:name>
    <act:id type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Gesetzliche Rücklage</act:name>
    <act:id type="new">b3dead9027abe209e92e83b2ff7bac25</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2930</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesetzliche Rücklage 40% Vorbelastung</act:name>
    <act:id type="new">c235536f5fdf08dc1c0913f071089b52</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2931</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesetzliche Rücklage 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">e8cfcf0042a2a8a69ea7a79dd324bc89</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2932</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesetzliche Rücklage 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">3116ad9120a46702fb71e660478c7827</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2933</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b3dead9027abe209e92e83b2ff7bac25</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Rücklage für eigene Anteile</act:name>
    <act:id type="new">493ca5a96de3a81c85b28962ed4b44a4</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2940</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Satzungsmäßige Rücklagen</act:name>
    <act:id type="new">b551f375739b526a28ceeb0aa69d13ee</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2950</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Satzungsmäßige Rücklagen 40% Vorbelastung</act:name>
    <act:id type="new">51e1bcbeab88a2af7351444ea29c255d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2951</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">05f80bfe63cefb5233c0d96b4e90a465</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2952</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Satzungsmäßige Rücklagen 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">cda732f5d0eb28fd8f5066caa957049e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2953</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b551f375739b526a28ceeb0aa69d13ee</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Andere Gewinnrücklagen</act:name>
    <act:id type="new">22676e23b2512574214dec23e28d61f1</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2960</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">ef9e2cde3ed8ea553ecd7266fab83db4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Eigenkapitalanteil von Wertaufholungen</act:name>
    <act:id type="new">493937aba319f366e133cc1208afad93</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2962</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 40% Vorbelastung</act:name>
    <act:id type="new">38c717955931e734823be498448d43d8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2965</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">d83a2f62f2c7c67fc03865895f4bffb7</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2966</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere Gewinnrücklagen 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">6c86ea4cea08a71df989909ddf351104</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2967</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">22676e23b2512574214dec23e28d61f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>II. Gewinnvortrag/Verlustvortrag vor Verwendung</act:name>
    <act:id type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">03f020a835b1fb5ba5b79c0622007f0c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag vor Verwendung</act:name>
    <act:id type="new">e02c7330d61bf9a405ab7cd6d8e390f6</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2970</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">AutoGewinn</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
    <act:id type="new">77e77b74a15b93ac9e59657d7f804448</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2972</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">469a1dc35f49799d4e0e2f379f8a8383</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2974</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">6b12e7fbc770ad4a8f71ecf622dfb472</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2976</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verlustvortrag vor Verwendung</act:name>
    <act:id type="new">d66af2652a15e2ee958f2b511be78417</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2978</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">AutoVerlust</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vortrag auf neue Rechnung (Bilanz)</act:name>
    <act:id type="new">4c023e96742c349ff60412d1c10d275d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2979</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8de79e4312296a8f5aa1d8e81d90fff8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>III. Sonderposten mit Rücklageanteil</act:name>
    <act:id type="new">ef029fd872a653c6ae662719cb3d2e2d</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklageanteil, steuerfreie Rücklagen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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	<slot:value type="string">true</slot:value>
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    <act:name>Sonderposten mit Rücklagenanteil nach § 6b EStG</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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	<slot:value type="string">false</slot:value>
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    <act:name>Sonderposten mit Rücklagenanteil nach Abschnitt 35 EStR</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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	<slot:value type="string">false</slot:value>
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    <act:name>Sonderposten mit Rücklagenanteil nach § 6d EStG</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklagenanteil nach § 1 EntwLStG</act:name>
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    <act:type>LIABILITY</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten aus der Währungsumstellung auf den Euro</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 7d EStG</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 79 EStDV</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 80 EStDV</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>2988</act:code>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklageanteil nach § 81 EStDV</act:name>
    <act:id type="new">da36edba147b36f1008190e47a7585f0</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklageanteil, Sonderabschreibungen</act:name>
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    <act:type>LIABILITY</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2990</act:code>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 82a EStDV</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2991</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklageanteil nach § 82d EStDV</act:name>
    <act:id type="new">34e1223c887777d92b3f9511705c3d0e</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2992</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonderposten mit Rücklageanteil nach § 82e EStDV</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2993</act:code>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 14 BerlinFG</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2994</act:code>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Sonderposten mit Rücklageanteil für Förderung nach § 3 ZonenRFG/§ 4-6 FördergebietsG</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2995</act:code>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 4d EStG</act:name>
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    <act:type>LIABILITY</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2996</act:code>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 1 EStG</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2997</act:code>
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      <slot>
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    <act:name>Sonderposten mit Rücklageanteil nach § 7g Abs. 3, 7 EStG</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2998</act:code>
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    <act:name>Sonderposten für Zuschüsse und Zulagen</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>2999</act:code>
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    <act:name>IV. Jahresüberschuß/Jahresfehlbetrag</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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      <slot>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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      <slot>
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    <act:type>LIABILITY</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>3000</act:code>
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      <slot>
	<slot:key>hbci</slot:key>
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    <act:name>Pensionsrückstellungen</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3010</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für pensionsähnliche Verpflichtungen</act:name>
    <act:id type="new">d2daeda63c5c9bcd755037e4cc2d9254</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3015</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f689ef292ca4019d4d8f52f19d5b5ede</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Steuerrückstellungen</act:name>
    <act:id type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3020</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerrückstellung</act:name>
    <act:id type="new">10b22c2b37688860d8ae1daf0a7e925b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3030</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Körperschaftsteuerrückstellung</act:name>
    <act:id type="new">97c18c4e9188deda226df5e830eea12c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3040</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vermögensteuerrückstellung</act:name>
    <act:id type="new">cfba5591ecd7b935c9c2b6fd80c35e6b</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3050</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für latente Steuern</act:name>
    <act:id type="new">a0a2f82198d715f6fd6fb315163db533</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3060</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ce38539e501a14b6c9f1b6d7724c27b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Sonstige Rückstellungen</act:name>
    <act:id type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3070</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">2b4ee42a89a642847e32a71e03b95976</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten</act:name>
    <act:id type="new">78ae362e0dbfac1d20076e86c030df07</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3075</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung innerhalb des 4. bis 12. Monats</act:name>
    <act:id type="new">819c9e042d77d2d8cf1f8ea267c611da</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3080</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Abraum- und Abfallbeseitigung</act:name>
    <act:id type="new">8b541a54565977c027aaa1980041de96</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3085</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Gewährleistung</act:name>
    <act:id type="new">5924bab6272a6f176af3b187d7c3d126</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3090</act:code>
    <act:description>Gegenkonto 6790</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für drohende Verluste aus schwebenden Geschäften</act:name>
    <act:id type="new">86b6f4a37fd0dcea21e4aebcb7f04c5c</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3092</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Abschluß- und Prüfungskosten</act:name>
    <act:id type="new">9dd399dbda29584d1bf898838ecf2eac</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3095</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwandsrückstellungen gemäß § 249 Abs. 2 HGB</act:name>
    <act:id type="new">a6dd348289269e4b609ed06123b2a4cd</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3098</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rückstellungen für Umweltschutz</act:name>
    <act:id type="new">c4a8cda4c1619fcb57c718d64f8faa7a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3099</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">984e3a4bbeb1a32db7dd6df9437e6ee1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>C. Verbindlichkeiten</act:name>
    <act:id type="new">cbdc8c08e95339f0eb311c9f280ff6ad</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten</act:name>
    <act:id type="new">8755bf4081c942798c5ac5f34c5b1aac</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">cbdc8c08e95339f0eb311c9f280ff6ad</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Anleihen</act:name>
    <act:id type="new">de51c7e09ef85fd4768482c9873d71b7</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Anleihen, nicht konvertibel</act:name>
    <act:id type="new">5915a4522e747674c7831a0d5edc376d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (b. 1 Jahr)</act:name>
    <act:id type="new">a9dc8adc5d95d9d7d7c3dff016e6adec</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3101</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (1-5 Jahre)</act:name>
    <act:id type="new">c0fa201dc751c2dd353dcaeb5619af65</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3105</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anleihen, nicht konvertibel (g.5 Jahre)</act:name>
    <act:id type="new">77801e429d3cf2f736943f84bbfd2b74</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3110</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5915a4522e747674c7831a0d5edc376d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Anleihen konvertibel</act:name>
    <act:id type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3120</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">de51c7e09ef85fd4768482c9873d71b7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(bis 1 Jahr)</act:name>
    <act:id type="new">c143c56e844900decfb250502e61bd79</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3121</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(1-5 Jahre)</act:name>
    <act:id type="new">aca606dbc4c5ade581f71a4cd16b3ece</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3125</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anleihen konvertibel(größer 5 Jahre)</act:name>
    <act:id type="new">3067cb5b2dbe8e93df51cb22d68f9c36</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3130</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">aeacb8efbecfd61776b68ceaabbd1a8e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>02. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
    <act:id type="new">815036103fbfcdc67d0fcee3c4bd7279</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
    <act:id type="new">3c1393a502f036b6961963e7c48a5bfe</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3150</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten Kreditinstitut (b.1J)</act:name>
    <act:id type="new">2c8cef398d52b653e5b10efe684c6eb3</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3151</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten Kreditinstitut (1-5J)</act:name>
    <act:id type="new">8b18c26c125bc1e1a959594af5dd9abc</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3160</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten Kreditinstitut (g.5J)</act:name>
    <act:id type="new">b11d185dc016dc4eae87d81d748a79ec</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3170</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3c1393a502f036b6961963e7c48a5bfe</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>TZ-Verbindlichkeit. gg. Kreditinstituten</act:name>
    <act:id type="new">347c9d781d57484ed9db61bd43358a91</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3180</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>TZ-Verbindlichkeit. Kreditinstitut(b.1J)</act:name>
    <act:id type="new">fee36472b54a600058b36d82223e7bfa</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3181</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>TZ-Verbindlichkeit. Kreditinstitut(1-5J)</act:name>
    <act:id type="new">e01fea25919cbdfc85d0feff5d55f1bc</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3190</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>TZ-Verbindlichkeit. Kreditinstitut(g.5J)</act:name>
    <act:id type="new">94712c7762f2caf4fd8c51f7d255cb8f</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3200</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">347c9d781d57484ed9db61bd43358a91</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto bei Aufteilung Kto 3210-48</act:name>
    <act:id type="new">603dfb96e8eace88767be797c59662d3</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3249</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">815036103fbfcdc67d0fcee3c4bd7279</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>03. erhaltene Anzahlungen auf Bestellungen</act:name>
    <act:id type="new">83d0177a3bf8ecab71f864adb04c678e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen</act:name>
    <act:id type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3250</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">83d0177a3bf8ecab71f864adb04c678e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen 7% USt</act:name>
    <act:id type="new">856a96c65a9b07bedf3ab8639f64887d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3260</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen 16% USt</act:name>
    <act:id type="new">63ce0da19dbe9d32234963c756cff0f1</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3270</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen (bis 1 Jahr)</act:name>
    <act:id type="new">ab3a06aa8006429907e1ca0d5ef59025</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3280</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen (1-5 Jahre)</act:name>
    <act:id type="new">19127ffca08544384a00bc092298fe0c</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3284</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Anzahlungen (g. 5 Jahre)</act:name>
    <act:id type="new">9fd0b8be384320ae79465cff54d26431</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3285</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8849ae77228dd660bcdfd0becbfd9e7f</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>04. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
    <act:id type="new">e98ae511eab7e00712870af910a33ce0</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
    <act:id type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3300</act:code>
    <act:description>Sammelkonto Kreditoren</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">e98ae511eab7e00712870af910a33ce0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
    <act:id type="new">955319571a8b688168c2e48ba4288a8e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3305</act:code>
    <act:description>EÜR</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
    <act:id type="new">64e3ff255ad7b9c198eb2afb9e094ce2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3306</act:code>
    <act:description>EÜR</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">a7e6f09fcbf7fab4f58b31620ea09a18</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
    <act:id type="new">c8b1bf4527cfc93748291d64340ea20d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3307</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 3305 - 3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3310</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &lt;= 1 Jahr</act:name>
    <act:id type="new">006023ac0884d4b358f98427d42fe760</act:id>
    <act:type>PAYABLE</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3335</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1-5 Jahre</act:name>
    <act:id type="new">c77318b1a50a58c36acb31a8b9d9b445</act:id>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3337</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit &gt; 5 Jahre</act:name>
    <act:id type="new">a2148912c36e8ec735063964270303b3</act:id>
    <act:type>PAYABLE</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3338</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4/3 EStG</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3334</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3340</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindl. aus L+L gg. Gesellsch. b. 1J</act:name>
    <act:id type="new">b8f73af3842004aa0faff2322a1993df</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3341</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Verbindl. aus L+L gg. Gesellsch. 1-5 J</act:name>
    <act:id type="new">7fe6fc15e30d8dc01cf399cda75d4bc9</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3345</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Verbindl. aus L+L gg. Gesellsch. g. 5J</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3348</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Gegenkonto 3470-3499 bei Aufteilung Kreditoren-Konto</act:name>
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    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3349</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>05. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
    <act:id type="new">77a50a6f4eebd8d7fe6dfe49064be612</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:name>Wechselverbindlichkeiten</act:name>
    <act:id type="new">519d50149266a6b5e6ffbb05d85f7dc3</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3350</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Wechselverbindlichkeiten (bis 1 Jahr)</act:name>
    <act:id type="new">a7d1e5cbd85fd3bc9e9a98c60dfd1254</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3351</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Wechselverbindlichkeiten (1-5 Jahre)</act:name>
    <act:id type="new">c17a62ed7ccd7708afc6ee29f7783e79</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3380</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Wechselverbindlichkeiten (g. 5 Jahre)</act:name>
    <act:id type="new">8dfa05094cc1864f6e70c5b10c1bde43</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3390</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>06. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:name>Verbindlichk.gegenüber verbundenen Unternehmen</act:name>
    <act:id type="new">b326baaf2f2f4605872301349800b078</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3400</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeit. gg. verbundene UN (b.1 J)</act:name>
    <act:id type="new">a6b2750c0433b56eff8e7c64977e72ac</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3401</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeit. gg. verbundene UN (1-5 J)</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3405</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeit. gg. verbundene UN (g.5 J)</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3410</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3420</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verbindl.aus L+L gg. verbundenen UN b. 1J</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3421</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Darlehen typ. stiller Gesellsch. (1-5 J )</act:name>
    <act:id type="new">f4969a49be7f0208ea3861dbcb8cc4fa</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3524</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">421272e226ee21875f24c597c6857abf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen typ. stiller Gesellsch. (g. 5 J)</act:name>
    <act:id type="new">44a957e1f40949df9f6c2c3fdf7be2c2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3527</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">421272e226ee21875f24c597c6857abf</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen atypisch stiller Gesellschafter</act:name>
    <act:id type="new">3b9d74efc7a3e88f81321be0efbe5863</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3530</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen atyp. stiller Gesellsch. (b. 1 J)</act:name>
    <act:id type="new">e52a22c8007b7f4785de0060514a8720</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3531</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen atyp. stiller Gesellsch. (1-5 J)</act:name>
    <act:id type="new">6342940330bca762ebc6f8e83d6cb936</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3534</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">3b9d74efc7a3e88f81321be0efbe5863</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen atyp. stiller Gesellsch. (g. 5 J)</act:name>
    <act:id type="new">ebf182d076a4b447f0c5f1bb2b566934</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3537</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Partiarische Darlehen</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3540</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Partiarische Darlehen (bis 1 Jahr)</act:name>
    <act:id type="new">e8bc089dc96dfa3d43f7532cbb9cf209</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3541</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Partiarische Darlehen (1-5 Jahre)</act:name>
    <act:id type="new">05fb4d30864ba5f778c22165b5cc65e2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3544</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Partiarische Darlehen (g. 5 Jahre)</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3547</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Erhalten Kautionen</act:name>
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    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3550</act:code>
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      <slot>
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	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Kautionen (bis 1 Jahr)</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3551</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Kautionen (1-5 Jahre)</act:name>
    <act:id type="new">5157c18456daaee9ea1896c9ce451791</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3554</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Erhaltene Kautionen (größer 5 Jahre)</act:name>
    <act:id type="new">b1f141619fe38fcfb1807704fd70815e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3557</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Darlehen</act:name>
    <act:id type="new">934e168b36770e076b9d2eeaad400912</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3560</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen bis 1 Jahr</act:name>
    <act:id type="new">c8b15d58899a26fb0f5adcb9a638f463</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3561</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">934e168b36770e076b9d2eeaad400912</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen 1-5 Jahre</act:name>
    <act:id type="new">e6c9925fba68f48555d1096d6112f412</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3564</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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  <gnc:account version="2.0.0">
    <act:name>Darlehen g. 5 Jahre</act:name>
    <act:id type="new">ac4f4cbd1fd12506bc90a140716e584a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3567</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">934e168b36770e076b9d2eeaad400912</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto Aufteilung der Darlehen</act:name>
    <act:id type="new">d542fba3d1dd39fcdf4d5c721a6b43cd</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3599</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">934e168b36770e076b9d2eeaad400912</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>(frei, in Bilanz kein Restlaufzeitvermerk)</act:name>
    <act:id type="new">948b824b332b6b86f53a3b5dd6f56e3a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3570</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598</act:name>
    <act:id type="new">bdeae88868dc39b0d847e5d065e92e60</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3599</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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    <act:name>Agenturwarenabrechnung</act:name>
    <act:id type="new">0cc79fd0ba31bd2fa0c9581e54592824</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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    <act:name>Kreditkartenabrechnung</act:name>
    <act:id type="new">c8c1adfa13189c2897549a2148559e76</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3610</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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    <act:name>Gewinnverfügungskonto stille Gesellschafter</act:name>
    <act:id type="new">8c94b8b8878b348bc67e526b6d87375d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3620</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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    <act:name>Sonstige Verrechnungskonten</act:name>
    <act:id type="new">ba655bf306e798662d1d3a9444a82dd0</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3630</act:code>
    <act:description>Interimskonto</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnung geleistete Anzahlungen</act:name>
    <act:id type="new">8e9b4667238895174a65c97cccda007e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3695</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ba655bf306e798662d1d3a9444a82dd0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Betriebssteuern und -abgaben</act:name>
    <act:id type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3700</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindl. Betriebsst. und -abgaben (b. 1 J)</act:name>
    <act:id type="new">f786a9f1a268ae3897c2956459a168eb</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3701</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindl. Betriebsst. und -abgaben (1-5 J)</act:name>
    <act:id type="new">fb29c1cd46816d95433224a0e32da1e4</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3710</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindl. Betriebsst. und -abgaben (g. 5 J)</act:name>
    <act:id type="new">bdb9d5c4b48848675cbfcafa7d02da2b</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3715</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6bd083365b1e5c1cd1bd43b8f955cdf0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
    <act:id type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3720</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten für Einbehaltungen von Arbeitnehmern</act:name>
    <act:id type="new">4b9346293f696a395e3bece98dcabac9</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3725</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus an das Finanzamt abzuführendem Bauabzugsbetrag</act:name>
    <act:id type="new">511112f3ac55f88ab568dfecd03d90fb</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3726</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">dfe419d26acef7e1ab26d3a8a8b7233e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
    <act:id type="new">15b65af9d925bbb74245b9c78a5147be</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3730</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
    <act:id type="new">c105052eb7f8cb231479a5e34e363e5a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3740</act:code>
    <act:description>Sozialversicherungsbeiträge</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. soziale Sicherheit (b. 1 J)</act:name>
    <act:id type="new">c587254565269152a2fd99d936f1b1c5</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3741</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. soziale Sicherheit (1-5 J)</act:name>
    <act:id type="new">e635b905bf0e5ef164ffce6b54277bfb</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3750</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. soziale Sicherheit (g. 5 J)</act:name>
    <act:id type="new">d09d10bcaa4d9c83d9a9d9104f9feecf</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3755</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c105052eb7f8cb231479a5e34e363e5a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Einbehaltungen</act:name>
    <act:id type="new">53d93c2641b874bfeba7f284479fc486</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3760</act:code>
    <act:description>KapESt und SolZ auf KapESt</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten für Verbrauchsteuern</act:name>
    <act:id type="new">3f77e9140f7ff39061e3b050e41eb2ec</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3761</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
    <act:id type="new">34fc3612b13809ba551d2e11b0f5dad2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3770</act:code>
    <act:description>Direktversicherungen u.ä.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3f6c684bfaa3d0fc8b94368847566df3</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. Vermögensbildung (b. 1 J)</act:name>
    <act:id type="new">6af86240ddd6307f14cb704d52cb4afd</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3771</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. Vermögensbildung (1-5 J)</act:name>
    <act:id type="new">e3d893eba2e242ef3aa418d8226f2805</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichk. Vermögensbildung (g. 5 J)</act:name>
    <act:id type="new">433b7acee76ed8c3a71d2d65f6b5d768</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3785</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34fc3612b13809ba551d2e11b0f5dad2</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>09. Lohn- und Gehaltsverrechnungskonto</act:name>
    <act:id type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
    <act:id type="new">db0fce38f062541db4f23a2c7bfeac22</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3796</act:code>
    <act:description>für § 4/3 EStG</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">dcc9df0c20ead56ac1dc766fd4aaf6b1</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>10. Umsatzsteuer</act:name>
    <act:id type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3800</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8755bf4081c942798c5ac5f34c5b1aac</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mehrwertsteuer 7%</act:name>
    <act:id type="new">c76f946f844d0afc674013ca97731f3a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3801</act:code>
    <act:description>Umsatzsteuer</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
    <act:id type="new">e726cf1027d9589c65f0681a73fbc8c8</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3802</act:code>
    <act:description>anderes EU-Land</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb 15%/16%</act:name>
    <act:id type="new">a17ba6e2ea6c5860cec8ab134fc1b7e4</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3803</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e726cf1027d9589c65f0681a73fbc8c8</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Mehrwertsteuer 16%</act:name>
    <act:id type="new">ea57995749ee6b3af394f62ff181e502</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3805</act:code>
    <act:description>Umsatzsteuer, voller Satz</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
    <act:id type="new">1ac3610bf6825ca16c1dd555cb44940d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3807</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer EG-Lieferungen 15%/16%</act:name>
    <act:id type="new">4a390f95f31f6c2799b0868ea61b0571</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3808</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ac3610bf6825ca16c1dd555cb44940d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
    <act:id type="new">edc1d6c73ae5b82d21fa87ec5ffd96a7</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3809</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig</act:name>
    <act:id type="new">cb006e38c871c34faeb5164e7662ede0</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3810</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 7%</act:name>
    <act:id type="new">cbbc566c6cbe89d0c0e00681db1e3da4</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3811</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
    <act:id type="new">98828285aa78b084da26b62acc4880d4</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3812</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen 16%</act:name>
    <act:id type="new">6f91728564f5efceef7ed4a7188c698f</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3813</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98828285aa78b084da26b62acc4880d4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 16%</act:name>
    <act:id type="new">8198644d9fb9d0f780cee1f2f5de7b26</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3815</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nicht fällig 15%</act:name>
    <act:id type="new">39ff80036df801b30b3364fcb6cc7e18</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3816</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
    <act:id type="new">16bc4b8c90d252be6193c6ec706d277a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3817</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen</act:name>
    <act:id type="new">2e4a7740b8819739a88a6c02ecbe319e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3818</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cb006e38c871c34faeb5164e7662ede0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuervorauszahlungen</act:name>
    <act:id type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3820</act:code>
    <act:description>Umsatzsteuervoranmeldungen</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuervorauszahlungen 1/11</act:name>
    <act:id type="new">514276e874955b4f32008c078d0085d9</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3830</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachsteuer</act:name>
    <act:id type="new">f63ecbc200758bbe0927caf1813b409e</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3832</act:code>
    <act:description>UstVa Zl. 52, Kz. 65</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K65</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13b UStG 16%</act:name>
    <act:id type="new">6dc1d68bf6a196c6b51e5f5e3d50de3d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3833</act:code>
    <act:description>für Direktbuchungen der USt bei Leistungen eines im Ausland ansässigen Unternehmers</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>USt EG-Erwerb Neufahrzeuge ohne UStID</act:name>
    <act:id type="new">a4071b167e1efe11d256feaeadaf424b</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3834</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13b UStG</act:name>
    <act:id type="new">6cf2599b1f60ced718c520f313ee100b</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3835</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13b UStG 16%</act:name>
    <act:id type="new">a2046307bda04804b5e6277e01baef5a</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3836</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6cf2599b1f60ced718c520f313ee100b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer nach § 13a UStG</act:name>
    <act:id type="new">32b9678b389940f682903a025aaa11e9</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3839</act:code>
    <act:description>aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b0b8449ed3962e5c8932ad6ca1e29792</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer laufendes Jahr</act:name>
    <act:id type="new">cc58dab474a61b30c313cd1cd8ec90c2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3840</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer Vorjahr</act:name>
    <act:id type="new">3cb0b6a8d40653514a59fa65b0abec5b</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3841</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer frühere Jahre</act:name>
    <act:id type="new">5a7146d370eb3f3132e876da3b8f000f</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3845</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufgeschobene Einfuhr-Umsatzsteuer</act:name>
    <act:id type="new">67f4a46ec27ab741ee919bf6abf6c2f2</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3850</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>In Rechnung unberechtigt ausgewiesene und geschuldete Steuerbeträge</act:name>
    <act:id type="new">b05509ddda11646cabd5c0aca95a183d</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3851</act:code>
    <act:description>UstVa Zl. 63f, Kz. 69</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K69</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerzahlungen an andere EG-Länder</act:name>
    <act:id type="new">8a9ad6b49648d5e0627601f031c094b9</act:id>
    <act:type>PAYABLE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3854</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a4ca09669a36f58cc3081d5ecff9cdb6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>D. Rechnungsabgrenzungsposten Fremdkapital</act:name>
    <act:id type="new">ca4f3be70076340cc2702f8863077d48</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">67e3afb8f6e39be571749da7aa113b2e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Passive Rechnungsabgrenzung</act:name>
    <act:id type="new">52d5cfa2b900633443c2fde2773aa09a</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abgrenzungen zur unterjährigen Kostenverrechnung für BWA</act:name>
    <act:id type="new">4121067de11cd1fc1254f618245835d5</act:id>
    <act:type>LIABILITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>3950</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ca4f3be70076340cc2702f8863077d48</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Betriebliche Erträge</act:name>
    <act:id type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>a) Umsatzerlöse</act:name>
    <act:id type="new">0be35cece133442ae9f967be1626bc57</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze</act:name>
    <act:id type="new">3d14d5d5d3001e01974df06bf3752d3a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze §4 Nr. 8 ff UStG</act:name>
    <act:id type="new">a8a9c837a1002da5376d6d42e0032573</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4100</act:code>
    <act:description>UstVa Zl. 25, Kz. 48</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Kredite, Immobilien ...</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K48</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige steuerfr. Umsätze Inland</act:name>
    <act:id type="new">c1b6b1979a062dec8927074ec4998957</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4110</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze § 4 Nr. 1a UStG</act:name>
    <act:id type="new">c5c101e72cf95f40abdf0f511675f54e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4120</act:code>
    <act:description>UstVa Zl. 24, Kz. 43</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Ausfuhrlieferungen, Lohnveredelung...</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K43</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie EG-Lieferungen, §4,1b UStG</act:name>
    <act:id type="new">498dcac4132faa3052bfb2af19a7b6fa</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4125</act:code>
    <act:description>UstVa Zl. 21, Kz. 41</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K41</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftl. Dreiecksgeschäft</act:name>
    <act:id type="new">17fb01aec55ddc4c737783ea99564e66</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4130</act:code>
    <act:description>UstVa Zl. 40, Kz. 42</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K42</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID</act:name>
    <act:id type="new">3fbfe6ca63fb3201f17299d6e1d86d80</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4135</act:code>
    <act:description>UstVa Zl. 22, Kz. 44</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K44</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze Offshore usw.</act:name>
    <act:id type="new">aa28275b5bee54722d7cbe9d02a9781f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4140</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K45</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Umsätze § 4 Nr. 2-7 UStG</act:name>
    <act:id type="new">5577d4805c75e241bf0df3d2cb97924b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4150</act:code>
    <act:description>UstVa Zl. 24, Kz. 43</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">grenzüberschr. Beförderung, ZB-Gold, ...</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K43</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3d14d5d5d3001e01974df06bf3752d3a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse</act:name>
    <act:id type="new">79add6611187c285821d29f9ec968478</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4000</act:code>
    <act:description>zur freien Verfügung</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse die mit den Durchschnittssätzen des § 24 UStG versteuert werden</act:name>
    <act:id type="new">d458b83b14466d59de3db27b48ab7182</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4180</act:code>
    <act:description>UstVa Zl. 32, Kz. 76</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">land- und forstwirtschaftliche Betriebe</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K76</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Kleinunternehmer § 19 UStG</act:name>
    <act:id type="new">4620b03acccf52c62cbb7367c5c5db5b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4185</act:code>
    <act:description>&lt; 17 500 € VJ, 50 000 akt.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Geldspielautomaten 16% USt</act:name>
    <act:id type="new">435c18fffaa5d002930d05c4f6fb3594</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4186</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse</act:name>
    <act:id type="new">d6f71f8e7301d820ab72703d4ba65323</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4200</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse 7% USt</act:name>
    <act:id type="new">3a5a605a3cb5bf051ef505995a1032b3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4300</act:code>
    <act:description>UstVa Zl. 28, Kz. 86</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K86</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 7% USt</act:name>
    <act:id type="new">fa4978d47e6130030972292aceb1a9e3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4310</act:code>
    <act:description>UstVa Zl. 36, Kz. 93</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K93</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Inland steuerpflichtigen EG Lieferungen 16% USt</act:name>
    <act:id type="new">7fb425afaf83ab27a04c4665b18f3498</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4315</act:code>
    <act:description>UstVa Zl. 35, Kz. 97</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K97</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
    <act:id type="new">baa97706a92a388670d4b65554feb84a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4320</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Leistungen, für die der Leistungsempfänger die Steuer nach § 13b UStG schuldet.</act:name>
    <act:id type="new">36b8db0579cb00c7b10e0fb28966aa57</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4337</act:code>
    <act:description>UstVa Zl. 41, Kz. 60</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Werklieferungen aus Ausland ...</slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K60</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
    <act:id type="new">4c992cba06b58574f792cdb344832907</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4338</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K45</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus im anderen EG-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze</act:name>
    <act:id type="new">25880006980f672779fff77aac0b49d3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4339</act:code>
    <act:description>UstVa Zl. 42, Kz. 45</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K45</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Umsatzerlöse 16% USt</act:name>
    <act:id type="new">ece894d93ba331ecafc6e4084b83ebe1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4400</act:code>
    <act:description>UstVa Zl. 27, Kz. 51</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
      <slot>
	<slot:key>tax-US</slot:key>
	<slot:value type="frame">
	  <slot>
	    <slot:key>code</slot:key>
	    <slot:value type="string">K51</slot:value>
	  </slot>
	</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionserlöse</act:name>
    <act:id type="new">4cc96976e01bee25735c73178ffdea87</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4500</act:code>
    <act:description>ohne Umsatzsteuer</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionserlöse, steuerfrei §4 Nr.8ff</act:name>
    <act:id type="new">a829326489ce9ca31eeb1b4455261442</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4504</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionserlöse, steuerfrei § 4 Nr.5</act:name>
    <act:id type="new">d3801c0ca8cc4f691ce84e5bd50a2a57</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4505</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionserlöse 7% USt</act:name>
    <act:id type="new">a5db0ce8416525dd0bfbcb2ef4fcd88a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4506</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Provisionserlöse 16% USt</act:name>
    <act:id type="new">75cf3712ed8f53436100fa010b13988a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4508</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4cc96976e01bee25735c73178ffdea87</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Abfallverwertung</act:name>
    <act:id type="new">848635d39fccb98111217947eca94efe</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4510</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Leergut</act:name>
    <act:id type="new">546b3f2dd03327db5f0c546f0d360c90</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4520</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0be35cece133442ae9f967be1626bc57</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Statistische Konten EÜR Umsatzerlöse</act:name>
    <act:id type="new">8975598d0c5f97dc274c22fd4dfa9955</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">05c0903886ffeacba192f17e5bb7da11</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4580</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    </act:slots>
    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">d947b451ff8ab5132c5dd7815536ac85</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4581</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Erlöse steuerfrei und nicht steuerbar (EÜR)</act:name>
    <act:id type="new">f6e5bf2027b41a2dcd697c2e369ac1c4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4582</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 4580 - 4582 bei Aufteilung der Erlöse nach Steuersätzen (EÜR)</act:name>
    <act:id type="new">1a70fc85255b522855c2c86ea8068d3f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4589</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">8975598d0c5f97dc274c22fd4dfa9955</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltliche Wertabgaben</act:name>
    <act:id type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme von Gegenständen ohne USt</act:name>
    <act:id type="new">5e17a2ac2a71b92204f516b09482b788</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4605</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) 7% USt</act:name>
    <act:id type="new">9f62f9a3e317ed9b9024b350e6744e54</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4610</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) ohne USt</act:name>
    <act:id type="new">de10cbb82ead4b82d9df3bb48985828a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4619</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Entnahme Unternehmer (Waren) 16% USt</act:name>
    <act:id type="new">2fdff321a5595354194ae1add2bd02f9</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4620</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenständen 7% USt</act:name>
    <act:id type="new">7891b48895062a389e542d794a075ca6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4630</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenst.(Kfz) ohne USt</act:name>
    <act:id type="new">bd516cfd4e94f5a1026e3877866af74d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4639</act:code>
    <act:description>z. B. Kfz-Nutzung</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenständen 16% USt</act:name>
    <act:id type="new">c16b376270a42bcd3c4b8fa86e70c45c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4640</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenst. (Kfz) 16% USt</act:name>
    <act:id type="new">71940396e45e4c1bc5db557523157e89</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4645</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verwendung von Gegenst. (Tel) 16% USt</act:name>
    <act:id type="new">5799fccd3eff0f1f5dd8588869968cae</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4646</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Erbringung Leist. 7% USt</act:name>
    <act:id type="new">70bae5bb9c753637aa2e50feb0b87e4f</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4650</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Erbringung Leist. ohne USt</act:name>
    <act:id type="new">7398b503c74d5c33e23762129a38af36</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4659</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Erbringung Leist. 16% USt</act:name>
    <act:id type="new">a6d29473689f19e6f02a7995a5851f5b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4660</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Zuwend. von Waren 7% USt</act:name>
    <act:id type="new">d00bb1378d73ceeab04a28b5b5711e56</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4670</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Zuwend. von Waren ohne USt</act:name>
    <act:id type="new">e26569190500c1ae8c2298a0084467c1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4679</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Zuwend. von Waren 16% USt</act:name>
    <act:id type="new">6e9c8acc1279162df6ec22cbc7a65ade</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4680</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Zuwend. Gegenstände 16% USt</act:name>
    <act:id type="new">bc39aeb36e4a887ed5251b4a449204b4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4686</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Unentgeltl. Zuwend. Gegenstände ohne USt</act:name>
    <act:id type="new">d5c6c3314cdb127c2197d2c2cd40e9f0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4689</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">ce8895363d9f2d01b9f4f733ab7b02db</act:parent>
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    <act:name>Nicht steuerbare Umsätze</act:name>
    <act:id type="new">5dba82f47042a3f411d699cbc0fe0ccc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4690</act:code>
    <act:description>Innenumsätze</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Umsatzsteuer-Vergütungen</act:name>
    <act:id type="new">c7edd8fb9cddc27408d0b8de058bc8e3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4695</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">ef9980b6277cc8f46bc1b1411ea65c87</act:parent>
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    <act:name>Erlösschmälerungen</act:name>
    <act:id type="new">2210f6850f7a649cf982df696a48e4b7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4700</act:code>
    <act:slots>
      <slot>
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    <act:name>Erlösschmälerungen steuerfrei §4 Nr. 1a</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4705</act:code>
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      <slot>
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      <slot>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen 7% USt</act:name>
    <act:id type="new">c2c04e61aa57872b31eb32d7b1954aaf</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4710</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen 16% USt</act:name>
    <act:id type="new">0fe3dac857bf4c0cf4b41f706940f914</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4720</act:code>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerungen steuerfr. EG-Lief.</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4724</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerung EG-Lieferung 7% USt</act:name>
    <act:id type="new">c82abc5f3a57deecb2776fb69f483334</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4725</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerung EG-Lieferung 16% USt</act:name>
    <act:id type="new">eafc4576e0d2d210cfa2a2243b10d36d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4726</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmäl.i.and.EG-Ld.stpfl.Liefer.</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4727</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlösschmälerung EG-Lieferung 15% USt</act:name>
    <act:id type="new">bb637a5e8d5eb868bb2ba8ac18ea509b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4729</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti</act:name>
    <act:id type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4730</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti 7% USt</act:name>
    <act:id type="new">78a7077f18097128c7bb47de791eb097</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4731</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Skonti 16% USt</act:name>
    <act:id type="new">94bb4c07d09e97b8af1d1a59fb6cfe3d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4735</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">4ab6afbf7ce3c5c37b0c6b8119901a8c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni</act:name>
    <act:id type="new">e9d326df0db8487c535eaa4c76c57b3e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4740</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni 7% USt</act:name>
    <act:id type="new">86ff94ad457efb8cffa3d272da01dad8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4750</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Boni 16% USt</act:name>
    <act:id type="new">3a203c3df13417fcca5fb6533b4df55e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4760</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">e9d326df0db8487c535eaa4c76c57b3e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Rabatte</act:name>
    <act:id type="new">9bf908bfc78429d448d917b0f9f433dd</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4770</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">2210f6850f7a649cf982df696a48e4b7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Rabatte 7% USt</act:name>
    <act:id type="new">c3b19bf596ed3f327e1e107d71a5cd54</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">9bf908bfc78429d448d917b0f9f433dd</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gewährte Rabatte 16% USt</act:name>
    <act:id type="new">da92ba1f3e5569c97f3659e85ea96724</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>02. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
    <act:id type="new">1e39012da3dcba7d9581752aa72fdac3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:name>Bestandsveränderungen fertige Erzeugnisse</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4800</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränd.unfertige Erzeugnisse</act:name>
    <act:id type="new">2267eb74f0a261061862c5d08cdb604c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4810</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Bestandsveränderung unfertige Leistung</act:name>
    <act:id type="new">79e3d78bb13ba1af5196e1a04bdeae0a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4815</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
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    <act:name>Bestandsveränderung Bauaufträge</act:name>
    <act:id type="new">70d87d98566e919692568add053ab7dd</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4816</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">1e39012da3dcba7d9581752aa72fdac3</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderung Aufträge in Arbeit</act:name>
    <act:id type="new">8f7266a6409fe57c0b87e1a5577c606b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4818</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>03. Andere aktivierte Eigenleistungen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Andere aktivierte Eigenleistungen</act:name>
    <act:id type="new">1a707feefe45bd562eb86541cdf7bf58</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4820</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">65a4c9e673990503afd7bd9e0f005db7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>04. Sonstige betriebliche Erträge</act:name>
    <act:id type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebliche Erträge</act:name>
    <act:id type="new">3e8610310df1d2b66689dead1545a65b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4830</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebl. regelm. Erträge</act:name>
    <act:id type="new">f5385621d6200b3c66cff34778825c52</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4835</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge betriebl., regelm. 16%</act:name>
    <act:id type="new">5ccde0717a2fd075cba8743eca2ded90</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4836</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebsfr.regelm. Erträge</act:name>
    <act:id type="new">1f37f84639600bcd96fe06406f080f80</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4837</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Erträge unregelmäßig</act:name>
    <act:id type="new">f6fd8913356f3a5ba8def7ef3ce4376e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4839</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3e8610310df1d2b66689dead1545a65b</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Kursdifferenzen</act:name>
    <act:id type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4840</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge Bewertung Finanzmittelfonds</act:name>
    <act:id type="new">ae7e95a7b98099e0c6ab06e75955817a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4843</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e42b6d2cd19cd5d85b01f2f91ae15a61</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe steuerfrei § 4 Nr. 1a</act:name>
    <act:id type="new">d41a3c99a6ce8d5fdc749e10c0e012b4</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4844</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Ausfuhrlieferungen</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
    <act:id type="new">7fcd15b7eaadd2a98d2378c7b96bd04d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4845</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe steuerfrei § 4 Nr. 1b</act:name>
    <act:id type="new">d16fb532f016b5b97efc2905071370ef</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4848</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">innergemeischaftlich</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Sachanlageverkäufe</act:name>
    <act:id type="new">6c0de310029813f607a18aa3300d642b</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4849</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse Verkäufe immat.Vermögensgegenst</act:name>
    <act:id type="new">68953352191a7ad57362fc9a4208c8fc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4850</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse a. Verkäufen Finanzanlagen</act:name>
    <act:id type="new">b2d46ca3a64fade2197c984c012d11d7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4851</act:code>
    <act:description>(bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % steuerfrei</act:name>
    <act:id type="new">1c8e09eed7456660192d41c23b610c62</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4852</act:code>
    <act:description>(inländische Kap.Ges.) (bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Sachanlagen</act:name>
    <act:id type="new">b0ca0af06fe985b9af2b3a328cbcb8f6</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4855</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">cc5715037741cb6dc51352b19dbe69a7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4856</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgänge Finanzanlagen</act:name>
    <act:id type="new">79a6e4c3b6bbc8e951227fdc765ff3d2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4857</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % steuerfrei</act:name>
    <act:id type="new">4ff5c68097d5dca493410b9f9e91e0a5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4858</act:code>
    <act:description>(Restbuchwert bei Buchgewinn)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Grundstückserträge</act:name>
    <act:id type="new">0afa02ca897c6342a43cd48530ebc9a2</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4860</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Abgang von Gegenständen des Anlagevermögens</act:name>
    <act:id type="new">cfcf22fb1f5799185dfefe0aedb70731</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % steuerfrei</act:name>
    <act:id type="new">067a8bc5bcd8e4408af8f2e0084a5b6c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4901</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräten</act:name>
    <act:id type="new">2896afa7271c5789fa76ac774c350945</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4905</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräten) 100%/50% steuerfrei</act:name>
    <act:id type="new">db28a883cca787be8a51b0f13d7dacdc</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4906</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Sachanlagevermögen</act:name>
    <act:id type="new">9ca31006b52acf3cd94e95b17d18d65a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4910</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des immateriellen Anlagevermög.</act:name>
    <act:id type="new">906c7b87b05fcebfcdc0ba98ad50fe7c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4911</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens</act:name>
    <act:id type="new">4bd1c6105e8628d663e441523c36f220</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4912</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Finanzanlagevermögens 100 %/50 % steuerfrei</act:name>
    <act:id type="new">e0f039f62c11d45e65772e44d31cad97</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4913</act:code>
    <act:description>(inländische Kap.Ges.)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des anderen Anlagevermögens 100 %/50 % steuerfrei</act:name>
    <act:id type="new">cd2a7f93bd69dc46f7b43211b708a787</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4914</act:code>
    <act:description>(inlndische Kap.Ges.)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens außer Vorräten</act:name>
    <act:id type="new">a613d93b452d3857ff2be92d6cde8d4d</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4915</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Zuschreibungen des Umlaufvermögens 100 % /50 % steuerfrei</act:name>
    <act:id type="new">820f92ae188630d7901850bb2a974ead</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4916</act:code>
    <act:description>(inlndische Kap.Ges.)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen</act:name>
    <act:id type="new">351d293bbf741c84635ceab408f83cab</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4920</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen</act:name>
    <act:id type="new">3b3fdd9656f9e22eff3001dd75fe1001</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4923</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus abgeschriebenen Forderungen</act:name>
    <act:id type="new">2a15dd4d674014f08c7716c0625d7256</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4925</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
    <act:id type="new">32920624772f6da2e69c70c093b20c2e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4930</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Rückstellungen</act:name>
    <act:id type="new">cdb5674148e656460903ad36c3a6a4b0</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4932</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten</act:name>
    <act:id type="new">03b3ecc4f42d4e35b82a8531ae2c62a8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4933</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
    <act:id type="new">e101e1665b3945c348c4a6fd59a2c050</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4934</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
    <act:id type="new">ab6f5763a04a70d07f53912b47e012f5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4935</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
    <act:id type="new">0b9b0dad1257761a9fd8506854525490</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4936</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
    <act:id type="new">ec1c9792a4d94b057a7ce0977a79bc30</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4937</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil (aus der Währungsumstellung auf den Euro)</act:name>
    <act:id type="new">eaeae472049fad366c28d8f3597486de</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4938</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil nach  52 Abs. 16 EStG</act:name>
    <act:id type="new">4d0b40d8fbaf84d08430ab32ed2e35e5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4939</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge (keine Waren)</act:name>
    <act:id type="new">dc834c8a95fad9d6e1342c156a5df5c8</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4940</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sachbezüge 7% USt</act:name>
    <act:id type="new">9b1ef28f1ce43d50298d6bb8e90b5606</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4941</act:code>
    <act:description>(Waren)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sachbezüge 16% USt</act:name>
    <act:id type="new">fe11c825876a7d72756e9e755d3c7242</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4945</act:code>
    <act:description>(Waren)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge</act:name>
    <act:id type="new">24fb49d038024435fa2b8a4783a43c54</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4946</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge 16% USt</act:name>
    <act:id type="new">21e5fefc1bb5d4e1b82a6c9eb1901f47</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4947</act:code>
    <act:description>(z.B. Kfz-Gestellung)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</act:name>
    <act:id type="new">60554bba92a99e140fa842c54b7c75f5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4949</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Periodenfremde Erträge</act:name>
    <act:id type="new">c3b1ce76d3c2dfecc9ff62959bee117c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4960</act:code>
    <act:description>(soweit nicht außerordentlich)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Versicherungsentschädigungen</act:name>
    <act:id type="new">0cbbda72c8bf044330d0c777172ff62e</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4970</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Investitionszuschüsse</act:name>
    <act:id type="new">8a1fa938cf082bad850ee1193c3a26e1</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4975</act:code>
    <act:description>(steuerpflichtig)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Investitionszulagen</act:name>
    <act:id type="new">cb14f8a156e65edeb9c4812b0ac4abf7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4980</act:code>
    <act:description>(steuerfrei)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
    <act:id type="new">16f76172730d229fd1bc89a6b416997a</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4981</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige steuerfreie Betriebseinnahmen</act:name>
    <act:id type="new">2609bcf613fa8de3e81ab78eb13fb618</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>4982</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">4c0c1557fe54e71d7ed717587a0c0b4d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>09. Erträge aus Beteiligungen</act:name>
    <act:id type="new">077d47ff0c858e8c31c31e0203042482</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>- davon aus verbundenen Unternehmen</act:name>
    <act:id type="new">8bcd67f293fbb107bf8263d34cb6c114</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50 % steuerfrei</act:name>
    <act:id type="new">a43b996f084945695da967e8d6b25762</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7006</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Beteiligungen an Finanzverbundenen Unternehmen</act:name>
    <act:id type="new">c808f50542b1c01d24831b4c1006e430</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7009</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8bcd67f293fbb107bf8263d34cb6c114</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Beteiligungen</act:name>
    <act:id type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">077d47ff0c858e8c31c31e0203042482</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">6f4340eb924a95993273332f61742cf3</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7005</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinne aus Anteilen an nicht steuerbefreiten inländischen Kapitalgesellschaften § 9 Nr. 2a GewStG</act:name>
    <act:id type="new">f9e5c4d024367f304aea7341720bfc91</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7007</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnanteile aus Mitunternehmerschaften § 9 GewStG</act:name>
    <act:id type="new">1017a6b287a4bf3b90c53664437e3681</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7008</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c5c52fce955f17d7e01b282e32ca1cb5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
    <act:id type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>- davon aus verbundenen Unternehmen</act:name>
    <act:id type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">a4dfbe8fc2ff45d59632ba7d387d5eaa</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen Wertpapiean Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">61be2ea07f91e90e0a1684ff9621568c</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7015</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus Finanzverbundenen Unternehmen</act:name>
    <act:id type="new">6bd0dc20b49fcb6e9608e6d5ef832625</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7019</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f7d84101e46d2de0acc3394b1ecdf2f7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Erträge aus Anteilen Wertpapiere an Kapitalgesellschaften (verbundene Unternehmen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">596662ba9bee82eba0ecc6f3a9f94dac</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7010</act:code>
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    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) 100 %/50 % steuerfrei</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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    <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
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    <act:name>- davon aus verbundenen Unternehmen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
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    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100 % / 50% steuerfrei</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7109</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Zinserträge aus verbundenen Unternehmen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7119</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Zinsähnliche Erträge aus verbundenen Unternehmen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7129</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Diskonterträge aus verbundenen Unternehmen</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7139</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Erträge aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags erhaltene Gewinne</act:name>
    <act:id type="new">383b550427f6939d7ecca7be082dad15</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Erträge aus Verlustübernahme</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7190</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Erhaltene Gewinne aufgrund einer Gewinngemeinschaft</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7192</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Erhaltene Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
    <act:id type="new">76ebf00bb502361d6e0727cabac17d04</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7194</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
    <act:id type="new">094e09462e1b0d687aa5beeb3e52e6af</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Laufende Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) 100 %/50 % steuerfrei</act:name>
    <act:id type="new">191a93226051afcf7c4a7ba261fa4616</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7103</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinserträge § 233a AO</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7105</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Zinserträge § 233a AO Sonderfall Anlage A KSt</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7106</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Zinserträge</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7110</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7120</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Diskonterträge</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7130</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Achtung Summenzeile 1-13</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
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    <act:name>15. außerordentliche Erträge</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:name>Außerordentliche Erträge</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7400</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
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	<slot:value type="integer">1</slot:value>
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    <act:name>Außerordentliche Erträge finanzwirksam</act:name>
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    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7401</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Außerordentliche Erträge nicht finanzwirksam</act:name>
    <act:id type="new">021640d2d63e33b9508b08d7d33fc040</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7450</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3304df4516d13eb81a9926d96019e1c4</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>17. außerordentliches Ergebnis</act:name>
    <act:id type="new">e0be57ace7a63d063be520d6e8bf1113</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Achtung Summenzeile 15-16</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>05. Materialaufwand</act:name>
    <act:id type="new">57c64d9217db4ee87cece20a3c08a148</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
    <act:id type="new">3cc4cb3a122624f62657777491c1ac38</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>01. Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
    <act:id type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
    <act:id type="new">23bb97c31a1c8832a8b9b65527d5fb90</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
    <act:id type="new">fab1862f5086e1c76097e33939262fb6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Energiestoffe</act:name>
    <act:id type="new">24939aa21aee20bf67ebb453bbc62ab8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5190</act:code>
    <act:description>Fertigung</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">267105dfd9551fbc6a6f18ce5a252a3c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>02. Wareneingang</act:name>
    <act:id type="new">59bf2e65d45938c741124bcadeaec5d7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang</act:name>
    <act:id type="new">a36b3a3662decaa8787337688270cdec</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5200</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 7% Vorsteuer</act:name>
    <act:id type="new">b8e4326b7b3abc84f773266ba0180955</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5300</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Wareneingang 16% Vorsteuer</act:name>
    <act:id type="new">58240effa2e23a34456451ebdbbe2253</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5400</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">13ea33dfe28c5966314486a65365e804</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5420</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">253eef204d2144b246281d7b75384463</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5425</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</act:name>
    <act:id type="new">c09d979b33988759f9473bd3bb0d7263</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5430</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>lnnergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer</act:name>
    <act:id type="new">8d5c5548c5258b8cd0a67fdf7b7fa555</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5435</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne UStID 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">4179a7eda45302f30da1ce7808e5463c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5440</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wareneingang 5% Vorsteuer</act:name>
    <act:id type="new">dbd9ab580fa1fb60a45c477e3b7fa0f1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5500</act:code>
    <act:description>Landw. Durchschnitt?</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Wareneingang 9% Vorsteuer</act:name>
    <act:id type="new">17800e5d4b8d653b38b86270b8d1c63a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5530</act:code>
    <act:description>Landw. Durchschnitt?</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreier innergemeinschaftlicher Erwerb</act:name>
    <act:id type="new">579814af34b2411b7ab94e395ea58257</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5550</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuerfreie Einfuhren</act:name>
    <act:id type="new">2404c0f4f5d8b20708d4ad38b66337d0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5559</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Waren aus einem Umsatzsteuerlager,  13a UStG 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">eb471a7842288bc20eaf44798a207f1f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5560</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Waren aus einem Umsatzsteuerlager,  13a UStG 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">ee4fbeca33ba890c7d9f0530aac81998</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5565</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">59bf2e65d45938c741124bcadeaec5d7</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>03. Statistische Konten EÜR</act:name>
    <act:id type="new">fc97ca612c23df95481f1a141efa72ef</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">3cc4cb3a122624f62657777491c1ac38</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Wareneinkauf zum allgemeinen Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">ec7e6935950ee540e9c37424c888d9d4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5580</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Wareneinkauf zum ermäßigten Umsatzsteuersatz (EÜR)</act:name>
    <act:id type="new">2f469e89208fa977da21582f859f48fe</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5581</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Statistisches Konto Wareneinkauf ohne Vorsteuerabzug (EÜR)</act:name>
    <act:id type="new">8b53ea5443d1b50d9f0dcaf48735988f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5582</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Gegenkonto 5580-5582 bei Aufteilung des Wareneinkaufs nach Steuersätzen (EÜR)</act:name>
    <act:id type="new">60b03731aab04de360cc8053bac5b834</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5589</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer</act:name>
    <act:id type="new">c8b4e4c777e6650af27bbed454f912aa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
    <act:id type="new">72418055ea860195954078a93ecafa54</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5610</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
    <act:id type="new">84625bed3f700e014810140e8b2142ef</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5650</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c8b4e4c777e6650af27bbed454f912aa</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nachlässe</act:name>
    <act:id type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5700</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nachlässe 7% Vorsteuer</act:name>
    <act:id type="new">71c6b4dbefb067f9ac3f7e04fe47d9d3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5710</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe 16% Vorsteuer</act:name>
    <act:id type="new">eeae7d9a0a3c5b4bfec2ff0c68d2615d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5720</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 7% Vorsteuer/USt</act:name>
    <act:id type="new">675c2b002fcccf3d732ff6a10c7b0c04</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5724</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlässe aus innergemeinschaftlichem Erwerb 16% Vorsteuer/USt</act:name>
    <act:id type="new">d4e2fd6eff61c73328273c02c860dc46</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5725</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nachlsse aus innergemeinschaftlichem Erwerb 15% Vorsteuer/USt</act:name>
    <act:id type="new">0553154a78edda73119732cca870d91d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5727</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti</act:name>
    <act:id type="new">d94cb515db63aaf5eabdae9db2613f43</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5730</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti 7% Vorsteuer</act:name>
    <act:id type="new">6874342662161d1562602ef29c4a35fe</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5731</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Skonti 16% Vorsteuer</act:name>
    <act:id type="new">f102ca47edf7326f8f0fc0402924f040</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5735</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d94cb515db63aaf5eabdae9db2613f43</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni</act:name>
    <act:id type="new">efee14bb9a89c0167140dcf044adbda0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5740</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni 7% Vorsteuer</act:name>
    <act:id type="new">d1bd33fe663534767006d1bc9dce2071</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5750</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Boni 16% Vorsteuer</act:name>
    <act:id type="new">2ea10f61338e8d8299589485c13dcde7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5760</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">efee14bb9a89c0167140dcf044adbda0</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte</act:name>
    <act:id type="new">7b101af339d563e0dea15a34d46d9926</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5770</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">af24e50ccea7ed9d9b7ec2c1c3351487</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 7% Vorsteuer</act:name>
    <act:id type="new">f5863ae28f94dec303acfb5549de6d86</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erhaltene Rabatte 16% Vorsteuer</act:name>
    <act:id type="new">b04a4d2c473b980cba8e301fc94101a6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b101af339d563e0dea15a34d46d9926</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Bezugsnebenkosten</act:name>
    <act:id type="new">72160c90e5556e1f80b3e57278a68874</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5800</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Leergut</act:name>
    <act:id type="new">566b12547e6e3c01cf3db85e46bf8dee</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5820</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zölle und Einfuhrabgaben</act:name>
    <act:id type="new">498f11cce103101f45a9eb3050262711</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5840</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete Stoffkosten</act:name>
    <act:id type="new">8019039cf5ee495aea3c4e95d2007b40</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5860</act:code>
    <act:description>Gegenkonto 5000-99</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">72160c90e5556e1f80b3e57278a68874</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bestandsveränderungen</act:name>
    <act:id type="new">d826f913b7ff16ec6e61a00eb4f6876f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5880</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">fc97ca612c23df95481f1a141efa72ef</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
    <act:id type="new">7862bce521129521ac86d0326f7f8e3c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">57c64d9217db4ee87cece20a3c08a148</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Fremdleistungen</act:name>
    <act:id type="new">62133a447283b07ff0502169b12fbd1c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen</act:name>
    <act:id type="new">bc03b40abd6ca34339b974b779da8913</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">62133a447283b07ff0502169b12fbd1c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Umstäze, für die als Leistungsempfänger die Steuer nach  13b Abs. 2 UStG geschuldet wird</act:name>
    <act:id type="new">6a2cb0c78ebe7460483db55b133914ea</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7862bce521129521ac86d0326f7f8e3c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">7b5c739483aa7328a05fc0573144e14c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5910</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">1101d7a222e6d35e940885eb569f6d49</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5915</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">81f2b245256d430aa5d700109d8e401c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5920</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">0ccccf12bc12434a789e474a90df0f5f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5925</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">844994ce765c501fc87cf436fc170db1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5930</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer</act:name>
    <act:id type="new">23bc01f983ff417c33f72bab11eb7a50</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5935</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bauleistungen eines im Inland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">be19fe61d445ebf0624a22ac1d8b55b9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5940</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leistungen von ausländischen Unternehmern</act:name>
    <act:id type="new">57e14dcbb038a7016aa7918b03ac475a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5941</act:code>
    <act:description>Nullregelung</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leistungen eines im Ausland ansässigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer</act:name>
    <act:id type="new">c36d54c2fbef4995bac8602e3ffec374</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>5945</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6a2cb0c78ebe7460483db55b133914ea</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>06. Personalaufwand</act:name>
    <act:id type="new">6dd2362a27e92ab13554c41721b91795</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) Löhne und Gehälter</act:name>
    <act:id type="new">603fcd641f765110cac07fca1a8d47f1</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Löhne</act:name>
    <act:id type="new">021c10a6b50f0249e7497733538a1ea2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6010</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gehälter</act:name>
    <act:id type="new">d7762789c469b9ba0c995ecac00fa353</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6020</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschäftsführergehälter der GmbH-Gesellschafter</act:name>
    <act:id type="new">9f7b971d6c9aa930d20d042577f6e7e4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6024</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Tantiemen</act:name>
    <act:id type="new">0cd6a3ae4a8ed77a769354fb33501577</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6026</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschäftsführergehälter</act:name>
    <act:id type="new">ad4ed94eeec9d1f687680d939a051d7d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6027</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütung an angestellte Mitunternehmer  15 EStG</act:name>
    <act:id type="new">830b44d416a1a3595da7bbd123cdc3cb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6028</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d7762789c469b9ba0c995ecac00fa353</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aushilfslöhne</act:name>
    <act:id type="new">174e74baca2359c6cb4786757e78c2f3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6030</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Aushilfen</act:name>
    <act:id type="new">c9444e4ed6c85ce7d3c1f2c05ba7289b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6040</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bedienungsgelder</act:name>
    <act:id type="new">90baeba6eeca7dce6dca413ebab12f16</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6045</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Ehegattengehalt</act:name>
    <act:id type="new">f53a0eb63a528da9759dc38a48ad6f06</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6050</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Freiwillige soziale Aufwendungen, lohnsteuerpflichtig</act:name>
    <act:id type="new">e3f4c5fc49f7e76a617315ac789570f9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6060</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
    <act:id type="new">6073cf446665ad695b594825570fd984</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6069</act:code>
    <act:description>(z.B. Fahrtkostenzuschüsse)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Krankengeldzuschüsse</act:name>
    <act:id type="new">a1db1b52125c46452388053d9aaca8f3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6070</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zuschüsse der Agenturen für Arbeit</act:name>
    <act:id type="new">c5ede0a1501fa6d356d43e07b6cc1528</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6075</act:code>
    <act:description>Haben!</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vermögenswirksame Leistungen</act:name>
    <act:id type="new">8c9bad439985859c0ac0f0c59da15d7b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6080</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fahrtkostenerstattung Wohnung / Arbeitsstätte</act:name>
    <act:id type="new">8a86cb30f0e97e49f768cf03a4425cf7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6090</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">603fcd641f765110cac07fca1a8d47f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>b) soziale Abgaben und Aufwendungen für Altersversorgung und Unterstützung</act:name>
    <act:id type="new">a943872d0d0623064a3c76ccff77965e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6100</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">6dd2362a27e92ab13554c41721b91795</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>- davon für Altersversorgung</act:name>
    <act:id type="new">2906a27180c72875652cef912c773d4e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Altersversorgung</act:name>
    <act:id type="new">bd06fb4afa6ea0fe09ea820a59a0213a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6140</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer für Versicherungen</act:name>
    <act:id type="new">da3a1376f6f6240594701514868a0465</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6147</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Altersversorgung für Mitunternehmer  15 EStG</act:name>
    <act:id type="new">e781f4fa8558d4a1c924f9f54be61a92</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6148</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">2906a27180c72875652cef912c773d4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesetzlich soziale Aufwendungen</act:name>
    <act:id type="new">6477c35aec1f143e1fb994844d5aba23</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6110</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gesetzliche soziale Aufwendungen für Mitunternehmer  15 EStG</act:name>
    <act:id type="new">ccacd70a1bf655433cff4825c8c6ce85</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6119</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6477c35aec1f143e1fb994844d5aba23</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Beiträge zur Berufsgenossenschaft</act:name>
    <act:id type="new">43a59dbf24e5c90a712a9ffb1a28b6eb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6120</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
    <act:id type="new">0df32f52cf9ff60ee52c801055739122</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6130</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
    <act:id type="new">cb29a2fa9d280427c6d10bebd09b9b95</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6147</act:code>
    <act:description>(z.B. Direktversicherungen)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Versorgungskassen</act:name>
    <act:id type="new">632f8b67c98fa3dbfd2d65b85b0a5fa7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6150</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Unterstützung</act:name>
    <act:id type="new">ff5fec5a91fc012aa2009c3cdaefdad6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6160</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige soziale Abgaben</act:name>
    <act:id type="new">8c74527ab415c791f857c898cc3f3d7d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6170</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a943872d0d0623064a3c76ccff77965e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>07. Abschreibungen</act:name>
    <act:id type="new">1b709a262ee2432eed07961dc6a92463</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
    <act:id type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:description>sowie auf aktivierte Aufwendungen für die Ingangsetzung und Erweiterung des Geschftsbetriebs</act:description>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6200</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf den Geschäfts- oder Firmenwert</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6205</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6210</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf das Anlagevermögen</act:name>
    <act:id type="new">135aeefb7cce9adb6f4b62a86a81385a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6220</act:code>
    <act:description>ohne AfA auf Kfz und Gebäude</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf Gebäude</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6221</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf Kfz</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6222</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Außerplanmäßige Abschreibungen auf Sachanlagen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6230</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:id type="new">df22b1265a781dfa5446d878581784f2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6231</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    </act:slots>
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    <act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz</act:name>
    <act:id type="new">abffa6612f6f2100d6764848292e935e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6232</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
    <act:id type="new">3e3300ee8918c238ac986987e1745dc8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6233</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Sachanlagen aufgrund steuerlicher Sondervorschriften</act:name>
    <act:id type="new">6e0ec5b507f0954f6b681bb1e8f31df4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6240</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
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  <gnc:account version="2.0.0">
    <act:name>Sonderabschreibungen nach  7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
    <act:id type="new">afffbf8ca31e8d9c5a0f876d5201b0b7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6241</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sonderabschreibungen nach  7g Abs. 1 und 2 EStG (fr Kfz)</act:name>
    <act:id type="new">cc91573a656468e69f74547f7a15729a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6242</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    </act:slots>
    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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    <act:name>Kaufleasing</act:name>
    <act:id type="new">dde45cfd13d9a9180cb6939be9e71c1a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6250</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">135aeefb7cce9adb6f4b62a86a81385a</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
    <act:id type="new">a7613509835f15ac7bf195a1d755a8c6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6260</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
    <act:id type="new">c7cd330ea487337fb40ea9b68a88989a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6262</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a7613509835f15ac7bf195a1d755a8c6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Außerplanmäßige Abschreibungen auf aktivierte geringwertige Wirtschaftsgüter</act:name>
    <act:id type="new">c7b1ce06c9a38ccf3896f3a12112be77</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6266</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a7613509835f15ac7bf195a1d755a8c6</act:parent>
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  <gnc:account version="2.0.0">
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    <act:id type="new">41b94d771eb348dbb91754ca197fd84d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6268</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Abschreibungen auf Aufwendungen für die Währungsumstellung auf den Euro</act:name>
    <act:id type="new">de598aefa44164bf18998f6e74bcf4a2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6269</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string">Abschreibungen auf Vermögensgegenstnde des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten </slot:value>
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    <act:parent type="new">190d32a7a4ab84dd1b8b1ab0ef80434c</act:parent>
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    <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
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	<slot:value type="frame"/>
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  <gnc:account version="2.0.0">
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    <act:id type="new">8dc682285b0be36b0b50f9ca20f8d834</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6270</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
    <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
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  <gnc:account version="2.0.0">
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    <act:id type="new">8af1fdb5c5c8456eddb0b21f186dfe05</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6272</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6275</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">8dc682285b0be36b0b50f9ca20f8d834</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste</act:name>
    <act:id type="new">9dda452d32d7855339d67cf02698c269</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6280</act:code>
    <act:description>(soweit unüblich hoch)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d4c9d630bdd7fffa3a7ab0aa5e69796e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 7% USt</act:name>
    <act:id type="new">29b7b2b34b2d36ebd857522c8ec50e73</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6281</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 16% USt</act:name>
    <act:id type="new">9d80d2a60c495c4598b5e011e4689ac2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6285</act:code>
    <act:description>soweit unüblich hoch</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9dda452d32d7855339d67cf02698c269</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>08. sonstige betriebliche Aufwendungen</act:name>
    <act:id type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>a) ordentliche betriebliche Aufwendungen</act:name>
    <act:id type="new">02bf19f7916e6dc15c403335dd274ccb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>1) Raumkosten</act:name>
    <act:id type="new">70f081631b2bf13005c3453c6d235c6a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Raumkosten</act:name>
    <act:id type="new">ffc06bae39490bb0aea65e8c6a2e125c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6305</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Miete</act:name>
    <act:id type="new">1ba24952187bcf28b0d93b19a593754e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6310</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerlich zu berücksichtigende Miete § 8 GewStG </act:name>
    <act:id type="new">01f2a8be03958de5b907d173c34bec28</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6313</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer Wirtschaftsgüter § 16 EStG</act:name>
    <act:id type="new">d20bde1edb79b7c83b28ba54c57246c3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6314</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1ba24952187bcf28b0d93b19a593754e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Pacht</act:name>
    <act:id type="new">36fbb1b1ad375d67b895a61dcbe13264</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6315</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>GewStl. zu berücksichtigende Pacht §8 GewStG</act:name>
    <act:id type="new">949f7bbae21f5d906be008d76760b598</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6318</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer Wirtschaftsgüter § 15 EStG</act:name>
    <act:id type="new">e122ae549e19b01d85240c7dc0c765ac</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6319</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">36fbb1b1ad375d67b895a61dcbe13264</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Heizung</act:name>
    <act:id type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6320</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Heizung für Gebäude, die nicht zum Betriebsvermögen gehren</act:name>
    <act:id type="new">527bb6498891a7e13159f09bbb9f3911</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6323</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">d2f7a41bc5988a84c15d409a7a1ac7c4</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gas, Strom, Wasser</act:name>
    <act:id type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6325</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gas, Strom, Wasser für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
    <act:id type="new">155b37b50737659f9cb0aa5c8e6920ea</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6328</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e1e981175ccf5ca4edcd6adccfeb66d9</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reinigung</act:name>
    <act:id type="new">bd911169f6c58288a700ad3680953bab</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6330</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reinigung für Gebäude nicht im BV</act:name>
    <act:id type="new">7ec18920ad8ccedc0fe9808505fd8719</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6333</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">bd911169f6c58288a700ad3680953bab</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Instandhaltung betrieblicher Räume</act:name>
    <act:id type="new">bba153d5f2ebf6a03242582df4cd0af7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6335</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Instandhaltung betrieblicher Räume in Gebäuden, die nicht zum Betriebs- Geschäftsausvermögen gehören</act:name>
    <act:id type="new">24489cef074d3d39d8c777d06ef71963</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6338</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">bba153d5f2ebf6a03242582df4cd0af7</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
    <act:id type="new">bd23b4e1d0987776bf8b4a2e1cc365f7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6340</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">70f081631b2bf13005c3453c6d235c6a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abgaben für Grundbesitz, der nicht zum Betriebsvermögen gehört</act:name>
    <act:id type="new">c15beb0dbb42b6b536e98e7ce3c2d71e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6343</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Raumkosten</act:name>
    <act:id type="new">b1a207f5806c06679e077f8d6880f0b4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6345</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Raumkosten für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
    <act:id type="new">fd12b420e365aad9a6734309352bed8c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6346</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</act:name>
    <act:id type="new">8afd48599e56b6ad92ecbe09c54be7a4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6348</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6349</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Sonstige Grundstücksaufwendungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6350</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Grundstücksaufwendungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6358</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
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	<slot:value type="string"></slot:value>
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    <act:name>3) Versicherungen, Beiträge und Abgaben</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Versicherungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6400</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Versicherungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6405</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Versicherungen für Gebäude, die nicht zum Betriebsvermögen gehören</act:name>
    <act:id type="new">ba675b7ca27409fff24014aa6991dd29</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6408</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Nettoprämie für Rückdeckung künftiger Versorgungsleistungen</act:name>
    <act:id type="new">32e6846c4da3b5c836f4fdb8a669e53d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6410</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">3bbae153acee96659c0f329905f34f51</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Beiträge</act:name>
    <act:id type="new">f378d6fcb32337d44bf594d1fced004e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6420</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Abgaben</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6430</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6436</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder</act:name>
    <act:id type="new">d93d9d3e569f450ba01b2c991e6e9082</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6437</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
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  <gnc:account version="2.0.0">
    <act:name>Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes</act:name>
    <act:id type="new">0e7e07a66161adf5985d88b8909c24f6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6440</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>4) Reparaturen und Instandhaltungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
    <act:id type="new">2582779c35290d98b4a345240c7b1c50</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6450</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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    </act:slots>
    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von Bauten, die nicht zum Betriebsvermögen gehören</act:name>
    <act:id type="new">ebb6bcee053409230dcb7ae1df44e404</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6458 </act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:parent type="new">2582779c35290d98b4a345240c7b1c50</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von technischen Anlagen und Maschinen</act:name>
    <act:id type="new">3a065883b79587018565f5ef79e451bf</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6460</act:code>
    <act:slots>
      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
    <act:id type="new">f4c086f3a962ed623c268722789c5040</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6470</act:code>
    <act:slots>
      <slot>
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      <slot>
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      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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    <act:name>Reparaturen und Instandhaltung von anderen Anlagen</act:name>
    <act:id type="new">67d612f507d543b26e5880b2ca856a95</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6485</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Sonstige Reparaturen und Instandhaltung</act:name>
    <act:id type="new">9120ee6b090ae0a732d904a9533435a3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6490</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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  <gnc:account version="2.0.0">
    <act:name>Wartungskosten für Hard- und Software</act:name>
    <act:id type="new">27ded5821fb097fb9a435074d0e20706</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6495</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mietleasing</act:name>
    <act:id type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6498</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">5925fef34d2d43bd1a1fbe06d7cf5515</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</act:name>
    <act:id type="new">4e2ffa4719c68aecc33759447db520fb</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6499</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">6840fb2425ebaa4b35d7c014e1a097d6</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>6) Werbe- und Reisekosten</act:name>
    <act:id type="new">c4f157aa055b2df995b3ecb00a255372</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Werbekosten</act:name>
    <act:id type="new">b79422d817942119d25d7a427466b48a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6600</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Geschenke bis 40 €</act:name>
    <act:id type="new">b6c8da62c8da8f92b82da4eb160e9e90</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6610</act:code>
    <act:description>steuerlich abziehbar</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschenke über 40 €</act:name>
    <act:id type="new">93a9ff9ad16185c64a31005738e9e396</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6620</act:code>
    <act:description>steuerlich nicht abziehbar</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Geschenke ausschlielich betrieblich genutzt</act:name>
    <act:id type="new">e2981f566f3ea6250302044c41aba839</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6625</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Repräsentationskosten</act:name>
    <act:id type="new">43b898e6544bc5fcfebd4e7846434758</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6630</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bewirtungskosten</act:name>
    <act:id type="new">a53848dfaff5a01c12f5566ad50f25e5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6640</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</act:name>
    <act:id type="new">3700c8594d98f7a76e55bfc6a86676b7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6641</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">f7c65aa1e4c3ed89e595892de1434f7d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6642</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufmerksamkeiten</act:name>
    <act:id type="new">258fe0caa33a51701bc4185c1f93305c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6643</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
    <act:id type="new">a09d04e91dcdd3b48d4b0e53b78fbf63</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6644</act:code>
    <act:description>20% der Bewirtungskosten</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abzugsfähige Betriebsausgaben aus Werbe-, Repräsentations- und Reisekosten (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">8e93b671731af3c7e6469ba18095a050</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6645</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">b79422d817942119d25d7a427466b48a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer</act:name>
    <act:id type="new">03ce1f9501fb243d08288bb02a9f431e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6650</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten AN Übernachtungsaufwand</act:name>
    <act:id type="new">9f5ea185c477f76fab9d3613d57cd2ed</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6660 </act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer, Fahrtkosten</act:name>
    <act:id type="new">ef38fa59dc24f353ca58eed4fd4598b7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6663</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
    <act:id type="new">3690b5774a7b214ca3d1d25ea7ddda2c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6664</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kilometergelderstattung Arbeitnehmer</act:name>
    <act:id type="new">481d3daffce715cb9d6a3141b9e7b0f5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6668</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">03ce1f9501fb243d08288bb02a9f431e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer</act:name>
    <act:id type="new">98f2cfd54498e60e453551992e9396de</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6670</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">c4f157aa055b2df995b3ecb00a255372</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer, Fahrtkosten</act:name>
    <act:id type="new">21b362e4c1d8e75f13c8eac7c257e731</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6673</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer Verpflegungsmehraufwand</act:name>
    <act:id type="new">1f4501027152a2c991871b11af315a86</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6674</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Reisekosten Unternehmer Übernachtungsaufwand</act:name>
    <act:id type="new">ec5060c7937a19f46dec14e055844a73</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6680</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (abziehbarer Anteil)</act:name>
    <act:id type="new">21bab4bc2ec9de58da3936a5c1cde062</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6688</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fahrten zwischen Wohnung und Arbeitsstätte (nicht abziehbarer Anteil)</act:name>
    <act:id type="new">e1d310d113198de82c883c990f45c0c9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6689 </act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fahrten Wohnung zwischen Wohnung und Arbeitsstätte (Haben)</act:name>
    <act:id type="new">d3319b0c0ee3501a4ad454bf51a775b4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6690</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">98f2cfd54498e60e453551992e9396de</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>8) verschiedene betriebliche Kosten</act:name>
    <act:id type="new">34be7b6c3246314364ef3ad2c6aead4c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>allg. Verwaltungskosten</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Porto</act:name>
    <act:id type="new">650ff8bf8093ccdf22967ea2170d4662</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6800</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Telefon</act:name>
    <act:id type="new">70679407bd887c210be18b13ecd2e993</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6805</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Telefax und Internetkosten</act:name>
    <act:id type="new">f610d9e35ca581d6f9bb10ba5e7c1dc4</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6810</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Bürobedarf</act:name>
    <act:id type="new">2221c8cff3d810a4bae301c8b49fc2d7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6815</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Zeitschriften, Bücher</act:name>
    <act:id type="new">cb4bef387198c244d4c3b325dd517fb5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6820</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fortbildungskosten</act:name>
    <act:id type="new">99f7e61a734cfa3e5c4b75505763507f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6821</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Freiwillige Sozialleistungen</act:name>
    <act:id type="new">22feccd4f438a201bc974eb7449018c5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6822</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vergütungen an Mitunternehmer §15 EStG</act:name>
    <act:id type="new">0ef8fe246edc5c9ee726d20851ef7afa</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6823</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Haftungsvergütung an Mitunternehmer § 15 EStG</act:name>
    <act:id type="new">2b14079ef17c0b9aab0bb80aa9eb4702</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6824</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Rechts- und Beratungskosten</act:name>
    <act:id type="new">c6b2d3528bcd559dda327c4475db3d4f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6825</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abschluß- und Prüfungskosten</act:name>
    <act:id type="new">0a45ddd44e05c5daa293526d57a82346</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6827</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Buchführungskosten</act:name>
    <act:id type="new">a24c420128f82f4d97c123eb5d6eb7dc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6830</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mieten für Einrichtungen</act:name>
    <act:id type="new">db7c598d5f21370fe0d93abb5eecd891</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6835</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerlich zu berücksichtigende Miete für Einrichtungen § 8 GewStG</act:name>
    <act:id type="new">acc87728d36607261557e9daaa426b83</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6839</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">db7c598d5f21370fe0d93abb5eecd891</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mietleasing</act:name>
    <act:id type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6840</act:code>
    <act:description>Siehe auch 6498</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewerbesteuerlich zu berücksichtigendes Mietleasing § 8 GewStG</act:name>
    <act:id type="new">8e559eae0ee39e2c548f4e6c7146123f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6844</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">0cd495cd4ee05f9d842a95fd5579bec8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Werkzeuge und Kleingeräte</act:name>
    <act:id type="new">e05803ace6b01012d741a9b390a427f9</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6845</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstiger Betriebsbedarf</act:name>
    <act:id type="new">7d1c28e38e25d2b36ada936a584c54a7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6850</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nebenkosten des Geldverkehrs</act:name>
    <act:id type="new">44eb5bed859eb08a5827f21a47dcf71a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6855</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus Anteilen an Kapitalgesellschaften 100 %/ 50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
    <act:id type="new">7beb322246f002bd4296c28dbddd499d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6856</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
    <act:id type="new">f47307d6e04a1b6505f3cb25663e5eb6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6857</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen für Abraum- und Abfallbeseitigung</act:name>
    <act:id type="new">297bc769e47a9de3f3a79d80d738be12</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6859</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer</act:name>
    <act:id type="new">409e30043821b8a8cc676a839f7ad79c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6860</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 7%</act:name>
    <act:id type="new">af952f3fad333029c06aaa880d0c243b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6865</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Vorsteuer 16%</act:name>
    <act:id type="new">0fa17f3721cfdbee57682773a67bae9c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6870</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">409e30043821b8a8cc676a839f7ad79c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Nicht abziehbare Hälfte der Aufsichtsratsvergütungen</act:name>
    <act:id type="new">45e0300b7a2ab7021760b47ee8ae9b37</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6875</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Abziehbare Aufsichtsratsvergütungen</act:name>
    <act:id type="new">210fec9cbfd08595f74e7cc5b419b5f3</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6876</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">34be7b6c3246314364ef3ad2c6aead4c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>sonstige betriebliche Aufwendungen</act:name>
    <act:id type="new">a68fab40b7f841b6f098a05d45916099</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6300</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdleistungen und Fremdarbeiten</act:name>
    <act:id type="new">919e23f97a18a15ffafc63f6e7350222</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6303</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige betriebl.u.regelm.Aufwendungen</act:name>
    <act:id type="new">96b74a97ef5abc059013eb2598036be8</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6304</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a68fab40b7f841b6f098a05d45916099</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>5) Fahrzeugkosten</act:name>
    <act:id type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6500</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Versicherungen</act:name>
    <act:id type="new">e372143fdb11893eaa5ceadb0e65bf2a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6520</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Laufende Kfz-Betriebskosten</act:name>
    <act:id type="new">9f985712d629836f14a1b3ac5e6888dc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6530</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Reparaturen</act:name>
    <act:id type="new">2466cf3d44b832aeb8f2aa15abd296e5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6540</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Garagenmiete</act:name>
    <act:id type="new">ce87091ed71a47b61fcfbe6496e4e366</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6550</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Leasingfahrzeugkosten</act:name>
    <act:id type="new">e50e36067ac6cc3efd0ca87933f69190</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6560</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Sonstige Kfz-Kosten</act:name>
    <act:id type="new">32c57509c7ea9f75a13e5ddfd2881903</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6570</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Mautgebühren</act:name>
    <act:id type="new">b03949fef50b5655c42323b71602e488</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6580</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Kosten für betrieblich genutzte, zum Privatvermögen gehörende Kraftfahrzeuge</act:name>
    <act:id type="new">395107ca46dc20f69a86b070b0aea713</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6590</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Fremdfahrzeugkosten</act:name>
    <act:id type="new">6d6aa1a0a5177fc69aed2328b236abdd</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6595</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">56d46dd3b373b38c30ecf7fe5321a12c</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>7) Kosten der Warenabgabe</act:name>
    <act:id type="new">f426b343a06164be037f65c82153a874</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6700</act:code>
    <act:description>Vertriebskosten</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verpackungsmaterial</act:name>
    <act:id type="new">f8f3e2cbfb60c11ff0ad4da57b5e892f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6710</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Ausgangsfrachten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6740</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Transportversicherungen</act:name>
    <act:id type="new">31f7c5cead72323f6eb941e78cfa0633</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6760</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Verkaufsprovisionen</act:name>
    <act:id type="new">4cd98cc73bd54c99cce8d019d4a657d0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6770</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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    <act:name>Fremdarbeiten (Vertrieb)</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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    <act:name>Aufwand für Gewährleistung</act:name>
    <act:id type="new">4f62e5bc3d3166237c90cfdad7c59879</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>tax-related</slot:key>
	<slot:value type="integer">1</slot:value>
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    <act:name>Aufwendungen aus Kursdifferenzen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6880</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Aufwendungen aus der Währungsumstellung auf den Euro (Art. 43 Abs. 1 EGHGB)</act:name>
    <act:id type="new">fa7e2262a96d9e5b4553cc596cf8a20e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6882</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
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    <act:name>Aufwendungen aus Bewertung Finanzmittelfonds</act:name>
    <act:id type="new">5b46fa7a80c8383b7817987ffdc2d41a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6883</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:parent type="new">02bf19f7916e6dc15c403335dd274ccb</act:parent>
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    <act:name>b) Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
    <act:id type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG</act:name>
    <act:id type="new">3ed8139edb0209b9ecccfc8b2e60e90a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6884</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen 16% USt</act:name>
    <act:id type="new">187525b967b669624823c158eca38554</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6885</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG</act:name>
    <act:id type="new">982804cfea02b767b7c1c8ef7f93ca77</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6888</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Sachanlagevermögen</act:name>
    <act:id type="new">c5007c2e4c42b3ab16c573f5c5b71237</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6889</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen immaterieller Vermögensgegenstände</act:name>
    <act:id type="new">5bb07cd267ccdd792f4144087f4e96e6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6890</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen</act:name>
    <act:id type="new">cf201527246b075ad0bb188073172c04</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6891</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erlöse aus Verkäufen Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
    <act:id type="new">23542910d9e3b6c903cac7a39e9c1f41</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6892</act:code>
    <act:description>bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Sachanlagen</act:name>
    <act:id type="new">fe45e8c5d3f8605f609e968498d50094</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6895</act:code>
    <act:description>Restbuchwert bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge immaterielle Vermögensgegenstände</act:name>
    <act:id type="new">390b3d0248094ceb49d7d9e6b0c97923</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6896</act:code>
    <act:description>Restbuchwert bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Finanzanlagen</act:name>
    <act:id type="new">80e6bbb81081322e2ceb274401638051</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6897</act:code>
    <act:description>Restbuchwert bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Anlagenabgänge Finanzanlagen 100 %/50 % nicht abzugsfähig (inländische Kap.Ges.)</act:name>
    <act:id type="new">6d004f5ad548387f5d77ab1022bb6b23</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6898</act:code>
    <act:description>Restbuchwert bei Buchverlust</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verluste aus dem Abgang von Gegenständen des Anlagevermögens</act:name>
    <act:id type="new">d9425d48258c29b16537a1120e87a95d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6900</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften 100 %/50 % nicht abzugsfähig</act:name>
    <act:id type="new">a165c149a5fe61978d3080b8caf58829</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6903</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">47767b5fa390ff8a4dbb0fdf05a3ee3b</act:parent>
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    <act:name>c) Verluste aus Wertminderungen oder aus dem Abgang von Gegenständen des Umlaufvermögens und Einstellung in die Pauschalwertberichtigung zu Forderungen</act:name>
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    <act:type>EXPENSE</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Zuwendungen, Spenden für mildtätige Zwecke</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Zuwendungen, Spenden an politische Parteien</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. § 52 Abs. 2 Nr. 1-3 AO</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:name>Zuwendungen, Spenden an Stiftungen für gemeinnützige Zwecke i.S.d. § 52 Abs. 2 Nr. 4 AO</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:name>e) Kalkulatorische Kosten</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6972</act:code>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6974</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6976</act:code>
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      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kalkulatorische Wagnisse</act:name>
    <act:id type="new">ed4fd8143c9d488b8172b9642115f36b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6978</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
    <act:id type="new">2e014ae18903126be1305c97fba9731e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6979</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechneter kalkulatorischer Unternehmerlohn</act:name>
    <act:id type="new">f4c0a57e80206cf2d8c3d4033a6c7922</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6980</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Miete und Pacht</act:name>
    <act:id type="new">29367c6f4dfb2f9ebe6c807e2cb32b22</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6982</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Zinsen</act:name>
    <act:id type="new">9cf9f573f298a7e4a69ffeeeb4855b6f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6984</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Abschreibungen</act:name>
    <act:id type="new">2ebf5cfae6514c2a1ed8176cf9346bc7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6986</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechnete kalkulatorische Wagnisse</act:name>
    <act:id type="new">e24631f8be473272a47c3b3187dd1b5e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6988</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verrechneter kalkulatorischer Lohn für unentgeltliche Mitarbeiter</act:name>
    <act:id type="new">f9218772672c2b3b1d0fec59a7fd384f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6989</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">69ea025cd488b1084c9fed0d584800e2</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>f) Kosten bei Anwendung des Umsatzkostenverfahrens</act:name>
    <act:id type="new">7b9852168571d463059f1a9a038ca8ff</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Herstellungskosten</act:name>
    <act:id type="new">ba73ed9d5b56579a0e0f1fb9be3b08f7</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6990</act:code>
    <act:description>Pos 2. der GUV beim Umsatzkostenverfahren</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verwaltungskosten</act:name>
    <act:id type="new">efa1c2dac899e2417457a461d74506b6</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6992</act:code>
    <act:description>Pos 5. der GUV beim Umsatzkostenverfahren</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vertriebskosten</act:name>
    <act:id type="new">82f166849822c439759e1c6d59efb626</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6994</act:code>
    <act:description>Pos 4. der GUV beim Umsatzkostenverfahren</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gegenkonto zu 6990 bis 6998</act:name>
    <act:id type="new">9462aa571417fd3f84517efe9750f3ab</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6999</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">7b9852168571d463059f1a9a038ca8ff</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellung in die Einzelwertberichtigung zu Forderungen</act:name>
    <act:id type="new">8163fd4c7d3eca37779981b3fa479f0c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6923</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (steuerfreie Rücklagen)</act:name>
    <act:id type="new">bd0c0f4c5e274ad6e60cfb18cc2ca7e5</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6925</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Ansparabschreibungen)</act:name>
    <act:id type="new">958bcef2a9a95bb7fb94cf890c32e22b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6926</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Sonderabschreibungen)</act:name>
    <act:id type="new">d178ab7cd9f293421fe9c19d4e13fea0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6927</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (Existenzgründerrücklage)</act:name>
    <act:id type="new">a925fa0dcc3618aba6ee7df3eb317b1e</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6928</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in Sonderposten mit Rücklageanteil (§ 52 Abs. 16 EStG)</act:name>
    <act:id type="new">77d002bae022921736161cb5f75a114c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6929</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste</act:name>
    <act:id type="new">18243e4b412ad0a904dc36d08b20f695</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6930</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">cf7f94dcdeb53cd3d602ea87d83aba4e</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste 7% USt</act:name>
    <act:id type="new">96b7ddc8873d37c832c1895bb5295877</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6931</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus steuerfreien EG-Lieferunge</act:name>
    <act:id type="new">5799ffd0a84b5b30cb70b3a9f61d8c2b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6932</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt</act:name>
    <act:id type="new">97446722c73f354b7352263e7f95bc4d</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6933</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">18243e4b412ad0a904dc36d08b20f695</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 16% USt</act:name>
    <act:id type="new">83c1fdccdb8ad8c92f8dff79a93a8319</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6934</act:code>
    <act:description>übliche Höhe</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Forderungsverluste 16% USt</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Forderungsverluste 15% USt</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
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    <act:name>Forderungsverluste aus im Inland steuerpflichtigen EGLieferungen 15% USt</act:name>
    <act:id type="new">2c48f1ac4c9e5b5c1538185a0fac4086</act:id>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6939</act:code>
    <act:description>übliche Höhe</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Periodenfremde Aufwendungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6960</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Aufwendungen betriebsfremd und regelmäßig</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6967</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Sonstige Aufwendungen unregelmäßig</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>6969</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
	<slot:key>hbci</slot:key>
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    <act:name>Abschreibungen auf Finanzanlagen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7200</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsfähig</act:name>
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    <act:type>EXPENSE</act:type>
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      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7204</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen aufgrund von Verlustanteilen an Mitunternehmerschaften § 8 GewStG</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7208</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7210</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Abschreibungen auf Wertpapiere des Umlaufvermögens 100% / 50% nicht abzugsfähig</act:name>
    <act:id type="new">7911b18245637ed89f2c415b63d70b4a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7214</act:code>
    <act:description>inländische Kap.Ges.</act:description>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Abschreibungen auf Finanzanlagen aufgrund steuerlicher Sondervorschriften</act:name>
    <act:id type="new">3931c679d22ec4e1e3c22f47fc33a998</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7250</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsfähig</act:name>
    <act:id type="new">67c96069ce438824638e4e15916597fc</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7255</act:code>
    <act:description>inländische Kap.Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Vorwegnahme künfiger Wertschwankungen bei Wertpapieren des Umlaufvermögens</act:name>
    <act:id type="new">931177616ce28c479616ee898e40e54f</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7260</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    </act:slots>
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    <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
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    <act:name>- davon an verbundene Unternehmen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
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    </act:slots>
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    <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unterbundenen nehmen</act:name>
    <act:id type="new">1966a089d55a2ad1e46f39a708db8ed0</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7309</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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    <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
    <act:id type="new">dd8da7f44322b874a2a61794a5e8f9d2</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7319</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">1d2e4fdc63afeae1c59bf9b936518804</act:parent>
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    <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen</act:name>
    <act:id type="new">09014c042581b5688f4ea7616d4dba6c</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7329</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Zinsähnliche Aufwendungen an verbundene Unternehmen</act:name>
    <act:id type="new">c9288106558e37941eacb7f050faa701</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7339</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
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    <act:name>Diskontaufwendungen an verbundene Unternehmen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7349</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
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    <act:name>Zinsen und ähnliche Aufwendungen an verbundene Unternehmen 100 %/50 % nicht abzugsfähig</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7351</act:code>
    <act:description>inländische Kap. Ges.</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Aufwendungen aus Verlustübernahme und aufgrund einer Gewinngemeinschaft, eines Gewinn- oder Teilgewinnabführungsvertrags abgeführte Gewinne</act:name>
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      <cmdty:space>ISO4217</cmdty:space>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Aufwendungen aus Verlustübernahme</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7390</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Abgeführte Gewinne aufgrund einer Gewinngemeinschaft</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>7392</act:code>
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      <slot>
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    <act:name>Abgeführte Gewinne aufgrund eines Gewinn- oder Teilgewinnabführungsvertrags</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:code>7394</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
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    <act:name>Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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      <slot>
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    <act:name>Zinsen und ähnliche Aufwendungen</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
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    <act:code>7300</act:code>
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      <slot>
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    <act:name>Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7303</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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    <act:name>Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:code>7304</act:code>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinsaufwendungen § 233a AO betriebliche Steuern</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7305</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinsaufwendungen §§ 233a bis 237 AO</act:name>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7306</act:code>
    <act:description>Personenternehmen</act:description>
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      <slot>
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	<slot:value type="string">false</slot:value>
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    <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7310</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Nicht abzugsfähige Schuldzinsen (langfristig) gemäß § 4 Abs. 4a EStG</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7313</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Nicht abzugsfähige Schuldzinsen (kurzfristig) gemäß § 4 Abs. 4a EStG</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7314</act:code>
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      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>In Dauerschuldzinsen umqualifizierte Zinsen auf kurzfristige Verbindlichkeiten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7318</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7320</act:code>
    <act:description>(länger als 1 Jahr)</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7325</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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    <act:name>Zinsen zur Finanzierung des Anlagevermögen</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7326</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:name>Renten und dauernde Lasten aus Gründung/Erwerb § 8 GewStG</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7327</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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	<slot:value type="string"></slot:value>
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    <act:name>Zinsaufwendungen an Mitunternehmer für die Hingabe von Kapital § 15 EStG</act:name>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7328</act:code>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7330</act:code>
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      <slot>
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      <slot>
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	<slot:value type="string"></slot:value>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7340</act:code>
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      <slot>
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	<slot:value type="string">false</slot:value>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7350</act:code>
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    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
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	<slot:value type="string">false</slot:value>
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      <slot>
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	<slot:value type="string"></slot:value>
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      <slot>
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	<slot:value type="frame"/>
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    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7500</act:code>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:space>ISO4217</cmdty:space>
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      <cmdty:id>EUR</cmdty:id>
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    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7684</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">9cba85054f28605b1ab51a2bb2c975a5</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Kfz-Steuer</act:name>
    <act:id type="new">f4d4caa38a00a232835988f7c55c2658</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7685</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Steuernachzahlungen Vorjahre für sonstige Steuern</act:name>
    <act:id type="new">80b1d48962ca79526f05164c4ded631a</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7690</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Steuererstattungen Vorjahre für sonstige Steuern</act:name>
    <act:id type="new">99e113ed0416a564d64005711d670e91</act:id>
    <act:type>INCOME</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7692</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>Erträge aus der Auflösung von Rückstellungen für sonstige Steuern</act:name>
    <act:id type="new">38e68910c9a79657ea751abc1746f44b</act:id>
    <act:type>EXPENSE</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7694</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">a5866629e278f3178e1a89e670c364f1</act:parent>
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  <gnc:account version="2.0.0">
    <act:name>20. Jahresüberschuß/Jahresfehlbetrag</act:name>
    <act:id type="new">cc7dbfb6a1542855e03eecdaee3237ea</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Achtung Summe 14+17+18+19</act:description>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>21. Veränderungen Vorträge und Rücklagen</act:name>
    <act:id type="new">e940821294093238c9ed9e89a1d00a37</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>01. Gewinn-/Verlustvortrag nach Verwendung</act:name>
    <act:id type="new">644e496fc6f9e01e389755e3bd69d80d</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag nach Verwendung</act:name>
    <act:id type="new">85f811bc3d9a818d6f5ba196cd2979aa</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7700</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 40% Vorbelastung</act:name>
    <act:id type="new">3c7e5794b38633932062b2764bed0b43</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7705</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 0% Vorbelastung (steuerliches Einlagekonto)</act:name>
    <act:id type="new">ed574d34401f433d6e55e0c881a36f43</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7710</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Gewinnvortrag 0% Vorbelastung (EK02)</act:name>
    <act:id type="new">2d59454941ced193128838396e722b00</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7715</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Verlustvortrag nach Verwendung</act:name>
    <act:id type="new">36a5b6f056a05e744a8a4c6460a85396</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7720</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus der Kapitalrücklage</act:name>
    <act:id type="new">7d98054b81da8fa1b1ea68d7d92b047b</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7730</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">644e496fc6f9e01e389755e3bd69d80d</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>02. Entnahmen aus Gewinnrücklagen</act:name>
    <act:id type="new">e250efca9681cba74a7eb7f31361d9af</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus der gesetzlichen Rücklage</act:name>
    <act:id type="new">51cfa2d6b27ca7d0d84c5954d1516c9a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7735</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus der Rücklage für eigene Anteile</act:name>
    <act:id type="new">b9a6f1ae114ab0b860679518eca422e6</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7740</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus satzungsmäßigen Rücklagen</act:name>
    <act:id type="new">7b20bdd2f040526d654f09199a8c0fdd</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7745</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Entnahmen aus anderen Gewinnrücklagen</act:name>
    <act:id type="new">09e7daa17493f116f02ea85a59c2741c</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7750</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Erträge aus Kapitalherabsetzung</act:name>
    <act:id type="new">ddc1d0d55f2c987b67aa4107272855fc</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7755</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
    <act:id type="new">24ab942af2624f4557eee713594cfe8a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7760</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string">Aufwandskonten?</slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e250efca9681cba74a7eb7f31361d9af</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>03. Einstellungen in Gewinnrücklagen</act:name>
    <act:id type="new">f14569e730ac327e0d442683013d415a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">true</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e940821294093238c9ed9e89a1d00a37</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die gesetzliche Rücklage</act:name>
    <act:id type="new">33fb12ef61a288efe9b71a391390a92a</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7765</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in die Rücklage für eigene Anteile</act:name>
    <act:id type="new">a55c296eac6d9bd9dee382b03f9e90ea</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7770</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in satzungsmäßige Rücklagen</act:name>
    <act:id type="new">a687f641c6a92e583e4f811a285cac3b</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7775</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Einstellungen in andere Gewinnrücklagen</act:name>
    <act:id type="new">46adc1106a1c998159c93a6fd256b3f5</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7780</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vorabausschüttung</act:name>
    <act:id type="new">1411997e25e0110f4a3202a4ccdd692f</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7790</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Vortrag auf neue Rechnung (GuV)</act:name>
    <act:id type="new">b9588a4dc4411adbf65747a53194f0ee</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7795</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Aufwendungen/Erträge aus Umrechnungsdifferenzen</act:name>
    <act:id type="new">d5cbf3780510cc4bba614f0f119da1b2</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>7990</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">f14569e730ac327e0d442683013d415a</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Anfangsbestand</act:name>
    <act:id type="new">e57d948c9a884e179bd090118b9212f8</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:description>Anfangsbestand</act:description>
    <act:slots>
      <slot>
	<slot:key>hbci</slot:key>
	<slot:value type="frame"/>
      </slot>
    </act:slots>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Sachkonten</act:name>
    <act:id type="new">1388e85529c4367daca7540ded776f29</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9000</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Debitoren</act:name>
    <act:id type="new">b1f71776f91e9870a52b544ac8111101</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9008</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
  </gnc:account>
  <gnc:account version="2.0.0">
    <act:name>Saldenvorträge Kreditoren</act:name>
    <act:id type="new">b53dd07c847bd10d5d6c7005a76c3a96</act:id>
    <act:type>EQUITY</act:type>
    <act:commodity>
      <cmdty:space>ISO4217</cmdty:space>
      <cmdty:id>EUR</cmdty:id>
    </act:commodity>
    <act:commodity-scu>100</act:commodity-scu>
    <act:code>9009</act:code>
    <act:slots>
      <slot>
	<slot:key>placeholder</slot:key>
	<slot:value type="string">false</slot:value>
      </slot>
      <slot>
	<slot:key>notes</slot:key>
	<slot:value type="string"></slot:value>
      </slot>
    </act:slots>
    <act:parent type="new">e57d948c9a884e179bd090118b9212f8</act:parent>
  </gnc:account>
</gnc-account-example>

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