diff --git a/addons/l10n_de_skr04/__manifest__.py b/addons/l10n_de_skr04/__manifest__.py
index 6f3c315b3f7..272d822a0e6 100644
--- a/addons/l10n_de_skr04/__manifest__.py
+++ b/addons/l10n_de_skr04/__manifest__.py
@@ -45,6 +45,8 @@ German accounting chart and localization.
     'depends': ['l10n_de'],
     'data': [
         'data/l10n_de_skr04_chart_data.xml',
+        'data/account.account.template.csv',
+        'data/l10n_de_skr04_chart_post_data.xml',
         'data/account_data.xml',
         'data/account_tax_fiscal_position_data.xml',
         'data/account_reconcile_model_template.xml',
diff --git a/addons/l10n_de_skr04/data/account.account.template.csv b/addons/l10n_de_skr04/data/account.account.template.csv
new file mode 100644
index 00000000000..77734af2205
--- /dev/null
+++ b/addons/l10n_de_skr04/data/account.account.template.csv
@@ -0,0 +1,1193 @@
+"id","code","name","tag_ids/id","user_type_id/id","chart_template_id/id","reconcile"
+"chart_skr04_50","0050","Ausstehende nicht eingeforderte Einlagen (Komplementär)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_60","0060","Ausstehende eingeforderte Einlagen (Komplementär)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_70","0070","Ausstehende nicht eingeforderte Einlagen (Kommanditist)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_80","0080","Ausstehende eingeforderte Einlagen (Kommanditist)","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_90","0090","Rückständige fällige Einzahlungen auf Geschäftsanteile","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_100","0100","Entgeltlich erworbene Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_110","0110","Konzessionen","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_120","0120","Gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_130","0130","Ähnliche Rechte und Werte","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_135","0135","EDV-Software","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_140","0140","Lizenzen an gewerblichen Schutzrechten","l10n_de.tag_de_asset_bs_A_I_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_143","0143","Selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_144","0144","EDV-Software","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_145","0145","Lizenzen und Franchiseverträge","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_146","0146","Konzessionen und gewerbliche Schutzrechte","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_147","0147","Rezepte, Verfahren, Prototypen","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_148","0148","Immaterielle Vermögensgegenstände in Entwicklung","l10n_de.tag_de_asset_bs_A_I_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_150","0150","Geschäfts- oder Firmenwert","l10n_de.tag_de_asset_bs_A_I_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_170","0170","Anzahlungen auf immaterielle Vermögensgegenstände ","l10n_de.tag_de_asset_bs_A_I_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_179","0179","Anzahlungen auf Geschäfts- oder Firmenwert ","l10n_de.tag_de_asset_bs_A_I_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_200","0200","Grundstücke, grundstücksgleiche Rechte und Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_210","0210","Grundstücksgleiche Rechte ohne Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_215","0215","Unbebaute Grundstücke","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_220","0220","Grundstücksgleiche Rechte","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_225","0225","Grundstücke mit Substanzverzehr ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_230","0230","Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_235","0235","Grundstückswerte eigener bebauter Grundstücke ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_240","0240","Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_250","0250","Fabrikbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_260","0260","Andere Bauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_270","0270","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_280","0280","Außenanlagen Fabrik und Geschäftsbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_285","0285","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_290","0290","Einrichtungen für Geschäfts- Fabrik- und andere Bauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_300","0300","Wohnbauten","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_305","0305","Garagen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_310","0310","Außenanlagen ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_315","0315","Hof- und Wegebefestigungen","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_320","0320","Einrichtungen für Wohnbauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_329","0329","Gebäudeteil des häuslichen Arbeitszimmers","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_330","0330","Bauten auf fremden Grundstücken","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_340","0340","Geschäftsbauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_350","0350","Fabrikbauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_360","0360","Wohnbauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_370","0370","Andere Bauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_380","0380","Garagen ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_390","0390","Außenanlagen ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_395","0395","Hof- und Wegebefestigungen ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_398","0398","Einrichtung Fabrik- und Geschäftsbauten ","l10n_de.tag_de_asset_bs_A_II_1","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_400","0400","Technische Anlagen und Maschinen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_420","0420","Technische Anlagen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_440","0440","Maschinen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_450","0450","Transportanlagen und Ähnliches","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_460","0460","Maschinengebundene Werkzeuge","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_470","0470","Betriebsvorrichtungen","l10n_de.tag_de_asset_bs_A_II_2","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_500","0500","Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_510","0510","Andere Anlagen","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_520","0520","Pkw","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_540","0540","Lkw","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_560","0560","Sonstige Transportmittel","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_620","0620","Werkzeuge","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_630","0630","Betriebsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_635","0635","Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_640","0640","Ladeneinrichtung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_650","0650","Büroeinrichtung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_660","0660","Gerüst- und Schalungsmaterial","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_670","0670","Geringwertige Wirtschaftsgüter","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_675","0675","Geringwertige Wirtschaftsgüter Sammelposten","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_680","0680","Einbauten in fremde Grundstücke","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_690","0690","Sonstige Betriebs- und Geschäftsausstattung","l10n_de.tag_de_asset_bs_A_II_3","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_700","0700","Geleistete Anzahlungen und Anlagen im Bau ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_705","0705","Anzahlungen auf Grundstücke ohne Bauten","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_710","0710","Geschäfts-, Fabrik- und andere Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_720","0720","Anzahlungen auf Bauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_725","0725","Wohnbauten im Bau ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_735","0735","Anzahlungen auf Wohnbauten auf eigenen Grundstücken","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_740","0740","Geschäfts-, Fabrik- und andere Bauten im Bau","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_755","0755","Wohnbauten im Bau ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_765","0765","Anzahlungen auf Wohnbauten auf fremden Grundtücken","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_770","0770","Technische Anlagen und Maschinen im Bau ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_780","0780","Anzahlungen auf Technische Anlagen und Maschinen ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_785","0785","Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_795","0795","Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung ","l10n_de.tag_de_asset_bs_A_II_4","account.data_account_type_fixed_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_800","0800","Anteile an verbundenen Unternehmen","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_803","0803","Anteile an verbundenen Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_804","0804","Anteile an verbundenen Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_805","0805","Anteile an herrschender oder mehrheitlich beteiligter Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_808","0808","Anteile an herrschender oder mehrheitlich beteiligter Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_809","0809","Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft ","l10n_de.tag_de_asset_bs_A_III_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_810","0810","Ausleihungen an verbundene Unternehmen","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_813","0813","Ausleihungen an verbundene Unternehmen, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_814","0814","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_815","0815","Ausleihungen an verbundene Unternehmen, Einzelunternehmen","l10n_de.tag_de_asset_bs_A_III_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_820","0820","Beteiligungen","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_829","0829","Beteiligung einer GmbH and Co. KG an einer Komplementär-GmbH ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_830","0830","Typisch stille Beteiligungen ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_840","0840","Atypisch stille Beteiligungen ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_850","0850","Beteiligungen an Kapitalgesellschaften ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_860","0860","Beteiligungen an Personengesellschaften ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_880","0880","Ausleihungen an UN mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_883","0883","Ausleihungen an UN mit Beteiligungsverhältnis, Personengesellschaften","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_885","0885","Ausleihungen an UN mit Beteiligungsverhältnis,Kapitalgesellschaften","l10n_de.tag_de_asset_bs_A_III_4","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_900","0900","Wertpapiere des Anlagevermögens","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_910","0910","Wertpapiere mit Gewinnbeteiligungsansprüchen ","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_920","0920","Festverzinsliche Wertpapiere ","l10n_de.tag_de_asset_bs_A_III_5","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_930","0930","Sonstige Ausleihungen","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_940","0940","Darlehen","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_960","0960","Ausleihungen an Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_961","0961","Ausleihungen an GmbH-Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_962","0962","Ausleihungen an persönlich haftende Gesellschafter ","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_963","0963","Ausleihungen an Kommanditisten","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_964","0964","Ausleihungen stille Gesellschafter","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_970","0970","Ausleihungen an nahe stehende Personen  ","l10n_de.tag_de_asset_bs_A_III_6","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_980","0980","Genossenschaftsanteile zum langfristigen Verbleib ","l10n_de.tag_de_asset_bs_A_III_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1000","1000","Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_asset_bs_B_I_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1040","1040","Unfertige Erzeugnisse und Leistungen","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1050","1050","Unfertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1080","1080","Unfertige Leistungen","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1090","1090","In Ausführung befindliche Bauaufträge","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1095","1095","In Arbeit befindliche Aufträge","l10n_de.tag_de_asset_bs_B_I_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1100","1100","Fertige Erzeugnisse und Waren","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1110","1110","Fertige Erzeugnisse","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1140","1140","Waren","l10n_de.tag_de_asset_bs_B_I_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1180","1180","Geleistete Anzahlungen auf Vorräte","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1181","1181","Geleistete Anzahlungen 7 % Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1186","1186","Geleistete Anzahlungen 19 % Vorsteuer","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1190","1190","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)","l10n_de.tag_de_asset_bs_B_I_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1200","1200","Forderungen aus Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1205","1205","Forderungen aus Lieferungen und Leistungen (Odoo)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1210","1210","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1215","1215","Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1216","1216","Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1217","1217","Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1218","1218","Forderungen aus Lieferungen und Leistungen gemäß §24 UStG","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1219","1219","Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1220","1220","Forderungen nach § 11 EStG für § 4/3","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1221","1221","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent b. 1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1225","1225","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent g. 1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1230","1230","Wechsel aus Lieferungen und Leistungen","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1231","1231","Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1232","1232","Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1235","1235","Wechsel aus Lieferungen und Leistungen, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1240","1240","Zweifelhafte Forderungen ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1241","1241","Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1245","1245","Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1246","1246","Einzelwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1247","1247","Einzelwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1248","1248","Pauschalwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1249","1249","Pauschalwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1250","1250","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter ","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1251","1251","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter b 1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1255","1255","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter g. 1J","l10n_de.tag_de_asset_bs_B_II_1","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1260","1260","Forderungen gegen verbundene Unternehmen","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1261","1261","Forderungen gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1265","1265","Forderungen gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1266","1266","Besitzwechsel gegen verbundene Unternehmen ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1267","1267","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1268","1268","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1269","1269","Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1270","1270","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1271","1271","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen b. 1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1275","1275","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen g 1J ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1276","1276","Wertberichtigung Forderungen gegen verbundene Unternehmen b. 1J ","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1277","1277","Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 1J","l10n_de.tag_de_asset_bs_B_II_2","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1280","1280","Forderungen gegen Unternehmen mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1281","1281","Forderungen gegen Unternehmen,mit Beteiligungsverhältnis b. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1285","1285","Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1286","1286","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1287","1287","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis  b. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1288","1288","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1289","1289","Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1290","1290","Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_receivable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_1291","1291","Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. b. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1295","1295","Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1296","1296","WB Forderungen gg. UN. mit Beteiliggverh. b. 1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1297","1297","WB Forderungen gg. UN. mit Beteiligungsverh. gr.1J","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_non_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1298","1298","Ausstehende Einlagen eingefordert","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1299","1299","Nachschüsse (Forderungen, Gegenkonto 2929)","l10n_de.tag_de_asset_bs_B_II_3","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1300","1300","Sonstige Vermögensgegenstände","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1301","1301","Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1305","1305","Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1307","1307","Forderungen gegen GmbH-Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1308","1308","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1309","1309","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1310","1310","Forderungen gegen Geschäftsführer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1311","1311","Forderungen gegen Geschäftsführer bis 1J","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1315","1315","Forderungen gegen Geschäftsführer größer 1J","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1317","1317","Forderungen gegen persönlich haftende Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1318","1318","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1319","1319","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 J","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1320","1320","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1321","1321","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1325","1325","Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1327","1327","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1328","1328","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1329","1329","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 1 J","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1330","1330","Forderungen gegen sonstige Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1331","1331","Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1335","1335","Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1337","1337","Forderungen gegen typisch stille Gesellschafter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1338","1338","Forderungen gegen typisch stille Gesellschafter bis 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1339","1339","Forderungen gegen typisch stille Gesellschafter größer 1 Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1340","1340","Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1341","1341","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung b. 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1345","1345","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1350","1350","Kautionen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1351","1351","Kautionen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1355","1355","Kautionen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1360","1360","Darlehen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1361","1361","Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1365","1365","Darlehen - Restlaufzeit größer 1 Jahr ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1369","1369","Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1370","1370","Durchlaufende Posten","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1374","1374","Fremdgeld ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1375","1375","Agenturwarenabrechnung ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1378","1378","Ansprüche aus Rückdeckungsversicherungen ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1380","1380","Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1381","1381","Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.","l10n_de.tag_de_asset_bs_E","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1382","1382","Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1383","1383","Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §246 Abs. 2 HGB","l10n_de.tag_de_asset_bs_E","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1390","1390","GmbH-Anteile zum kurzfristigen Verbleib ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1391","1391","Forderungen gegen Arbeitsgemeinschaften","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1393","1393","Genussrechte","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1394","1394","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1395","1395","Genossenschafts-Anteile zum kurzfristigen Verbleib ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1396","1396","Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1397","1397","Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1398","1398","Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1399","1399","Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1400","1400","Abziehbare Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1401","1401","Abziehbare Vorsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1402","1402","Abziehbare Vorsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1404","1404","Abziehbare Vorsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1406","1406","Abziehbare Vorsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1407","1407","Abziehbare Vorsteuer nach § 13b UStG 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1408","1408","Abziehbare Vorsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1410","1410","Aufzuteilende Vorsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1411","1411","Aufzuteilende Vorsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1412","1412","Aufzuteilende Vorsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1413","1413","Aufzuteilende Vorsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1416","1416","Aufzuteilende Vorsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1417","1417","Aufzuteilende Vorsteuer nach §§ 13a/13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1419","1419","Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1420","1420","Umsatzsteuerforderungen ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1421","1421","Umsatzsteuerforderungen laufendes Jahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1422","1422","Umsatzsteuerforderungen Vorjahr","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1425","1425","Umsatzsteuerforderungen früherer Jahre","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1427","1427","Forderungen aus entrichteten Verbrauchsteuern","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1431","1431","Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1432","1432","Abziehbare Vorsteuer aus innergem. Erwerb von Neufahrzeugen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1433","1433","Entstandene Einfuhrumsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1434","1434","Vorsteuer in Folgeperiode/im Folgejahr abziehbar","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1435","1435","Forderungen aus Gewerbesteuerüberzahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1436","1436","Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1440","1440","Steuererstattungsansprüche gegenüber anderen Ländern","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1450","1450","Körperschaftsteuerrückforderung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1456","1456","Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1457","1457","Forderung gegenüber Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1480","1480","Gegenkonto Vorsteuer § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1481","1481","Auflösung Vorsteuer aus Vorjahr § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1482","1482","Vorsteuer aus Investitionen § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1483","1483","Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1485","1485","Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam  ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1486","1486","Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam  ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1490","1490","Verrechnungskonto Ist-Versteuerung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1495","1495","Verrechnung erhaltene Anzahlungen ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1498","1498","Überleitungskonto Kostenstellen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1500","1500","Anteile an verbundenen Unternehmen (Umlaufvermögen) ","l10n_de.tag_de_asset_bs_B_III_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1504","1504","Anteile an herrschender Gesellschaft (Umlaufvermögen) ","l10n_de.tag_de_asset_bs_B_III_1","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1510","1510","Sonstige Wertpapiere","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1520","1520","Finanzwechsel","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1525","1525","Wertpapiere mit unwesentlichen Wertschwankungen","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1530","1530","Wertpapieranlagen kurzfr. Disposition","l10n_de.tag_de_asset_bs_B_III_2","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1550","1550","Schecks","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1610","1610","Nebenkasse 1","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1620","1620","Nebenkasse 2","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1700","1700","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1710","1710","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1720","1720","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1730","1730","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1780","1780","LZB-Guthaben ","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1790","1790","Bundesbankguthaben ","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1810","1810","Paypal","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1820","1820","Bank 2","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1830","1830","Bank 3","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1840","1840","Bank 4","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1850","1850","Bank 5","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1890","1890","Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds","l10n_de.tag_de_asset_bs_B_IV","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1900","1900","Aktive Rechnungsabgrenzung","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1920","1920","Aufwand Zölle und Verbrauchsteuern","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1930","1930","Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen ","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1940","1940","Damnum/Disagio","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_1950","1950","Abgrenzung aktive latente Steuern ","l10n_de.tag_de_asset_bs_C","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2000","2000","Festkapital","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2010","2010","Variables Kapital","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2020","2020","Gesellschafter-Darlehen ","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2050","2050","Kommandit-Kapital","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2060","2060","Verlustausgleichskonto","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2070","2070","Gesellschafter-Darlehen ","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2100","2100","Privatentnahmen allgemein","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2130","2130","Unentgeltliche Wertabgaben","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2150","2150","Privatsteuern","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2180","2180","Privateinlagen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2200","2200","Sonderausgaben beschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2230","2230","Sonderausgaben unbeschränkt abzugsfähig","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2250","2250","Zuwendungen, Spenden","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2280","2280","Außergewöhnliche Belastungen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2300","2300","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2349","2349","Grundstücksaufwand","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2350","2350","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2399","2399","Grundstücksertrag","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2500","2500","Privatentnahmen allgemein Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2530","2530","Unentgeltliche Wertabgaben Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2550","2550","Privatsteuern Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2580","2580","Privateinlagen Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2600","2600","Sonderausgaben beschränkt abzugsfähig Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2630","2630","Sonderausgaben unbeschränkt abzugsfähig Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2650","2650","Zuwendungen, Spenden Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2680","2680","Außergewöhnliche Belastungen Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2700","2700","Grundstücksaufwand Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2750","2750","Grundstücksertrag Teilh.","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2900","2900","Gezeichnetes Kapital","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2901","2901","Geschäftsguthaben der verbleibenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2902","2902","Geschäftsguthaben der ausscheidenden Mitglieder","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2903","2903","Geschäftsguthaben aus gekündigten Geschäftsanteilen","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2906","2906","Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2907","2907","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2908","2908","Kapitalerhöhung aus Gesellschaftsmitteln","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2909","2909","Erworbene eigene Anteile","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2910","2910","Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert","l10n_de.tag_de_liabilities_bs_A_I","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2920","2920","Kapitalrücklage","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2925","2925","Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag ","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2926","2926","Kapitalrücklage durch Ausgabe von Schuldverschreibungen","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2927","2927","Kapitalrücklage gg. Vorzugsgewährung","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2928","2928","Kapitalrücklage durch Zuzahlungen in das Eigenkapital","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2929","2929","Nachschusskapital (Gegenkonto 1299)","l10n_de.tag_de_liabilities_bs_A_II","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2930","2930","Gesetzliche Rücklage ","l10n_de.tag_de_liabilities_bs_A_III_1","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2935","2935","Rücklage f. Anteile an herrschendem oder mehrh. bet. Unternehmen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2937","2937","Andere Ergebnisrücklagen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2950","2950","Satzungsmäßige Rücklagen","l10n_de.tag_de_liabilities_bs_A_III_3","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2959","2959","Gesamthänderisch gebundene Rücklage (mit Aufteilung f. Kapitalkontenentwicklung)","l10n_de.tag_de_liabilities_bs_A_III_3","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2960","2960","Andere Gewinnrücklagen","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2961","2961","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2962","2962","Eigenkapitalanteil von Wertaufholungen ","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2963","2963","Gewinnrücklagen aus den Übergangsvorschriften BilMoG","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2964","2964","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2965","2965","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2966","2966","Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2967","2967","Latente Steuern (Gewinnrücklage Haben)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2968","2968","Latente Steuern (Gewinnrücklage Soll)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2969","2969","Rechnungsabgrenzungsposten  (Gewinnrücklage Soll)","l10n_de.tag_de_liabilities_bs_A_III_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2970","2970","Gewinnvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2975","2975","Gewinnvortrag vor Verwendung (mit Auft. f. Kapitalkontenentw.)","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2977","2977","Verlustvortrag vor Verwendung (mit Auft. für Kapitalkontenentw.)","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2978","2978","Verlustvortrag vor Verwendung","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2979","2979","Vorträge auf neue Rechnung ( Bilanz )","l10n_de.tag_de_liabilities_bs_A_IV","account.data_account_type_equity","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2980","2980","Sonderposten mit Rücklageanteil steuerfreie Rücklagen ","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2981","2981","Sonderposten mit Rücklageanteil nach § 6b EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2982","2982","Sonderposten mit Rücklageanteil nach EStR R 6.6","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2988","2988","Rücklage für Zuschüsse","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2989","2989","Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2990","2990","Sonderposten mit Rücklageanteil, Sonderabschreibungen  ","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2993","2993","Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG n.F.","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2995","2995","Ausgleichsposten bei Entnahmen § 4g EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2997","2997","Sonderposten mit Rücklageanteil § 7g Abs. 5 EStG","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_2999","2999","Sonderposten für Zuschüsse und Zulagen ","l10n_de.tag_de_liabilities_bs_B","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3000","3000","Pensions- und ähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3005","3005","Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3009","3009","Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. ","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3010","3010","Rückstellungen für Direktzusagen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3011","3011","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3015","3015","Pensionsähnliche Rückstellungen","l10n_de.tag_de_liabilities_bs_C_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3020","3020","Steuerrückstellungen ","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3030","3030","Gewerbesteuerrückstellung","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3035","3035","Gewerbesteuerrückstellung, § 4 Abs. 5b EStG","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3040","3040","Körperschaftsteuerrückstellung","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3050","3050","Steuerrückstellung aus Steuerstundung (BStBK)","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3060","3060","Rückstellung für latente Steuern ","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3065","3065","Passive latente Steuern ","l10n_de.tag_de_liabilities_bs_F","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3070","3070","Sonstige Rückstellungen ","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3075","3075","Rückstellungen Instandhaltungen bis 3 M","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3076","3076","Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3077","3077","Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 246 Abs. 2 HGB","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3079","3079","Urlaubsrückstellungen","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3085","3085","Rückstellungen für Abraum- und Abfallbeseitigung","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3090","3090","Rückstellungen für Gewährleistungen","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3092","3092","Rückstellungen für drohende Verluste aus schwebenden Geschäften ","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3095","3095","Rückstellungen für Abschluss- und Prüfungskosten","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3098","3098","Aufwandsrückstellungen gemäß § 249 Abs 2 HGB","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3099","3099","Rückstellungen für Umweltschutz","l10n_de.tag_de_liabilities_bs_C_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3100","3100","Anleihen, nicht konvertibel ","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3101","3101","Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3105","3105","Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5  Jahre","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3110","3110","Anleihen, nicht konvertibel - Restlaufzeit größer 5  Jahre","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3120","3120","Anleihen, konvertibel ","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3121","3121","Anleihen, konvertibel - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3125","3125","Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3130","3130","Anleihen, konvertibel - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_1","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3150","3150","Verbindlichkeiten geg. Kreditinstituten","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3151","3151","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3160","3160","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3170","3170","Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3180","3180","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen ","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3181","3181","Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen  bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3190","3190","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 5 J","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3200","3200","Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre","l10n_de.tag_de_liabilities_bs_D_2","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3250","3250","Erhaltene Anzahlungen auf Bestellungen ","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3260","3260","Erhaltene Anzahlungen 7 % USt.","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3272","3272","Erhaltene Anzahlungen 19 % USt.","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3280","3280","Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3284","3284","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5  Jahre","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3285","3285","Erhaltene Anzahlungen - Restlaufzeit größer 5  Jahre","l10n_de.tag_de_liabilities_bs_D_3","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3300","3300","Verbindlichkeiten aus Lieferungen und Leistungen","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3301","3301","Verbindlichkeiten aus Lieferungen und Leistungen (Odoo)","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3305","3305","Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3306","3306","Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3307","3307","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3309","3309","Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3310","3310","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3334","3334","Verindlichkeiten Investitionen §4/3 EStG","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3335","3335","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3337","3337","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1-5 J.","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3338","3338","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 5 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3340","3340","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern ","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3341","3341","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1 J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3345","3345","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1-5 J. ","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3348","3348","Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J","l10n_de.tag_de_liabilities_bs_D_4","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3350","3350","Wechselverbindlichkeiten ","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3351","3351","Wechselverbindlichkeiten bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3380","3380","Wechselverbindlichkeiten","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3390","3390","Wechselverbindlichkeiten","l10n_de.tag_de_liabilities_bs_D_5","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3400","3400","Verbindlichkeiten gegenüber verbundenen Unternehmen ","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3401","3401","Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3405","3405","Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3410","3410","Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 5 J.","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3420","3420","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3421","3421","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 1 J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3425","3425","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN 1-5 J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3430","3430","Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 5 J","l10n_de.tag_de_liabilities_bs_D_6","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3450","3450","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3451","3451","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3455","3455","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3460","3460","Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3470","3470","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_payable","l10n_de_skr04.l10n_chart_de_skr04","True"
+"chart_skr04_3471","3471","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3475","3475","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. 1-5J.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3480","3480","Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.5J.","l10n_de.tag_de_liabilities_bs_D_7","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3500","3500","Sonstige Verbindlichkeiten","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3501","3501","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3504","3504","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3507","3507","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3509","3509","Sonstige Verbindlichkeiten nach § 11 EStG","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3510","3510","Verbindlichkeiten geg. Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3511","3511","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3514","3514","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3517","3517","Verbindlichkeiten geg. Gesellschaftern Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3519","3519","Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3520","3520","Darlehen typisch stiller Gesellschafter ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3521","3521","Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3524","3524","Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3527","3527","Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3530","3530","Darlehen atypisch stiller Gesellschafter ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3531","3531","Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3534","3534","Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3537","3537","Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3540","3540","Partiarische Darlehen ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3541","3541","Partiarische Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3544","3544","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3547","3547","Partiarische Darlehen - Restlaufzeit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3550","3550","Erhaltene Kautionen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3551","3551","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3554","3554","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3557","3557","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3560","3560","Darlehen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3561","3561","Darlehen - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3564","3564","Darlehen - Restlaufzeit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3567","3567","GLS Darlehen 7925867930 - KFW Startgeld","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3600","3600","Agenturwarenabrechnungen","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3610","3610","Kreditkartenabrechnung","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3611","3611","Verbindlichkeiten gegenüber Arbeitsgemeinschaften","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3620","3620","Gewinnverfügungskonto stille Gesellschafter","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3630","3630","Sonstige Verrechnungskonten","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3635","3635","Sonstige Verbindlichkeiten aus genossensch. Rückvergütung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3640","3640","Verbindlichkeiten gegenüber GmbH-Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3641","3641","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3642","3642","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3643","3643","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3645","3645","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3646","3646","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3647","3647","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3648","3648","Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3650","3650","Verbindlichkeiten gegenüber Kommanditisten","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3651","3651","Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3652","3652","Verbindlichkeiten gegenüber Kommanditisten - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3653","3653","Verbindlichkeiten gegenüber Kommanditisten - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3655","3655","Verbindlichkeiten gegenüber stillen Gesellschaftern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3656","3656","Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3657","3657","Verbindlichkeiten gegenüber stillen Gesellschaftern - 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3658","3658","Verbindlichkeiten gegenüber stillen Gesellschaftern - größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3695","3695","Verrechnung geleistete Anzahlung","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3700","3700","Verbindlichkeiten Steuern und Abgaben","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3701","3701","Verbindlichkeiten Steuern und Abgaben bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3710","3710","Verbindlichkeiten Steuern und Abgaben 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3715","3715","Verbindlichkeiten Steuern und Abgaben größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3720","3720","Verbindlichkeiten aus Lohn und Gehalt","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3725","3725","Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3726","3726","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3730","3730","Verbindlichkeiten aus Lohn- u. Kirchensteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3740","3740","Verbindlichkeiten soziale Sicherheit","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3741","3741","Verbindlichkeiten soziale Sicherheit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3750","3750","Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3755","3755","Verbindlichkeiten soziale Sicherheit größer 5 Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3759","3759","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3760","3760","Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3761","3761","Verbindlichkeiten für Verbrauchsteuern","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3770","3770","Verbindlichkeiten aus Vermögensbildung","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3771","3771","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3780","3780","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3785","3785","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3786","3786","Ausgegebene Geschenkgutscheine","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3790","3790","Verrechnungskonto Lohn und Gehalt","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3796","3796","Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3798","3798","Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3799","3799","Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3800","3800","Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3801","3801","Umsatzsteuer 7 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3802","3802","Umsatzsteuer aus innergem. Erwerb","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3804","3804","Umsatzsteuer aus innergem. Erwerb 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3806","3806","Umsatzsteuer 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3807","3807","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3808","3808","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3809","3809","Umsatzsteuer aus innergem. Erwerb ohne Vorsteuerabzug ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3810","3810","Umsatzsteuer nicht fällig","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3811","3811","Umsatzsteuer nicht fällig 7 %","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3812","3812","Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3814","3814","Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen 19 %","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3816","3816","Umsatzsteuer nicht fällig 19 %","l10n_de.tag_de_liabilities_bs_C_2","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3817","3817","Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3818","3818","Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen  ","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3819","3819","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3820","3820","Umsatzsteuervorauszahlungen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3830","3830","Umsatzsteuervorauszahlungen 1/11","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3832","3832","Nachsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3834","3834","Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3835","3835","Umsatzsteuer nach § 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3837","3837","Umsatzsteuer nach § 13b UStG 19 %","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3840","3840","USt laufendes Jahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3841","3841","USt Vorjahr","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3845","3845","USt frühere Jahre","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_non_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3850","3850","Aufgeschobene Einfuhrumsatzsteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3851","3851","Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer","l10n_de.tag_de_asset_bs_B_II_4","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3854","3854","Steuerzahlungen an andere Länder ","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3860","3860","Verbindlichkeiten aus Umsatzsteuer","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3865","3865","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)","l10n_de.tag_de_liabilities_bs_D_8","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3900","3900","Passive Rechnungsabgrenzung","l10n_de.tag_de_liabilities_bs_E","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_3950","3950","Abgrenzung unterjährige AfA für BWA","l10n_de.tag_de_liabilities_bs_E","account.data_account_type_current_liabilities","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4000","4000","Umsatzerlöse","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4100","4100","Steuerfreie Umsätze § 4 Nr. 8 ff UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4110","4110","Sonstige steuerfreie Umsätze Inland ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4120","4120","Steuerfreie Umsätze § 4 Nr. 1a. UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4125","4125","Steuerfreie innerg. Lieferungen § 4 Nr.1b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4130","4130","Innergemeinschaftliches Dreiecksgeschäft","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4135","4135","Steuerfreie innerg. Lieferung von Neufahrzeugen ohne UStID","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4136","4136","Umsatzerlöse nach §§ 25 und 25a UStG 19% USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4138","4138","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4139","4139","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4140","4140","Steuerfreie Umsätze Offshore etc.","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4150","4150","Sonstige steuerfrei Umsätze (z.B. § 4 Nr. 2-7 UStG) ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4160","4160","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4165","4165","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4180","4180","Erlöse gemäß § 24 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4185","4185","Erlöse als Kleinunternehmer § 19 Abs. 1 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4186","4186","Erlöse aus Geldspielautomaten 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4200","4200","Erlöse","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4300","4300","Erlöse 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4310","4310","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4315","4315","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 19 % UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4320","4320","Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4331","4331","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4335","4335","Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4336","4336","Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4337","4337","Erlöse aus Leistungen nach § 13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4338","4338","Nicht steuerbare Umsätze Drittland","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4339","4339","Nicht steuerbare Umsätze EG-Land","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4400","4400","Erlöse 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4499","4499","Nebenerlöse (Bezug zu Materialaufwand)","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4510","4510","Erlöse Abfallverwertung","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4520","4520","Erlöse Leergut","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4560","4560","Provisionsumsätze","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4566","4566","Provisionsumsätze 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4569","4569","Provisionsumsätze 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4570","4570","Sonstige Erträge aus Provisionen, Lizenzen und Patenten","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4574","4574","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4575","4575","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4576","4576","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4579","4579","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4600","4600","Unentgeltliche Wertabgaben","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4605","4605","Entnahme von Gegenständen ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4610","4610","Entnahme Unternehmer (Waren) 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4616","4616","Entnahme Unternehmer (Waren) 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4619","4619","Entnahme Unternehmer (Waren) ohne USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4620","4620","Entnahme Unternehmer  (Waren) 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4630","4630","Verwendung von Gegenständen 7 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4639","4639","Verwendung von Gegenständen (Kfz) ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4640","4640","Verwendung von Gegenständen 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4645","4645","Verwendung von Gegenständen (Kfz) 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4646","4646","Verwendung von Gegenständen (Tel) 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4650","4650","Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4659","4659","Unentgeltliche Erbringung einer sonstigen Leistung ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4660","4660","Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4670","4670","Unentgeltliche Zuwendung von Waren 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4679","4679","Unentgeltliche Zuwendung von Waren ohne USt. ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4680","4680","Unentgeltliche Zuwendung von Waren 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4686","4686","Unentgeltliche Zuwendung von Gegenständen 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4689","4689","Unentgeltliche Zuwendung von Gegenständen ohne USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4690","4690","Nicht steuerbare Umsätze (Innenumsätze)","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4695","4695","Umsatzsteuervergütung, z.B. nach § 24 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4699","4699","Direkt mit dem Umsatz verbundene Steuern","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4700","4700","Erlösschmälerungen ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4701","4701","Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 8 ff. UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4702","4702","Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4703","4703","Erlösschmälerungen für sonstige steuerfr. Umsätze ohne Vorsteuerabzug","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4704","4704","Erlösschmälerungen für sonstige steuerfr. Umsätze mit Vorsteuerabzug","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4705","4705","Erlösschmälerungen steuerfrei §4 Nr. 1a UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4710","4710","Erlösschmälerungen 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4720","4720","Erlösschmälerungen 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4724","4724","Erlösschmälerungen aus steuerfreien innerg. Lieferungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4725","4725","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4726","4726","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4727","4727","Erlösschmälerungen im anderen EG-Land steuerpflichtige Lieferungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4730","4730","Gewährte Skonti","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4731","4731","Gewährte Skonti 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4736","4736","Gewährte Skonti 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4738","4738","Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen nach §13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4741","4741","Gewährte Skonti aus Leistungen, 13b UStG ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4742","4742","Gew. Skonti a. Erlösen im and. EU-Land stpfl., 13b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4743","4743","Gewährte Skonti aus steuerfr. EU-Lief. § 4 Nr.1b UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4745","4745","Gew. Skonti aus im Inland steuerpflichtigen EU-Lieferungen","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4746","4746","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4748","4748","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % ","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4750","4750","Gewährte Boni 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4760","4760","Gewährte Boni 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4770","4770","Gewährte Rabatte","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4780","4780","Gewährte Rabatte 7 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4790","4790","Gewährte Rabatte 19 % USt","l10n_de.tag_de_pl_01","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4800","4800","Bestandsveränderung fertige Erzeugnisse","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4810","4810","Bestandsveränderung unfertige Erzeugnisse","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4815","4815","Bestandsveränderung unfertige Leistungen","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4816","4816","Bestandsveränderung Bauaufträge ","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4818","4818","Bestandsveränderung Aufträge in Arbeit","l10n_de.tag_de_pl_02","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4820","4820","Andere aktivierte Eigenleistungen","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4824","4824","Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4825","4825","Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.","l10n_de.tag_de_pl_03","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4830","4830","Sonstige betriebliche Erträge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4832","4832","Sonstige betriebliche Erträge von verbundenen Unternehmen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4833","4833","Andere Nebenerlöse","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4835","4835","Sonstige Erträge betrieblich und regelmäßig ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4836","4836","Sonstige Erträge betrieblich und regelmäßig 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4837","4837","Sonstige Erträge betriebsfremd und regelmäßig ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4838","4838","Erstattete Vorsteuer anderer Länder","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4839","4839","Sonstige Erträge unregelmäßig ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4840","4840","Erträge aus Kursdifferenzen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4841","4841","Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 UStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4842","4842","Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 UStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4843","4843","Erträge aus Bewertung Finanzmittelfonds","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4844","4844","Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4845","4845","Erlöse Sachanlageverkäufe 19 % USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4847","4847","Erträge aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4848","4848","Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4849","4849","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4850","4850","Erlöse aus Verkäufen immaterieller Vermögensgegenstände","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4851","4851","Erlöse aus Verkäufen Finanzanlagen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4852","4852","Erlöse Verkauf Finanzanl. z.T. steuerfrei ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4855","4855","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4856","4856","Abgänge immaterielle Vermögensgegenstände Restbuchwert","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4857","4857","Abgang Finanzanlagen Restbuchwert","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4858","4858","Abgang Finanzanlagen z.T. steuerfrei Restbuchwert","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4860","4860","Grundstückserträge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4861","4861","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4862","4862","Erlöse aus Vermietung und Verpachtung 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4900","4900","Erträge aus dem Abgang von Gegenständen des Anlagevermögens","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4901","4901","Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4905","4905","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4906","4906","Erträge aus Abgang Umlaufvermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4910","4910","Erträge Zuschreibungen Sachanlagevermögen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4911","4911","Erträge Zuschreibungen immat. Anlagevermögen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4912","4912","Erträge Zuschreibungen Finanzanlagevermögen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4913","4913","Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4914","4914","Erträge Zuschreibungen z.T. steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4915","4915","Erträge Zuschreibungen Umlaufvermögen Gegenstände","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4916","4916","Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4920","4920","Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4923","4923","Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4925","4925","Erträge aus abgeschriebenen Forderungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4927","4927","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4928","4928","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4929","4929","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen R 6.6 EStR","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4930","4930","Erträge aus der Auflösung von Rückstellungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4932","4932","Erträge aus der Herabsetzung von Verbindlichkeiten","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4934","4934","Erträge aus Auflösung einer Existenzgründerrücklage","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4935","4935","Erträge aus der Auflösung einer steuerlichen Rücklage","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4936","4936","Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung nach § 7g Abs. 2 EStG)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4937","4937","Erträge Auflösung steuerrechtlicher Sonderabschreibungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4938","4938","Erträge Auflösung steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4939","4939","Erträge Auflösung steuerlichen Rücklagen § 52 Abs. 16 EStG ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4940","4940","Verrechnete sonstige Sachbezüge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4941","4941","Sachbezüge 7 % USt (Waren)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4945","4945","Sachbezüge 19 % USt (Waren) ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4947","4947","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4948","4948","Verrechnete sonstige Sachbezüge 19% USt","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4949","4949","Verrechnete sonstige Sachbezüge ohne Umsatzsteuer","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4960","4960","Periodenfremde Erträge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4970","4970","Versicherungsentschädigungen und Schadensersatzleistungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4972","4972","Erstattungen Aufwendungsausgleichsgesetz","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4975","4975","Investitionszuschüsse (steuerpflichtig )","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4980","4980","Investitionszulagen ( steuerfrei )","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4981","4981","Steuerfreie Erträge aus Auflösung von steuerlichen Rücklagen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4982","4982","Sonstige steuerfreie Betriebseinnahmen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4987","4987","Erträge aus der Aktivierung unentgeltlich erworener Vermögensgegenstände","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4989","4989","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_4992","4992","Erträge aus Verwaltungskostenumlagen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5000","5000","Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene Waren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5100","5100","Einkauf - Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5110","5110","Einkauf - Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5130","5130","Einkauf - Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5160","5160","Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 7% VSt und 7% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5162","5162","Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 19% VSt und 19% USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5189","5189","Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer Dreiecksgeschäft","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5190","5190","Energiestoffe ( Fertigung )","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5191","5191","Energiestoffe (Fertigung) 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5192","5192","Energiestoffe (Fertigung) 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5200","5200","Wareneingang","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5300","5300","Wareneingang 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5349","5349","Wareneingang ohne Vorsteuerabzug","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5400","5400","Wareneingang 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5420","5420","innergem. Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5425","5425","innergem. Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5430","5430","Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer","","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5435","5435","Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer","","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5440","5440","innergem. Erwerb Neufahrz. o. UStID 19 % VSt und 19 % USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5553","5553","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5559","5559","Steuerfreie Einfuhren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5600","5600","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5610","5610","Nicht abziehbare Vorsteuer 7 %","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5660","5660","Nicht abziehbare Vorsteuer 19 %","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5700","5700","Nachlässe ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5701","5701","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5710","5710","Nachlässe 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5714","5714","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5715","5715","Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5717","5717","Nachlässe aus Einkauf RHB,  innergem. Erwerb 7% VSt. und 7% USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5718","5718","Nachlässe aus Einkauf RHB, innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5720","5720","Nachlässe 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5724","5724","Nachlässe aus innergem. Erwerb 7 % VSt. und 7 % USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5725","5725","Nachlässe aus innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5730","5730","Erhaltene Skonti ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5731","5731","Erhaltene Skonti 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5733","5733","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5734","5734","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5736","5736","Erhaltene Skonti 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5738","5738","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5741","5741","Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 19 % VSt. und 19 % USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5743","5743","Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 7% VSt. und 7% USt.","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5744","5744","Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5750","5750","Erhaltene Boni 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5753","5753","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5754","5754","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5755","5755","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5760","5760","Erhaltene Boni 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5770","5770","Erhaltene Rabatte ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5780","5780","Erhaltene Rabatte 7 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5783","5783","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5784","5784","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5785","5785","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5788","5788","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5790","5790","Erhaltene Rabatte 19 % Vorsteuer ","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5792","5792","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe Dreiecksgeschäft","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5793","5793","Erhaltene Skonti aus Erwerb Waren Dreiecksgeschäft","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5794","5794","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5796","5796","Erhaltene Skonti 10,7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5798","5798","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5800","5800","Bezugsnebenkosten","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5820","5820","Leergut","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5840","5840","Zölle und Einfuhrabgaben","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5880","5880","Bestandsveränd. - Roh-, Hilfsstoffe, Waren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5881","5881","Bestandsveränderungen Waren","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5885","5885","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5900","5900","Fremdleistungen","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5906","5906","Fremdleistungen 19% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5908","5908","Fremdleistungen 7% Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5909","5909","Fremdleistungen ohne Vorsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5910","5910","Bauleistungen § 13b 7 % Vorsteuer und 7 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5913","5913","Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5915","5915","Leistungen eines im  Ausland ansässigen Unternehmens 7 % VSt u. USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5920","5920","Bauleistungen§ 13b 19 % Vorsteuer und 19 % Umsatzsteuer","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5923","5923","Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5925","5925","Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 19 % USt","l10n_de.tag_de_pl_05","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5950","5950","Erhaltene Skonti aus Leistungen, §13b","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5951","5951","Erhaltene Skonti aus s.  Leistungen § 13b, 19 % VorSt und 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5970","5970","Fremdleistungen (Miet- und Pachtzinsen bew. Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5975","5975","Fremdleistungen (Miet- und Pachtzinsen unbew. Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5980","5980","Fremdleistungen (Entgelte f. Rechte und Lizenzen)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_5985","5985","Fremdleistungen (Vergütungen f.d. Überlassung von Wirtschaftsg. mit Sonderbetriebseinn. korrespondierend)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6000","6000","Löhne und Gehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6010","6010","Löhne","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6020","6020","Gehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6024","6024","Geschäftsführergehälter der GmbH-Gesellschafter ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6026","6026","Tantiemen Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6027","6027","Geschäftsführergehälter","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6028","6028","Vergütungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6029","6029","Tantiemen Arbeitnehmer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6030","6030","Aushilfslöhne","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6035","6035","Löhne für Minijobs","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6036","6036","Pauschale Steuern für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6037","6037","Pauschale Steuern für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6038","6038","Pauschale Steuern für angestallte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6039","6039","Pauschale Steuern für Arbeitnehmer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6040","6040","Pauschale Steuer für Aushilfen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6045","6045","Bedienungsgelder","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6050","6050","Ehegattengehalt","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6060","6060","Freiwillige soziale Aufwend., lohnsteuerpfl.","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6066","6066","Freiwillige Zuwendungen an Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6067","6067","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6068","6068","Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6069","6069","Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6070","6070","Krankengeldzuschüsse","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6071","6071","Sachzuwendungen und Dienstleistungen an Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6072","6072","Sachzuwendungen und Dienstleistungen an Arbeitnehmer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6073","6073","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6074","6074","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6075","6075","Zuschüsse der Agenturen für Arbeit (Haben) ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6076","6076","Aufwendungen aus der Veränderung von Urlaubsrückstellungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6077","6077","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6078","6078","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angest. Mitunternehmer § 15 EStG (mit Sonderbetriebseinn. korrespondierend)","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6079","6079","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6080","6080","Vermögenswirksame Leistungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6090","6090","Fahrtkostenerstattung Wohn./Arbeitsstätte","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6100","6100","Soziale Abgaben, Altersversorgung","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6110","6110","Gesetzliche soziale Aufwendungen","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6118","6118","Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6120","6120","Beiträge zur Berufsgenossenschaft","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6130","6130","Freiwillige soziale Aufwend., lohnsteuerfrei","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6140","6140","Aufwendungen für Altersversorgung","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6147","6147","Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6148","6148","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6149","6149","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6150","6150","Versorgungskassen ","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6160","6160","Aufwendungen für Unterstützung","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6170","6170","Sonstige soziale Abgaben","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6171","6171","Soziale Abgaben für Minijobber","l10n_de.tag_de_pl_06","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6200","6200","Abschreibung auf immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6201","6201","Abschreibung auf selbst geschaffene immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6205","6205","Abschreibung auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6209","6209","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6210","6210","Außerplanmäßige Abschreibung auf immaterielle Vermögensgegenstände","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6211","6211","Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6220","6220","Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6221","6221","Abschreibungen auf Gebäude","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6222","6222","Abschreibungen auf Kfz","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6223","6223","Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6230","6230","Außerplanmäßige Abschreibungen auf Sachanlagen","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6231","6231","Außergewöhnliche Abschreibung Gebäude","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6232","6232","Außergewöhnliche Abschreibung auf Kfz","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6233","6233","Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6240","6240","Abschreibung Sachanlagen steuerliche Sondervorschriften","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6241","6241","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6242","6242","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6243","6243","Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 EStG (ohne Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6244","6244","Kürzung der An.- oder Herstellungskost. gemäß  § 7g Abs. 2 EStG n.F. (für Kfz)","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6250","6250","Kaufleasing","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6260","6260","Sofortabschreibung GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6262","6262","Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6264","6264","Abschreibung Sammelposten GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6266","6266","Außerplanmäßige Abschreibungen auf aktivierte GWG","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6268","6268","Abschreibungen. Ingangsetzung / Erweiterung","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6270","6270","Abschreibung- sonstige Vermögensgegenstände UV","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6272","6272","Abschreibungen auf UV, steuerrechtl. bedingt ","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6278","6278","Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6279","6279","Abschreibungen auf fertige und unfertige Erzeugnisse","l10n_de.tag_de_pl_07","account.data_account_type_depreciation","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6280","6280","Forderungsverluste (soweit unüblich hoch)","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6281","6281","Forderungsverluste 7 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04","l"
+"chart_skr04_6286","6286","Forderungsverluste 19 % USt (soweit unüblich hoch)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6290","6290","Abschreibungen Forderungen geg. Kap.Gesellschaften § 3c EStG/§ 8b Abs. 3 KStG","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6291","6291","Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG","l10n_de.tag_de_pl_07","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6300","6300","Sonstige betriebliche Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6302","6302","Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6303","6303","Fremdleistungen/Fremdarbeiten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6304","6304","Sonstige Aufwendungen betrieblich und regelmäßig","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6305","6305","Raumkosten","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6310","6310","Miete (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6312","6312","Miete/Aufwendungen für doppelte Haushaltsführung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6313","6313","Miete o.Pacht an Gesellschafter, für Überlassung unbewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6314","6314","Vergütung an Mitunternehmer Miete unbewegliche WG § 15 EStG","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6315","6315","Pacht (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6316","6316","Leasing (unbewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6317","6317","Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6319","6319","Vergütung an Mitunternehmer Pacht unbeweglichen WG § 15 EStG","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6320","6320","Heizung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6325","6325","Gas, Strom, Wasser","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6330","6330","Reinigung","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6335","6335","Instandhaltung betrieblicher Räume","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6340","6340","Abgaben für betrieblich genutzten Grundbesitz","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6345","6345","Sonstige Raumkosten","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6348","6348","Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6349","6349","Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6350","6350","Sonstige Grundstücksaufwendungen","l10n_de.tag_de_pl_08_1","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6390","6390","Zuwendungen, Spenden, steuerlich nicht abziehbar","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6391","6391","Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6392","6392","Zuwendungen, Spenden für mildtätige Zwecke","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6393","6393","Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6394","6394","Zuwendungen, Spenden an politische Parteien","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6395","6395","Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6396","6396","Zuwendungen an Stiftungen gem. § 52 Abs. 2 Nr. 4 AO","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6397","6397","Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6398","6398","Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6400","6400","Versicherungen","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6405","6405","Versicherungen für Gebäude","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6410","6410","Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen ","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6420","6420","Beiträge","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6430","6430","Sonstige Abgaben","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6436","6436","Abzugsfähige Verspätungszuschläge und Zwangsgelder ","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6437","6437","Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder ","l10n_de.tag_de_pl_08_2","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6440","6440","Ausgleichsabgabe Schwerbehindertengesetz","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6450","6450","Reparaturen, Instandhaltung von Bauten","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6460","6460","Reparaturen, Instandhaltung Anlage und Maschinen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6470","6470","Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6475","6475","Zuführung zu Aufwandsrückstellungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6485","6485","Reparaturen, Instandhaltung andere Anlagen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6490","6490","Sonstige Reparaturen, Instandhaltungen","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6495","6495","Wartungskosten für Hard- und Software","l10n_de.tag_de_pl_08_3","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6498","6498","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6500","6500","Fahrzeugkosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6520","6520","Kfz-Versicherungen","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6530","6530","Laufende Kfz-Betriebskosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6540","6540","Kfz-Reparaturen","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6550","6550","Garagenmiete","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6560","6560","Mietleasing Kfz","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6570","6570","Sonstige Kfz-Kosten","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6580","6580","Mautgebühren","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6590","6590","Kfz-Kosten betriebl. Nutzung Kfz im PV","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6595","6595","Fremdfahrzeugkosten ","l10n_de.tag_de_pl_08_4","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6600","6600","Werbekosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6605","6605","Streuartikel","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6610","6610","Geschenke abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6611","6611","Geschenke abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6612","6612","Pauschale Steuern für Geschenke und Zugaben abzugsfähig","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6620","6620","Geschenke nicht abzugsfähig ohne § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6621","6621","Geschenke nicht abzugsfähig mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6625","6625","Geschenke ausschließlich betriebl. genutzt","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6629","6629","Zugaben mit § 37b EStG","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6630","6630","Repräsentationskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6640","6640","Bewirtungskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6641","6641","Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6642","6642","Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6643","6643","Aufmerksamkeiten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6644","6644","Nicht abzugsfähige Bewirtungskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6645","6645","Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6650","6650","Reisekosten Arbeitnehmer","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6660","6660","Reisekosten Arbeitnehmer Übernachtungsaufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6663","6663","Reisekosten Arbeitnehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6664","6664","Reisekosten Arbeitnehmer Verpflegungsmehraufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6668","6668","Reisekosten Arbeitnehmer Kilometergelderstattung","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6670","6670","Reisekosten Unternehmer","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6673","6673","Reisekosten Unternehmer, Fahrtkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6674","6674","Reisekosten Unternehmer Verpflegungsmehraufwand","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6680","6680","Reisekosten UN Übernachtungsaufwand und Reisenebenkosten","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6688","6688","Fahrten Wohnung / Betrieb und Familienheimfahrten, abziehbarer Anteil","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6689","6689","Fahrten Wohnung / Betrieb und Familienheimfahrten (nicht abziehbarer Anteil)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6690","6690","Fahrten zwischen Wohnung und Arbeitsstätte und Familienheimfahrten (Haben)","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6691","6691","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung","l10n_de.tag_de_pl_08_5","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6700","6700","Kosten der Warenabgabe","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6710","6710","Verpackungsmaterial","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6740","6740","Ausgangsfrachten","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6760","6760","Transportversicherungen","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6770","6770","Verkaufsprovisionen","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6780","6780","Fremdarbeiten (Vertrieb)","l10n_de.tag_de_pl_08_6","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6790","6790","Aufwand für Gewährleistung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6800","6800","Porto","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6805","6805","Telefon","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6810","6810","Telefax und Internetkosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6815","6815","Bürobedarf","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6820","6820","Zeitschriften, Bücher","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6821","6821","Fortbildungskosten ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6822","6822","Freiwillige Sozialleistungen  ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6823","6823","Vergütungen an Mitunternehmer §15 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6824","6824","Haftungsvergütung an Mitunternehmer §15 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6825","6825","Rechts- und Beratungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6827","6827","Abschluss- und Prüfungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6830","6830","Buchführungskosten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6833","6833","Miete o.Pacht an Gesellschafter, für Überlassung bewegliche Wirtschaftsgüter","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6834","6834","Vergütung an Mitunternehmer Miete bewegliche WG § 15 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6835","6835","Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6837","6837","Aufwendungen für Lizenzen, Konzessionen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6838","6838","Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6840","6840","Mietleasing (bewegliche Wirtschaftsgüter)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6845","6845","Werkzeuge und Kleingeräte","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6850","6850","Sonstiger Betriebsbedarf","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6854","6854","Genossenschaftl. Rückvergütung an Mitglieder","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6855","6855","Nebenkosten des Geldverkehrs","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6856","6856","Aufwendungen aus Anteilen KapGes. z.T. nicht abz.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6857","6857","Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6859","6859","Aufwendungen für Abraum- und Abfallbeseitigung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6860","6860","Nicht abziehbare Vorsteuer","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6865","6865","Nicht abziehbare Vorsteuer 7 %","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6871","6871","Nicht abziehbare Vorsteuer 19 %","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6875","6875","Nicht abziehbare Hälfte der Aufsichtsratsvergütungen ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6876","6876","Abziehbare Aufsichtsratsvergütungen ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6880","6880","Aufwendungen aus Kursdifferenzen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6881","6881","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6883","6883","Aufwendungen aus Bewertung Finanzmittelfonds ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6884","6884","Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG ","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6885","6885","Erlöse Sachanlageverkäufe 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6888","6888","Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6889","6889","Erlöse Sachanlageverkäufe","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6890","6890","Erlöse aus Verkäufen immaterieller Vermögensgegenstände","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6891","6891","Erlöse aus Verkäufen Finanzanlagen","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6892","6892","Erlöse aus Verkauf Finanzanlagen z.T. n.abz.","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6895","6895","Abgänge Sachanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6896","6896","Abgänge immaterielle Vermögensgegenstände Restbuchwert","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6897","6897","Abgang Finanzanlagen Restbuchwert","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6898","6898","Abgang Finanzanlagen z.T. n.abz. Restbuchwert","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6900","6900","Verluste aus Anlagenabgang","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6903","6903","Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6905","6905","Verluste aus Abgang von Umlaufvermögen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6906","6906","Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6910","6910","Abschreibungen auf Umlaufvermögen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6912","6912","Abschreibungen auf Umlaufvermögen, steuerr. bedingt","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6918","6918","Aufwendungen aus dem Erwerb eigener Anteile","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6920","6920","Einstellung in die Pauschalwertberichtigung zu Forderungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6922","6922","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6923","6923","Einstellung in die Einzelwertberichtigung zu Forderungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6924","6924","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6927","6927","Einstellungen in steuerliche Rücklagen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6928","6928","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6929","6929","Einstellungen in die steuerliche Rücklage nach § 4g EStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6930","6930","Forderungsverluste","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6931","6931","Forderungsverluste 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6932","6932","Forderungsverluste aus steuerfreien EU-Lieferungen","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6933","6933","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6936","6936","Forderungsverluste 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6938","6938","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt","l10n_de.tag_de_pl_08_7","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6960","6960","Periodenfremde Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6967","6967","sonstige Aufwendungen betriebsfremd und regelmäßig ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6968","6968","Sonstige nicht abziehbare Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_6969","6969","Sonstige Aufwendungen unregelmäßig ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7000","7000","Erträge aus Beteiligungen","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7004","7004","Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen),  9 GewStG bzw. § 18 ESt","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7005","7005","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligungen)","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7006","7006","Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7008","7008","Gewinnanteile gewerbl.u. selbst. Mituntern., § 9 GewStG bzw. § 18 EStG","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7009","7009","Erträge aus Beteiligungen an verbundenen Unternehmen","l10n_de.tag_de_pl_09","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7010","7010","Erträge Wertpapiere/Ausleihungen Finanzanlagevermögen","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7011","7011","Erträge aus Ausleihungen des Finanzanlagevermögens","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7012","7012","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7013","7013","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7014","7014","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7015","7015","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7016","7016","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7017","7017","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7018","7018","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7019","7019","Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen verbundene Unternehmen ","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7020","7020","Zins- und Dividendenerträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7030","7030","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)","l10n_de.tag_de_pl_10","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7100","7100","Sonstige Zinsen u. ähnliche Erträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7103","7103","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7104","7104","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7105","7105","Zinserträge § 233a AO, steuerpflichtig","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7106","7106","Zinserträge § 233a AO, steuerfrei (Anlage A KSt)","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7107","7107","Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7109","7109","Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7110","7110","Sonstige Zinserträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7119","7119","Sonstige Zinserträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7120","7120","Zinsähnliche Erträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7129","7129","Zinsähnliche Erträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7130","7130","Diskonterträge","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7139","7139","Diskonterträge aus verbundenen Unternehmen ","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7140","7140","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7141","7141","Zinserträge aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7142","7142","Zinserträge aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7143","7143","Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7144","7144","Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7145","7145","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB","l10n_de.tag_de_pl_11","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7190","7190","Erträge aus Verlustübernahme","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7192","7192","Erhaltene Gewinne auf Grund einer Gewinngemeinschaft ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7194","7194","Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7200","7200","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7201","7201","Abschreibungen auf Finanzanlagen (nicht dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7204","7204","Abschreibungen auf Finanzanlagen (dauerhaft)","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7207","7207","Abschreibungen auf Finanzanlagen - verbundene Unternehmen","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7208","7208","Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern.,  § 8 GewStG ","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7210","7210","Abschreibungen auf Wertpapiere des Umlaufvermögens","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7214","7214","Abschreibungen Wertpapiere des UV z.T. n.abz.","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7217","7217","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7250","7250","Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7255","7255","Abschreibungen Finanzanlagen z.T. n.abz.","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7300","7300","Zinsen und ähnliche Aufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7302","7302","Steuerl. n. abzugsf., andere Nebenleistg z. Steuern § 4 Abs. 5b EStG","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7303","7303","Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern ","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7304","7304","Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern ","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7305","7305","Zinsaufwendungen § 233a AO betriebliche Steuern","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7306","7306","Zinsaufwendungen § 233a bis 237 AO Personensteuern ","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7309","7309","Zinsaufwendungen an verbundene Unternehmen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7310","7310","Zinsaufwendungen für kurzfristige Verbindlichkeiten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7313","7313","Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a EStG","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7316","7316","Zinsen für Gesellschafterdarlehen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7317","7317","Zinsen an Gesellschafter mit mehr als 25% Beteiligung","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7319","7319","Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene Unternehmen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7320","7320","Zinsaufwendungen für langfristige Verbindlichkeiten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7323","7323","Abschreibungen auf Disagio zur Finanzierung","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7324","7324","Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens","l10n_de.tag_de_pl_12","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7325","7325","Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7326","7326","Zinsen zur Finanzierung des Anlagevermögen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7327","7327","Renten und dauernde Lasten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7328","7328","Zinsen an Mitunternehmer § 15 EStG","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7329","7329","Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene Unternehmen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7330","7330","Zinsähnliche Aufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7339","7339","Zinsähnliche Aufwendungen an verbundene Unternehmen ","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7340","7340","Diskontaufwendungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7349","7349","Diskontaufwendungen an verbundene Unternehmen ","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7350","7350","Zinsen und ähnliche Aufwendungen z.T. nicht abz.","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7351","7351","Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7355","7355","Kreditprovisionen und Verwaltungskostenbeiträge","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7360","7360","Zinsanteil der Zuführungen zu Pensionsrückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7361","7361","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7362","7362","Zinsaufwendungen aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7363","7363","Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7364","7364","Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7365","7365","Aufwendungen aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7366","7366","Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen","l10n_de.tag_de_pl_13","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7390","7390","Aufwendungen aus Verlustübernahme ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7392","7392","Abgeführte Gewinne auf Grund eine Gewinngemeinschaft ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7394","7394","Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7399","7399","Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7400","7400","Außerordentliche Erträge","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7401","7401","Außerordentliche Erträge finanzwirksam ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7450","7450","Außerordentliche Erträge nicht finanzwirksam ","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7451","7451","Erträge durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7452","7452","Erträge durch den Verkauf von bedeutenden Beteiligungen","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7453","7453","Erträge durch den Verkauf von bedeutenden Grundstücken","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7454","7454","Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7460","7460","Erträge aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7461","7461","Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7462","7462","Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7463","7463","Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7464","7464","Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_04","account.data_account_type_revenue","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7500","7500","Außerordentliche Aufwendungen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7501","7501","Außerordentliche Aufwendungen finanzwirksam ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7550","7550","Außerordentliche Aufwendungen nicht finanzwirksam ","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7551","7551","Verluste durch Verschmelzung und Umwandlung","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7552","7552","Verluste durch außergewöhnliche Schadensfälle","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7553","7553","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7554","7554","Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7560","7560","Aufwendungen aus der Anwendung von Übergangsvorschriften","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7561","7561","Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7562","7562","Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7563","7563","Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)","l10n_de.tag_de_pl_08_7","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7600","7600","Körperschaftsteuer","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7603","7603","Körperschaftsteuer für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7604","7604","Körperschaftsteuererstattungen für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7607","7607","Solidaritätszuschlag Erstattungen für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7608","7608","Solidaritätszuschlag","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7609","7609","Solidaritätszuschlag für Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7610","7610","Gewerbesteuer ( Vorauszahlung )","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7630","7630","Kapitalertragsteuer 25 %","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7633","7633","Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7639","7639","Anrechnung / Abzug ausländische Quellensteuer","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7640","7640","Gewerbesteuernachzahlungen Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7641","7641","Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7642","7642","Gewerbesteuererstattungen Vorjahre","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7643","7643","Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7644","7644","Erträge aus der Auflösung von Gewerbesteuerrückstellungen","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7646","7646","Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_14","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7648","7648","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7649","7649","Erträge aus der Zuführung und Auflösung von latenten Steuern","l10n_de.tag_de_pl_14","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7650","7650","Sonstige Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7675","7675","Verbrauchsteuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7678","7678","Ökosteuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7680","7680","Grundsteuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7685","7685","Kfz-Steuer","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7690","7690","Steuernachzahlung Vorj. - sonst. Steuern","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7692","7692","Steuererstattungen Vorj. - sonst. Steuern","l10n_de.tag_de_pl_15","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7694","7694","Erträge - Auflösung v. Rückst. f. sonst. St.","l10n_de.tag_de_pl_15","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7705","7705","Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7725","7725","Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7744","7744","Entnahmen aus anderen Ergebnisrücklagen","l10n_de.tag_de_pl_15","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7751","7751","Entnahmen aus gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7781","7781","Einstellungen in gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_7785","7785","Einstellungen in andere Ergebnisrücklagen","l10n_de.tag_de_pl_15","account.data_account_type_expenses","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_9000","9000","Saldenvorträge Sachkonten","","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_9008","9008","Saldenvorträge Debitoren","","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_9009","9009","Saldenvorträge Kreditoren","","account.data_account_type_other_income","l10n_de_skr04.l10n_chart_de_skr04",""
+"chart_skr04_9090","9090","Summenvortragskonto","","account.data_account_type_current_assets","l10n_de_skr04.l10n_chart_de_skr04",""
diff --git a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
index 8efe9dfbe92..8a2542c451c 100644
--- a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
+++ b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_data.xml
@@ -8,9547 +8,5 @@
             <field name="transfer_account_code_prefix">1460</field>
             <field name="currency_id" ref="base.EUR"/>
         </record>
-
-        <record id="chart_skr04_50" model="account.account.template">
-            <field name="code">0050</field>
-            <field name="name">Ausstehende nicht eingeforderte Einlagen (Komplementär)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_60" model="account.account.template">
-            <field name="code">0060</field>
-            <field name="name">Ausstehende eingeforderte Einlagen (Komplementär)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_70" model="account.account.template">
-            <field name="code">0070</field>
-            <field name="name">Ausstehende nicht eingeforderte Einlagen (Kommanditist)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_80" model="account.account.template">
-            <field name="code">0080</field>
-            <field name="name">Ausstehende eingeforderte Einlagen (Kommanditist)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_90" model="account.account.template">
-            <field name="code">0090</field>
-            <field name="name">Rückständige fällige Einzahlungen auf Geschäftsanteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_100" model="account.account.template">
-            <field name="code">0100</field>
-            <field name="name">Entgeltlich erworbene Konzessionen und gewerbliche Schutzrechte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_110" model="account.account.template">
-            <field name="code">0110</field>
-            <field name="name">Konzessionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_120" model="account.account.template">
-            <field name="code">0120</field>
-            <field name="name">Gewerbliche Schutzrechte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_130" model="account.account.template">
-            <field name="code">0130</field>
-            <field name="name">Ähnliche Rechte und Werte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_135" model="account.account.template">
-            <field name="code">0135</field>
-            <field name="name">EDV-Software</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_140" model="account.account.template">
-            <field name="code">0140</field>
-            <field name="name">Lizenzen an gewerblichen Schutzrechten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_143" model="account.account.template">
-            <field name="code">0143</field>
-            <field name="name">Selbst geschaffene immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_144" model="account.account.template">
-            <field name="code">0144</field>
-            <field name="name">EDV-Software</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_145" model="account.account.template">
-            <field name="code">0145</field>
-            <field name="name">Lizenzen und Franchiseverträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_146" model="account.account.template">
-            <field name="code">0146</field>
-            <field name="name">Konzessionen und gewerbliche Schutzrechte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_147" model="account.account.template">
-            <field name="code">0147</field>
-            <field name="name">Rezepte, Verfahren, Prototypen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_148" model="account.account.template">
-            <field name="code">0148</field>
-            <field name="name">Immaterielle Vermögensgegenstände in Entwicklung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_150" model="account.account.template">
-            <field name="code">0150</field>
-            <field name="name">Geschäfts- oder Firmenwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_170" model="account.account.template">
-            <field name="code">0170</field>
-            <field name="name">Anzahlungen auf immaterielle Vermögensgegenstände </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_179" model="account.account.template">
-            <field name="code">0179</field>
-            <field name="name">Anzahlungen auf Geschäfts- oder Firmenwert </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_200" model="account.account.template">
-            <field name="code">0200</field>
-            <field name="name">Grundstücke, grundstücksgleiche Rechte und Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_210" model="account.account.template">
-            <field name="code">0210</field>
-            <field name="name">Grundstücksgleiche Rechte ohne Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_215" model="account.account.template">
-            <field name="code">0215</field>
-            <field name="name">Unbebaute Grundstücke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_220" model="account.account.template">
-            <field name="code">0220</field>
-            <field name="name">Grundstücksgleiche Rechte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_225" model="account.account.template">
-            <field name="code">0225</field>
-            <field name="name">Grundstücke mit Substanzverzehr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_230" model="account.account.template">
-            <field name="code">0230</field>
-            <field name="name">Bauten auf eigenen Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_235" model="account.account.template">
-            <field name="code">0235</field>
-            <field name="name">Grundstückswerte eigener bebauter Grundstücke </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_240" model="account.account.template">
-            <field name="code">0240</field>
-            <field name="name">Geschäftsbauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_250" model="account.account.template">
-            <field name="code">0250</field>
-            <field name="name">Fabrikbauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_260" model="account.account.template">
-            <field name="code">0260</field>
-            <field name="name">Andere Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_270" model="account.account.template">
-            <field name="code">0270</field>
-            <field name="name">Garagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_280" model="account.account.template">
-            <field name="code">0280</field>
-            <field name="name">Außenanlagen Fabrik und Geschäftsbauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_285" model="account.account.template">
-            <field name="code">0285</field>
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_290" model="account.account.template">
-            <field name="code">0290</field>
-            <field name="name">Einrichtungen für Geschäfts- Fabrik- und andere Bauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_300" model="account.account.template">
-            <field name="code">0300</field>
-            <field name="name">Wohnbauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_305" model="account.account.template">
-            <field name="code">0305</field>
-            <field name="name">Garagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_310" model="account.account.template">
-            <field name="code">0310</field>
-            <field name="name">Außenanlagen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_315" model="account.account.template">
-            <field name="code">0315</field>
-            <field name="name">Hof- und Wegebefestigungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_320" model="account.account.template">
-            <field name="code">0320</field>
-            <field name="name">Einrichtungen für Wohnbauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_329" model="account.account.template">
-            <field name="code">0329</field>
-            <field name="name">Gebäudeteil des häuslichen Arbeitszimmers</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_330" model="account.account.template">
-            <field name="code">0330</field>
-            <field name="name">Bauten auf fremden Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_340" model="account.account.template">
-            <field name="code">0340</field>
-            <field name="name">Geschäftsbauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_350" model="account.account.template">
-            <field name="code">0350</field>
-            <field name="name">Fabrikbauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_360" model="account.account.template">
-            <field name="code">0360</field>
-            <field name="name">Wohnbauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_370" model="account.account.template">
-            <field name="code">0370</field>
-            <field name="name">Andere Bauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_380" model="account.account.template">
-            <field name="code">0380</field>
-            <field name="name">Garagen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_390" model="account.account.template">
-            <field name="code">0390</field>
-            <field name="name">Außenanlagen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_395" model="account.account.template">
-            <field name="code">0395</field>
-            <field name="name">Hof- und Wegebefestigungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_398" model="account.account.template">
-            <field name="code">0398</field>
-            <field name="name">Einrichtung Fabrik- und Geschäftsbauten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_400" model="account.account.template">
-            <field name="code">0400</field>
-            <field name="name">Technische Anlagen und Maschinen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_420" model="account.account.template">
-            <field name="code">0420</field>
-            <field name="name">Technische Anlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_440" model="account.account.template">
-            <field name="code">0440</field>
-            <field name="name">Maschinen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_450" model="account.account.template">
-            <field name="code">0450</field>
-            <field name="name">Transportanlagen und Ähnliches</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_460" model="account.account.template">
-            <field name="code">0460</field>
-            <field name="name">Maschinengebundene Werkzeuge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_470" model="account.account.template">
-            <field name="code">0470</field>
-            <field name="name">Betriebsvorrichtungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_500" model="account.account.template">
-            <field name="code">0500</field>
-            <field name="name">Betriebs- und Geschäftsausstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_510" model="account.account.template">
-            <field name="code">0510</field>
-            <field name="name">Andere Anlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_520" model="account.account.template">
-            <field name="code">0520</field>
-            <field name="name">Pkw</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_540" model="account.account.template">
-            <field name="code">0540</field>
-            <field name="name">Lkw</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_560" model="account.account.template">
-            <field name="code">0560</field>
-            <field name="name">Sonstige Transportmittel</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_620" model="account.account.template">
-            <field name="code">0620</field>
-            <field name="name">Werkzeuge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_630" model="account.account.template">
-            <field name="code">0630</field>
-            <field name="name">Betriebsausstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_635" model="account.account.template">
-            <field name="code">0635</field>
-            <field name="name">Geschäftsausstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_640" model="account.account.template">
-            <field name="code">0640</field>
-            <field name="name">Ladeneinrichtung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_650" model="account.account.template">
-            <field name="code">0650</field>
-            <field name="name">Büroeinrichtung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_660" model="account.account.template">
-            <field name="code">0660</field>
-            <field name="name">Gerüst- und Schalungsmaterial</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_670" model="account.account.template">
-            <field name="code">0670</field>
-            <field name="name">Geringwertige Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_675" model="account.account.template">
-            <field name="code">0675</field>
-            <field name="name">Geringwertige Wirtschaftsgüter Sammelposten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_680" model="account.account.template">
-            <field name="code">0680</field>
-            <field name="name">Einbauten in fremde Grundstücke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_690" model="account.account.template">
-            <field name="code">0690</field>
-            <field name="name">Sonstige Betriebs- und Geschäftsausstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_700" model="account.account.template">
-            <field name="code">0700</field>
-            <field name="name">Geleistete Anzahlungen und Anlagen im Bau </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_705" model="account.account.template">
-            <field name="code">0705</field>
-            <field name="name">Anzahlungen auf Grundstücke ohne Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_710" model="account.account.template">
-            <field name="code">0710</field>
-            <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_720" model="account.account.template">
-            <field name="code">0720</field>
-            <field name="name">Anzahlungen auf Bauten auf eigenen Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_725" model="account.account.template">
-            <field name="code">0725</field>
-            <field name="name">Wohnbauten im Bau </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_735" model="account.account.template">
-            <field name="code">0735</field>
-            <field name="name">Anzahlungen auf Wohnbauten auf eigenen Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_740" model="account.account.template">
-            <field name="code">0740</field>
-            <field name="name">Geschäfts-, Fabrik- und andere Bauten im Bau</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_755" model="account.account.template">
-            <field name="code">0755</field>
-            <field name="name">Wohnbauten im Bau </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_765" model="account.account.template">
-            <field name="code">0765</field>
-            <field name="name">Anzahlungen auf Wohnbauten auf fremden Grundtücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_770" model="account.account.template">
-            <field name="code">0770</field>
-            <field name="name">Technische Anlagen und Maschinen im Bau </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_780" model="account.account.template">
-            <field name="code">0780</field>
-            <field name="name">Anzahlungen auf Technische Anlagen und Maschinen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_785" model="account.account.template">
-            <field name="code">0785</field>
-            <field name="name">Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_795" model="account.account.template">
-            <field name="code">0795</field>
-            <field name="name">Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_fixed_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_800" model="account.account.template">
-            <field name="code">0800</field>
-            <field name="name">Anteile an verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_803" model="account.account.template">
-            <field name="code">0803</field>
-            <field name="name">Anteile an verbundenen Unternehmen, Personengesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_804" model="account.account.template">
-            <field name="code">0804</field>
-            <field name="name">Anteile an verbundenen Unternehmen, Kapitalgesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_805" model="account.account.template">
-            <field name="code">0805</field>
-            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Personengesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_808" model="account.account.template">
-            <field name="code">0808</field>
-            <field name="name">Anteile an herrschender oder mehrheitlich beteiligter Kapitalgesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_809" model="account.account.template">
-            <field name="code">0809</field>
-            <field name="name">Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_810" model="account.account.template">
-            <field name="code">0810</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_813" model="account.account.template">
-            <field name="code">0813</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Personengesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_814" model="account.account.template">
-            <field name="code">0814</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_815" model="account.account.template">
-            <field name="code">0815</field>
-            <field name="name">Ausleihungen an verbundene Unternehmen, Einzelunternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_820" model="account.account.template">
-            <field name="code">0820</field>
-            <field name="name">Beteiligungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_829" model="account.account.template">
-            <field name="code">0829</field>
-            <field name="name">Beteiligung einer GmbH and Co. KG an einer Komplementär-GmbH </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_830" model="account.account.template">
-            <field name="code">0830</field>
-            <field name="name">Typisch stille Beteiligungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_840" model="account.account.template">
-            <field name="code">0840</field>
-            <field name="name">Atypisch stille Beteiligungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_850" model="account.account.template">
-            <field name="code">0850</field>
-            <field name="name">Beteiligungen an Kapitalgesellschaften </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_860" model="account.account.template">
-            <field name="code">0860</field>
-            <field name="name">Beteiligungen an Personengesellschaften </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_880" model="account.account.template">
-            <field name="code">0880</field>
-            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_883" model="account.account.template">
-            <field name="code">0883</field>
-            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis, Personengesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_885" model="account.account.template">
-            <field name="code">0885</field>
-            <field name="name">Ausleihungen an UN mit Beteiligungsverhältnis,Kapitalgesellschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_900" model="account.account.template">
-            <field name="code">0900</field>
-            <field name="name">Wertpapiere des Anlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_910" model="account.account.template">
-            <field name="code">0910</field>
-            <field name="name">Wertpapiere mit Gewinnbeteiligungsansprüchen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_920" model="account.account.template">
-            <field name="code">0920</field>
-            <field name="name">Festverzinsliche Wertpapiere </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_930" model="account.account.template">
-            <field name="code">0930</field>
-            <field name="name">Sonstige Ausleihungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_940" model="account.account.template">
-            <field name="code">0940</field>
-            <field name="name">Darlehen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_960" model="account.account.template">
-            <field name="code">0960</field>
-            <field name="name">Ausleihungen an Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_961" model="account.account.template">
-            <field name="code">0961</field>
-            <field name="name">Ausleihungen an GmbH-Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_962" model="account.account.template">
-            <field name="code">0962</field>
-            <field name="name">Ausleihungen an persönlich haftende Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_963" model="account.account.template">
-            <field name="code">0963</field>
-            <field name="name">Ausleihungen an Kommanditisten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_964" model="account.account.template">
-            <field name="code">0964</field>
-            <field name="name">Ausleihungen stille Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_970" model="account.account.template">
-            <field name="code">0970</field>
-            <field name="name">Ausleihungen an nahe stehende Personen  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_980" model="account.account.template">
-            <field name="code">0980</field>
-            <field name="name">Genossenschaftsanteile zum langfristigen Verbleib </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1000" model="account.account.template">
-            <field name="code">1000</field>
-            <field name="name">Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1040" model="account.account.template">
-            <field name="code">1040</field>
-            <field name="name">Unfertige Erzeugnisse und Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1050" model="account.account.template">
-            <field name="code">1050</field>
-            <field name="name">Unfertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1080" model="account.account.template">
-            <field name="code">1080</field>
-            <field name="name">Unfertige Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1090" model="account.account.template">
-            <field name="code">1090</field>
-            <field name="name">In Ausführung befindliche Bauaufträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1095" model="account.account.template">
-            <field name="code">1095</field>
-            <field name="name">In Arbeit befindliche Aufträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1100" model="account.account.template">
-            <field name="code">1100</field>
-            <field name="name">Fertige Erzeugnisse und Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1110" model="account.account.template">
-            <field name="code">1110</field>
-            <field name="name">Fertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1140" model="account.account.template">
-            <field name="code">1140</field>
-            <field name="name">Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1180" model="account.account.template">
-            <field name="code">1180</field>
-            <field name="name">Geleistete Anzahlungen auf Vorräte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1181" model="account.account.template">
-            <field name="code">1181</field>
-            <field name="name">Geleistete Anzahlungen 7 % Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1186" model="account.account.template">
-            <field name="code">1186</field>
-            <field name="name">Geleistete Anzahlungen 19 % Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1190" model="account.account.template">
-            <field name="code">1190</field>
-            <field name="name">Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_I_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1200" model="account.account.template">
-            <field name="code">1200</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1205" model="account.account.template">
-            <field name="code">1205</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen (Odoo)</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1210" model="account.account.template">
-            <field name="code">1210</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1215" model="account.account.template">
-            <field name="code">1215</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1216" model="account.account.template">
-            <field name="code">1216</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1217" model="account.account.template">
-            <field name="code">1217</field>
-            <field name="name">Forderungen aus stfr. oder nicht stb. Lieferungen und Leistungen</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1218" model="account.account.template">
-            <field name="code">1218</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gemäß §24 UStG</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1219" model="account.account.template">
-            <field name="code">1219</field>
-            <field name="name">Gegenkonto 1215-1218 bei Aufteilung der Ford. nach Steuersätzen (EÜR)</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1220" model="account.account.template">
-            <field name="code">1220</field>
-            <field name="name">Forderungen nach § 11 EStG für § 4/3</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1221" model="account.account.template">
-            <field name="code">1221</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1225" model="account.account.template">
-            <field name="code">1225</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen ohne Kontokorrent g. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1230" model="account.account.template">
-            <field name="code">1230</field>
-            <field name="name">Wechsel aus Lieferungen und Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1231" model="account.account.template">
-            <field name="code">1231</field>
-            <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1232" model="account.account.template">
-            <field name="code">1232</field>
-            <field name="name">Wechsel aus Lieferungen und Leistungen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1235" model="account.account.template">
-            <field name="code">1235</field>
-            <field name="name">Wechsel aus Lieferungen und Leistungen, bundesbankfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1240" model="account.account.template">
-            <field name="code">1240</field>
-            <field name="name">Zweifelhafte Forderungen </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1241" model="account.account.template">
-            <field name="code">1241</field>
-            <field name="name">Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1245" model="account.account.template">
-            <field name="code">1245</field>
-            <field name="name">Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1246" model="account.account.template">
-            <field name="code">1246</field>
-            <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1247" model="account.account.template">
-            <field name="code">1247</field>
-            <field name="name">Einzelwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1248" model="account.account.template">
-            <field name="code">1248</field>
-            <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1249" model="account.account.template">
-            <field name="code">1249</field>
-            <field name="name">Pauschalwertberichtigung zu Forderungen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1250" model="account.account.template">
-            <field name="code">1250</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1251" model="account.account.template">
-            <field name="code">1251</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter b 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1255" model="account.account.template">
-            <field name="code">1255</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen Gesellschafter g. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1260" model="account.account.template">
-            <field name="code">1260</field>
-            <field name="name">Forderungen gegen verbundene Unternehmen</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1261" model="account.account.template">
-            <field name="code">1261</field>
-            <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1265" model="account.account.template">
-            <field name="code">1265</field>
-            <field name="name">Forderungen gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1266" model="account.account.template">
-            <field name="code">1266</field>
-            <field name="name">Besitzwechsel gegen verbundene Unternehmen </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1267" model="account.account.template">
-            <field name="code">1267</field>
-            <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1268" model="account.account.template">
-            <field name="code">1268</field>
-            <field name="name">Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1269" model="account.account.template">
-            <field name="code">1269</field>
-            <field name="name">Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1270" model="account.account.template">
-            <field name="code">1270</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1271" model="account.account.template">
-            <field name="code">1271</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1275" model="account.account.template">
-            <field name="code">1275</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen g 1J </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1276" model="account.account.template">
-            <field name="code">1276</field>
-            <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen b. 1J </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1277" model="account.account.template">
-            <field name="code">1277</field>
-            <field name="name">Wertberichtigung Forderungen gegen verbundene Unternehmen gr. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1280" model="account.account.template">
-            <field name="code">1280</field>
-            <field name="name">Forderungen gegen Unternehmen mit Beteiligungsverhältnis</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1281" model="account.account.template">
-            <field name="code">1281</field>
-            <field name="name">Forderungen gegen Unternehmen,mit Beteiligungsverhältnis b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1285" model="account.account.template">
-            <field name="code">1285</field>
-            <field name="name">Forderungen gegen Unternehmen, mit Beteiigungsverhältnis gr. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1286" model="account.account.template">
-            <field name="code">1286</field>
-            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1287" model="account.account.template">
-            <field name="code">1287</field>
-            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis  b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1288" model="account.account.template">
-            <field name="code">1288</field>
-            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis gr. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1289" model="account.account.template">
-            <field name="code">1289</field>
-            <field name="name">Besitzwechsel gegen Unternehmen mit Beteiligungsverhältnis, bundesbankfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1290" model="account.account.template">
-            <field name="code">1290</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gegen UN mit Beteiligungsverhältnis</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_receivable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1291" model="account.account.template">
-            <field name="code">1291</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1295" model="account.account.template">
-            <field name="code">1295</field>
-            <field name="name">Forderungen aus Lieferungen und Leistungen gg. UN mit Beteiligg. gr.1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1296" model="account.account.template">
-            <field name="code">1296</field>
-            <field name="name">WB Forderungen gg. UN. mit Beteiliggverh. b. 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1297" model="account.account.template">
-            <field name="code">1297</field>
-            <field name="name">WB Forderungen gg. UN. mit Beteiligungsverh. gr.1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1298" model="account.account.template">
-            <field name="code">1298</field>
-            <field name="name">Ausstehende Einlagen eingefordert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1299" model="account.account.template">
-            <field name="code">1299</field>
-            <field name="name">Nachschüsse (Forderungen, Gegenkonto 2929)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1300" model="account.account.template">
-            <field name="code">1300</field>
-            <field name="name">Sonstige Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1301" model="account.account.template">
-            <field name="code">1301</field>
-            <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1305" model="account.account.template">
-            <field name="code">1305</field>
-            <field name="name">Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1307" model="account.account.template">
-            <field name="code">1307</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1308" model="account.account.template">
-            <field name="code">1308</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1309" model="account.account.template">
-            <field name="code">1309</field>
-            <field name="name">Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1310" model="account.account.template">
-            <field name="code">1310</field>
-            <field name="name">Forderungen gegen Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1311" model="account.account.template">
-            <field name="code">1311</field>
-            <field name="name">Forderungen gegen Geschäftsführer bis 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1315" model="account.account.template">
-            <field name="code">1315</field>
-            <field name="name">Forderungen gegen Geschäftsführer größer 1J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1317" model="account.account.template">
-            <field name="code">1317</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1318" model="account.account.template">
-            <field name="code">1318</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1319" model="account.account.template">
-            <field name="code">1319</field>
-            <field name="name">Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1320" model="account.account.template">
-            <field name="code">1320</field>
-            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1321" model="account.account.template">
-            <field name="code">1321</field>
-            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1325" model="account.account.template">
-            <field name="code">1325</field>
-            <field name="name">Forderungen gegen Aufsichtsrats- u. Beirats-Mitglieder größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1327" model="account.account.template">
-            <field name="code">1327</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1328" model="account.account.template">
-            <field name="code">1328</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1329" model="account.account.template">
-            <field name="code">1329</field>
-            <field name="name">Forderungen gegen Kommanditisten und atypisch stille Gesellschafter größer 1 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1330" model="account.account.template">
-            <field name="code">1330</field>
-            <field name="name">Forderungen gegen sonstige Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1331" model="account.account.template">
-            <field name="code">1331</field>
-            <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1335" model="account.account.template">
-            <field name="code">1335</field>
-            <field name="name">Forderungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1337" model="account.account.template">
-            <field name="code">1337</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1338" model="account.account.template">
-            <field name="code">1338</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1339" model="account.account.template">
-            <field name="code">1339</field>
-            <field name="name">Forderungen gegen typisch stille Gesellschafter größer 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1340" model="account.account.template">
-            <field name="code">1340</field>
-            <field name="name">Forderungen gegen Personal aus Lohn- u. Gehaltsabrechnung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1341" model="account.account.template">
-            <field name="code">1341</field>
-            <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung b. 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1345" model="account.account.template">
-            <field name="code">1345</field>
-            <field name="name">Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung gr. 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1350" model="account.account.template">
-            <field name="code">1350</field>
-            <field name="name">Kautionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1351" model="account.account.template">
-            <field name="code">1351</field>
-            <field name="name">Kautionen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1355" model="account.account.template">
-            <field name="code">1355</field>
-            <field name="name">Kautionen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1360" model="account.account.template">
-            <field name="code">1360</field>
-            <field name="name">Darlehen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1361" model="account.account.template">
-            <field name="code">1361</field>
-            <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1365" model="account.account.template">
-            <field name="code">1365</field>
-            <field name="name">Darlehen - Restlaufzeit größer 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1369" model="account.account.template">
-            <field name="code">1369</field>
-            <field name="name">Ford. ggü. Krankenkassen aus Aufwendungsausgleichsgesetz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1370" model="account.account.template">
-            <field name="code">1370</field>
-            <field name="name">Durchlaufende Posten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1374" model="account.account.template">
-            <field name="code">1374</field>
-            <field name="name">Fremdgeld </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1375" model="account.account.template">
-            <field name="code">1375</field>
-            <field name="name">Agenturwarenabrechnung </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1378" model="account.account.template">
-            <field name="code">1378</field>
-            <field name="name">Ansprüche aus Rückdeckungsversicherungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1380" model="account.account.template">
-            <field name="code">1380</field>
-            <field name="name">Vermögensgegenst. z. Erfüllung v. Pensionsrückst. u. ä. Verpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1381" model="account.account.template">
-            <field name="code">1381</field>
-            <field name="name">Vermögensgegenst. z. Saldierung m. Pensionsrückst. u. ä . Verpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_E')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1382" model="account.account.template">
-            <field name="code">1382</field>
-            <field name="name">Vermögensgegenst. zur Erfüllung mit Altersversorgung vergleichbaren Verpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1383" model="account.account.template">
-            <field name="code">1383</field>
-            <field name="name">Vermögensgegenst. zur Saldierung vergleichbare Verpfl. §246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_E')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1390" model="account.account.template">
-            <field name="code">1390</field>
-            <field name="name">GmbH-Anteile zum kurzfristigen Verbleib </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1391" model="account.account.template">
-            <field name="code">1391</field>
-            <field name="name">Forderungen gegen Arbeitsgemeinschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1393" model="account.account.template">
-            <field name="code">1393</field>
-            <field name="name">Genussrechte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1394" model="account.account.template">
-            <field name="code">1394</field>
-            <field name="name">Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1395" model="account.account.template">
-            <field name="code">1395</field>
-            <field name="name">Genossenschafts-Anteile zum kurzfristigen Verbleib </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1396" model="account.account.template">
-            <field name="code">1396</field>
-            <field name="name">Nachträglich abziehbare Vorsteuer, bewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1397" model="account.account.template">
-            <field name="code">1397</field>
-            <field name="name">Zurückzuzahlende Vorsteuer, bewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1398" model="account.account.template">
-            <field name="code">1398</field>
-            <field name="name">Nachträglich abziehbare Vorsteuer, unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1399" model="account.account.template">
-            <field name="code">1399</field>
-            <field name="name">Zurückzuzahlende Vorsteuer, unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1400" model="account.account.template">
-            <field name="code">1400</field>
-            <field name="name">Abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1401" model="account.account.template">
-            <field name="code">1401</field>
-            <field name="name">Abziehbare Vorsteuer 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1402" model="account.account.template">
-            <field name="code">1402</field>
-            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1404" model="account.account.template">
-            <field name="code">1404</field>
-            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1406" model="account.account.template">
-            <field name="code">1406</field>
-            <field name="name">Abziehbare Vorsteuer 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1407" model="account.account.template">
-            <field name="code">1407</field>
-            <field name="name">Abziehbare Vorsteuer nach § 13b UStG 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1408" model="account.account.template">
-            <field name="code">1408</field>
-            <field name="name">Abziehbare Vorsteuer nach § 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1410" model="account.account.template">
-            <field name="code">1410</field>
-            <field name="name">Aufzuteilende Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1411" model="account.account.template">
-            <field name="code">1411</field>
-            <field name="name">Aufzuteilende Vorsteuer 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1412" model="account.account.template">
-            <field name="code">1412</field>
-            <field name="name">Aufzuteilende Vorsteuer aus innergem. Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1413" model="account.account.template">
-            <field name="code">1413</field>
-            <field name="name">Aufzuteilende Vorsteuer aus innergem. Erwerb 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1416" model="account.account.template">
-            <field name="code">1416</field>
-            <field name="name">Aufzuteilende Vorsteuer 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1417" model="account.account.template">
-            <field name="code">1417</field>
-            <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1419" model="account.account.template">
-            <field name="code">1419</field>
-            <field name="name">Aufzuteilende Vorsteuer nach §§ 13a/13b UStG 19 % </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1420" model="account.account.template">
-            <field name="code">1420</field>
-            <field name="name">Umsatzsteuerforderungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1421" model="account.account.template">
-            <field name="code">1421</field>
-            <field name="name">Umsatzsteuerforderungen laufendes Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1422" model="account.account.template">
-            <field name="code">1422</field>
-            <field name="name">Umsatzsteuerforderungen Vorjahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1425" model="account.account.template">
-            <field name="code">1425</field>
-            <field name="name">Umsatzsteuerforderungen früherer Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1427" model="account.account.template">
-            <field name="code">1427</field>
-            <field name="name">Forderungen aus entrichteten Verbrauchsteuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1431" model="account.account.template">
-            <field name="code">1431</field>
-            <field name="name">Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1432" model="account.account.template">
-            <field name="code">1432</field>
-            <field name="name">Abziehbare Vorsteuer aus innergem. Erwerb von Neufahrzeugen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1433" model="account.account.template">
-            <field name="code">1433</field>
-            <field name="name">Entstandene Einfuhrumsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1434" model="account.account.template">
-            <field name="code">1434</field>
-            <field name="name">Vorsteuer in Folgeperiode/im Folgejahr abziehbar</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1435" model="account.account.template">
-            <field name="code">1435</field>
-            <field name="name">Forderungen aus Gewerbesteuerüberzahlungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1436" model="account.account.template">
-            <field name="code">1436</field>
-            <field name="name">Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1440" model="account.account.template">
-            <field name="code">1440</field>
-            <field name="name">Steuererstattungsansprüche gegenüber anderen Ländern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1450" model="account.account.template">
-            <field name="code">1450</field>
-            <field name="name">Körperschaftsteuerrückforderung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1456" model="account.account.template">
-            <field name="code">1456</field>
-            <field name="name">Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1457" model="account.account.template">
-            <field name="code">1457</field>
-            <field name="name">Forderung gegenüber Bundesagentur für Arbeit</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1480" model="account.account.template">
-            <field name="code">1480</field>
-            <field name="name">Gegenkonto Vorsteuer § 4/3 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1481" model="account.account.template">
-            <field name="code">1481</field>
-            <field name="name">Auflösung Vorsteuer aus Vorjahr § 4/3 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1482" model="account.account.template">
-            <field name="code">1482</field>
-            <field name="name">Vorsteuer aus Investitionen § 4/3 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1483" model="account.account.template">
-            <field name="code">1483</field>
-            <field name="name">Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4/3 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1485" model="account.account.template">
-            <field name="code">1485</field>
-            <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, ergebniswirksam  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1486" model="account.account.template">
-            <field name="code">1486</field>
-            <field name="name">Verrechnungskonto Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1490" model="account.account.template">
-            <field name="code">1490</field>
-            <field name="name">Verrechnungskonto Ist-Versteuerung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1495" model="account.account.template">
-            <field name="code">1495</field>
-            <field name="name">Verrechnung erhaltene Anzahlungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1498" model="account.account.template">
-            <field name="code">1498</field>
-            <field name="name">Überleitungskonto Kostenstellen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1500" model="account.account.template">
-            <field name="code">1500</field>
-            <field name="name">Anteile an verbundenen Unternehmen (Umlaufvermögen) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1504" model="account.account.template">
-            <field name="code">1504</field>
-            <field name="name">Anteile an herrschender Gesellschaft (Umlaufvermögen) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1510" model="account.account.template">
-            <field name="code">1510</field>
-            <field name="name">Sonstige Wertpapiere</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1520" model="account.account.template">
-            <field name="code">1520</field>
-            <field name="name">Finanzwechsel</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1525" model="account.account.template">
-            <field name="code">1525</field>
-            <field name="name">Wertpapiere mit unwesentlichen Wertschwankungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1530" model="account.account.template">
-            <field name="code">1530</field>
-            <field name="name">Wertpapieranlagen kurzfr. Disposition</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_III_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1550" model="account.account.template">
-            <field name="code">1550</field>
-            <field name="name">Schecks</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1610" model="account.account.template">
-            <field name="code">1610</field>
-            <field name="name">Nebenkasse 1</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1620" model="account.account.template">
-            <field name="code">1620</field>
-            <field name="name">Nebenkasse 2</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1700" model="account.account.template">
-            <field name="code">1700</field>
-            <field name="name">Bank (Postbank)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1710" model="account.account.template">
-            <field name="code">1710</field>
-            <field name="name">Bank (Postbank 1)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1720" model="account.account.template">
-            <field name="code">1720</field>
-            <field name="name">Bank (Postbank 2)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1730" model="account.account.template">
-            <field name="code">1730</field>
-            <field name="name">Bank (Postbank 3)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1780" model="account.account.template">
-            <field name="code">1780</field>
-            <field name="name">LZB-Guthaben </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1790" model="account.account.template">
-            <field name="code">1790</field>
-            <field name="name">Bundesbankguthaben </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1810" model="account.account.template">
-            <field name="code">1810</field>
-            <field name="name">Paypal</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1820" model="account.account.template">
-            <field name="code">1820</field>
-            <field name="name">Bank 2</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1830" model="account.account.template">
-            <field name="code">1830</field>
-            <field name="name">Bank 3</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1840" model="account.account.template">
-            <field name="code">1840</field>
-            <field name="name">Bank 4</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1850" model="account.account.template">
-            <field name="code">1850</field>
-            <field name="name">Bank 5</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1890" model="account.account.template">
-            <field name="code">1890</field>
-            <field name="name">Finanzmittelanlagen kurzfristige Finanzdisposition nicht im Finanzmittelfonds</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1900" model="account.account.template">
-            <field name="code">1900</field>
-            <field name="name">Aktive Rechnungsabgrenzung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_C')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1920" model="account.account.template">
-            <field name="code">1920</field>
-            <field name="name">Aufwand Zölle und Verbrauchsteuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_C')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1930" model="account.account.template">
-            <field name="code">1930</field>
-            <field name="name">Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_C')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1940" model="account.account.template">
-            <field name="code">1940</field>
-            <field name="name">Damnum/Disagio</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_C')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_1950" model="account.account.template">
-            <field name="code">1950</field>
-            <field name="name">Abgrenzung aktive latente Steuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_C')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2000" model="account.account.template">
-            <field name="code">2000</field>
-            <field name="name">Festkapital</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2010" model="account.account.template">
-            <field name="code">2010</field>
-            <field name="name">Variables Kapital</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2020" model="account.account.template">
-            <field name="code">2020</field>
-            <field name="name">Gesellschafter-Darlehen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2050" model="account.account.template">
-            <field name="code">2050</field>
-            <field name="name">Kommandit-Kapital</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2060" model="account.account.template">
-            <field name="code">2060</field>
-            <field name="name">Verlustausgleichskonto</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2070" model="account.account.template">
-            <field name="code">2070</field>
-            <field name="name">Gesellschafter-Darlehen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2100" model="account.account.template">
-            <field name="code">2100</field>
-            <field name="name">Privatentnahmen allgemein</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2130" model="account.account.template">
-            <field name="code">2130</field>
-            <field name="name">Unentgeltliche Wertabgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2150" model="account.account.template">
-            <field name="code">2150</field>
-            <field name="name">Privatsteuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2180" model="account.account.template">
-            <field name="code">2180</field>
-            <field name="name">Privateinlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2200" model="account.account.template">
-            <field name="code">2200</field>
-            <field name="name">Sonderausgaben beschränkt abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2230" model="account.account.template">
-            <field name="code">2230</field>
-            <field name="name">Sonderausgaben unbeschränkt abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2250" model="account.account.template">
-            <field name="code">2250</field>
-            <field name="name">Zuwendungen, Spenden</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2280" model="account.account.template">
-            <field name="code">2280</field>
-            <field name="name">Außergewöhnliche Belastungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2300" model="account.account.template">
-            <field name="code">2300</field>
-            <field name="name">Grundstücksaufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2349" model="account.account.template">
-            <field name="code">2349</field>
-            <field name="name">Grundstücksaufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2350" model="account.account.template">
-            <field name="code">2350</field>
-            <field name="name">Grundstücksertrag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2399" model="account.account.template">
-            <field name="code">2399</field>
-            <field name="name">Grundstücksertrag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2500" model="account.account.template">
-            <field name="code">2500</field>
-            <field name="name">Privatentnahmen allgemein Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2530" model="account.account.template">
-            <field name="code">2530</field>
-            <field name="name">Unentgeltliche Wertabgaben Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2550" model="account.account.template">
-            <field name="code">2550</field>
-            <field name="name">Privatsteuern Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2580" model="account.account.template">
-            <field name="code">2580</field>
-            <field name="name">Privateinlagen Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2600" model="account.account.template">
-            <field name="code">2600</field>
-            <field name="name">Sonderausgaben beschränkt abzugsfähig Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2630" model="account.account.template">
-            <field name="code">2630</field>
-            <field name="name">Sonderausgaben unbeschränkt abzugsfähig Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2650" model="account.account.template">
-            <field name="code">2650</field>
-            <field name="name">Zuwendungen, Spenden Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2680" model="account.account.template">
-            <field name="code">2680</field>
-            <field name="name">Außergewöhnliche Belastungen Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2700" model="account.account.template">
-            <field name="code">2700</field>
-            <field name="name">Grundstücksaufwand Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2750" model="account.account.template">
-            <field name="code">2750</field>
-            <field name="name">Grundstücksertrag Teilh.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2900" model="account.account.template">
-            <field name="code">2900</field>
-            <field name="name">Gezeichnetes Kapital</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2901" model="account.account.template">
-            <field name="code">2901</field>
-            <field name="name">Geschäftsguthaben der verbleibenden Mitglieder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2902" model="account.account.template">
-            <field name="code">2902</field>
-            <field name="name">Geschäftsguthaben der ausscheidenden Mitglieder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2903" model="account.account.template">
-            <field name="code">2903</field>
-            <field name="name">Geschäftsguthaben aus gekündigten Geschäftsanteilen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2906" model="account.account.template">
-            <field name="code">2906</field>
-            <field name="name">Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2907" model="account.account.template">
-            <field name="code">2907</field>
-            <field name="name">Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile (vermerkt)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2908" model="account.account.template">
-            <field name="code">2908</field>
-            <field name="name">Kapitalerhöhung aus Gesellschaftsmitteln</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2909" model="account.account.template">
-            <field name="code">2909</field>
-            <field name="name">Erworbene eigene Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2910" model="account.account.template">
-            <field name="code">2910</field>
-            <field name="name">Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_I')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2920" model="account.account.template">
-            <field name="code">2920</field>
-            <field name="name">Kapitalrücklage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2925" model="account.account.template">
-            <field name="code">2925</field>
-            <field name="name">Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2926" model="account.account.template">
-            <field name="code">2926</field>
-            <field name="name">Kapitalrücklage durch Ausgabe von Schuldverschreibungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2927" model="account.account.template">
-            <field name="code">2927</field>
-            <field name="name">Kapitalrücklage gg. Vorzugsgewährung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2928" model="account.account.template">
-            <field name="code">2928</field>
-            <field name="name">Kapitalrücklage durch Zuzahlungen in das Eigenkapital</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2929" model="account.account.template">
-            <field name="code">2929</field>
-            <field name="name">Nachschusskapital (Gegenkonto 1299)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_II')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2930" model="account.account.template">
-            <field name="code">2930</field>
-            <field name="name">Gesetzliche Rücklage </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2935" model="account.account.template">
-            <field name="code">2935</field>
-            <field name="name">Rücklage f. Anteile an herrschendem oder mehrh. bet. Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2937" model="account.account.template">
-            <field name="code">2937</field>
-            <field name="name">Andere Ergebnisrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2950" model="account.account.template">
-            <field name="code">2950</field>
-            <field name="name">Satzungsmäßige Rücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2959" model="account.account.template">
-            <field name="code">2959</field>
-            <field name="name">Gesamthänderisch gebundene Rücklage (mit Aufteilung f. Kapitalkontenentwicklung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2960" model="account.account.template">
-            <field name="code">2960</field>
-            <field name="name">Andere Gewinnrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2961" model="account.account.template">
-            <field name="code">2961</field>
-            <field name="name">Andere Gewinnrücklagen aus dem Erwerb eigener Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2962" model="account.account.template">
-            <field name="code">2962</field>
-            <field name="name">Eigenkapitalanteil von Wertaufholungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2963" model="account.account.template">
-            <field name="code">2963</field>
-            <field name="name">Gewinnrücklagen aus den Übergangsvorschriften BilMoG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2964" model="account.account.template">
-            <field name="code">2964</field>
-            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Sachanlageverm.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2965" model="account.account.template">
-            <field name="code">2965</field>
-            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Zuschr. Finanzanlageverm.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2966" model="account.account.template">
-            <field name="code">2966</field>
-            <field name="name">Gewinnrückl. a. d. Übergangsvorschr. BilMoG (Auflös. Sonderpo. m. Rückl.Ant.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2967" model="account.account.template">
-            <field name="code">2967</field>
-            <field name="name">Latente Steuern (Gewinnrücklage Haben)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2968" model="account.account.template">
-            <field name="code">2968</field>
-            <field name="name">Latente Steuern (Gewinnrücklage Soll)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2969" model="account.account.template">
-            <field name="code">2969</field>
-            <field name="name">Rechnungsabgrenzungsposten  (Gewinnrücklage Soll)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_III_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2970" model="account.account.template">
-            <field name="code">2970</field>
-            <field name="name">Gewinnvortrag vor Verwendung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2975" model="account.account.template">
-            <field name="code">2975</field>
-            <field name="name">Gewinnvortrag vor Verwendung (mit Auft. f. Kapitalkontenentw.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2977" model="account.account.template">
-            <field name="code">2977</field>
-            <field name="name">Verlustvortrag vor Verwendung (mit Auft. für Kapitalkontenentw.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2978" model="account.account.template">
-            <field name="code">2978</field>
-            <field name="name">Verlustvortrag vor Verwendung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2979" model="account.account.template">
-            <field name="code">2979</field>
-            <field name="name">Vorträge auf neue Rechnung ( Bilanz )</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_A_IV')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_equity"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2980" model="account.account.template">
-            <field name="code">2980</field>
-            <field name="name">Sonderposten mit Rücklageanteil steuerfreie Rücklagen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2981" model="account.account.template">
-            <field name="code">2981</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach § 6b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2982" model="account.account.template">
-            <field name="code">2982</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach EStR R 6.6</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2988" model="account.account.template">
-            <field name="code">2988</field>
-            <field name="name">Rücklage für Zuschüsse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2989" model="account.account.template">
-            <field name="code">2989</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach § 52 Abs. 16 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2990" model="account.account.template">
-            <field name="code">2990</field>
-            <field name="name">Sonderposten mit Rücklageanteil, Sonderabschreibungen  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2993" model="account.account.template">
-            <field name="code">2993</field>
-            <field name="name">Sonderposten mit Rücklageanteil nach § 7g Abs. 2 EStG n.F.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2995" model="account.account.template">
-            <field name="code">2995</field>
-            <field name="name">Ausgleichsposten bei Entnahmen § 4g EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2997" model="account.account.template">
-            <field name="code">2997</field>
-            <field name="name">Sonderposten mit Rücklageanteil § 7g Abs. 5 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_2999" model="account.account.template">
-            <field name="code">2999</field>
-            <field name="name">Sonderposten für Zuschüsse und Zulagen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_B')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3000" model="account.account.template">
-            <field name="code">3000</field>
-            <field name="name">Pensions- und ähnliche Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3005" model="account.account.template">
-            <field name="code">3005</field>
-            <field name="name">Rückstellungen Pensionen und ähnliche Verpflichtungen gegen. Gesellschaftern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3009" model="account.account.template">
-            <field name="code">3009</field>
-            <field name="name">Rückstellungen f. Pensionen u. ä. Verpfl. z. Sald. </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3010" model="account.account.template">
-            <field name="code">3010</field>
-            <field name="name">Rückstellungen für Direktzusagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3011" model="account.account.template">
-            <field name="code">3011</field>
-            <field name="name">Rückstellungen für Zuschussverpflichtungen für Pensionskassen und LV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3015" model="account.account.template">
-            <field name="code">3015</field>
-            <field name="name">Pensionsähnliche Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3020" model="account.account.template">
-            <field name="code">3020</field>
-            <field name="name">Steuerrückstellungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3030" model="account.account.template">
-            <field name="code">3030</field>
-            <field name="name">Gewerbesteuerrückstellung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3035" model="account.account.template">
-            <field name="code">3035</field>
-            <field name="name">Gewerbesteuerrückstellung, § 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3040" model="account.account.template">
-            <field name="code">3040</field>
-            <field name="name">Körperschaftsteuerrückstellung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3050" model="account.account.template">
-            <field name="code">3050</field>
-            <field name="name">Steuerrückstellung aus Steuerstundung (BStBK)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3060" model="account.account.template">
-            <field name="code">3060</field>
-            <field name="name">Rückstellung für latente Steuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3065" model="account.account.template">
-            <field name="code">3065</field>
-            <field name="name">Passive latente Steuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_F')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3070" model="account.account.template">
-            <field name="code">3070</field>
-            <field name="name">Sonstige Rückstellungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3075" model="account.account.template">
-            <field name="code">3075</field>
-            <field name="name">Rückstellungen Instandhaltungen bis 3 M</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3076" model="account.account.template">
-            <field name="code">3076</field>
-            <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpflichtungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3077" model="account.account.template">
-            <field name="code">3077</field>
-            <field name="name">Rückstellungen mit Altersversorgung vergleichbare Verpfl. § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3079" model="account.account.template">
-            <field name="code">3079</field>
-            <field name="name">Urlaubsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3085" model="account.account.template">
-            <field name="code">3085</field>
-            <field name="name">Rückstellungen für Abraum- und Abfallbeseitigung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3090" model="account.account.template">
-            <field name="code">3090</field>
-            <field name="name">Rückstellungen für Gewährleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3092" model="account.account.template">
-            <field name="code">3092</field>
-            <field name="name">Rückstellungen für drohende Verluste aus schwebenden Geschäften </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3095" model="account.account.template">
-            <field name="code">3095</field>
-            <field name="name">Rückstellungen für Abschluss- und Prüfungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3098" model="account.account.template">
-            <field name="code">3098</field>
-            <field name="name">Aufwandsrückstellungen gemäß § 249 Abs 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3099" model="account.account.template">
-            <field name="code">3099</field>
-            <field name="name">Rückstellungen für Umweltschutz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3100" model="account.account.template">
-            <field name="code">3100</field>
-            <field name="name">Anleihen, nicht konvertibel </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3101" model="account.account.template">
-            <field name="code">3101</field>
-            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3105" model="account.account.template">
-            <field name="code">3105</field>
-            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5  Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3110" model="account.account.template">
-            <field name="code">3110</field>
-            <field name="name">Anleihen, nicht konvertibel - Restlaufzeit größer 5  Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3120" model="account.account.template">
-            <field name="code">3120</field>
-            <field name="name">Anleihen, konvertibel </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3121" model="account.account.template">
-            <field name="code">3121</field>
-            <field name="name">Anleihen, konvertibel - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3125" model="account.account.template">
-            <field name="code">3125</field>
-            <field name="name">Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3130" model="account.account.template">
-            <field name="code">3130</field>
-            <field name="name">Anleihen, konvertibel - Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3150" model="account.account.template">
-            <field name="code">3150</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3151" model="account.account.template">
-            <field name="code">3151</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3160" model="account.account.template">
-            <field name="code">3160</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3170" model="account.account.template">
-            <field name="code">3170</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3180" model="account.account.template">
-            <field name="code">3180</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3181" model="account.account.template">
-            <field name="code">3181</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten ausTeilzahlungsverträgen  bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3190" model="account.account.template">
-            <field name="code">3190</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsverträgen 1 bis 5 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3200" model="account.account.template">
-            <field name="code">3200</field>
-            <field name="name">Verbindlichkeiten geg. Kreditinstituten aus Teilzahlungsvertragen gr. 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3250" model="account.account.template">
-            <field name="code">3250</field>
-            <field name="name">Erhaltene Anzahlungen auf Bestellungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3260" model="account.account.template">
-            <field name="code">3260</field>
-            <field name="name">Erhaltene Anzahlungen 7 % USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3272" model="account.account.template">
-            <field name="code">3272</field>
-            <field name="name">Erhaltene Anzahlungen 19 % USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3280" model="account.account.template">
-            <field name="code">3280</field>
-            <field name="name">Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3284" model="account.account.template">
-            <field name="code">3284</field>
-            <field name="name">Erhaltene Anzahlungen - Restlaufzeit 1 bis 5  Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3285" model="account.account.template">
-            <field name="code">3285</field>
-            <field name="name">Erhaltene Anzahlungen - Restlaufzeit größer 5  Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3300" model="account.account.template">
-            <field name="code">3300</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3301" model="account.account.template">
-            <field name="code">3301</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen (Odoo)</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3305" model="account.account.template">
-            <field name="code">3305</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum allg. Umsatzsteuersatz</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3306" model="account.account.template">
-            <field name="code">3306</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen zum erm. Umsatzsteuersatz</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3307" model="account.account.template">
-            <field name="code">3307</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3309" model="account.account.template">
-            <field name="code">3309</field>
-            <field name="name">Gegenkonto 3305-3307 b. Aufteilung der Verbindlichk. nach Steuersätzen (EÜR)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3310" model="account.account.template">
-            <field name="code">3310</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3334" model="account.account.template">
-            <field name="code">3334</field>
-            <field name="name">Verindlichkeiten Investitionen §4/3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3335" model="account.account.template">
-            <field name="code">3335</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3337" model="account.account.template">
-            <field name="code">3337</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent 1-5 J.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3338" model="account.account.template">
-            <field name="code">3338</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - gr. 5 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3340" model="account.account.template">
-            <field name="code">3340</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern </field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3341" model="account.account.template">
-            <field name="code">3341</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern b. 1 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3345" model="account.account.template">
-            <field name="code">3345</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern 1-5 J. </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3348" model="account.account.template">
-            <field name="code">3348</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. Gesellschaftern g. 5J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3350" model="account.account.template">
-            <field name="code">3350</field>
-            <field name="name">Wechselverbindlichkeiten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3351" model="account.account.template">
-            <field name="code">3351</field>
-            <field name="name">Wechselverbindlichkeiten bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3380" model="account.account.template">
-            <field name="code">3380</field>
-            <field name="name">Wechselverbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3390" model="account.account.template">
-            <field name="code">3390</field>
-            <field name="name">Wechselverbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3400" model="account.account.template">
-            <field name="code">3400</field>
-            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3401" model="account.account.template">
-            <field name="code">3401</field>
-            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3405" model="account.account.template">
-            <field name="code">3405</field>
-            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen 1-5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3410" model="account.account.template">
-            <field name="code">3410</field>
-            <field name="name">Verbindlichkeiten gegenüber verbundenen Unternehmen gr. 5 J.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3420" model="account.account.template">
-            <field name="code">3420</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3421" model="account.account.template">
-            <field name="code">3421</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN bis 1 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3425" model="account.account.template">
-            <field name="code">3425</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN 1-5 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3430" model="account.account.template">
-            <field name="code">3430</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg. verbundene UN gr. 5 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3450" model="account.account.template">
-            <field name="code">3450</field>
-            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3451" model="account.account.template">
-            <field name="code">3451</field>
-            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3455" model="account.account.template">
-            <field name="code">3455</field>
-            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis 1-5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3460" model="account.account.template">
-            <field name="code">3460</field>
-            <field name="name">Verbindlichkeiten geg. UN m. Beteiligungsverhältnis gr. 5 J</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3470" model="account.account.template">
-            <field name="code">3470</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh.</field>
-            <field name="reconcile" eval="True"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_payable"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3471" model="account.account.template">
-            <field name="code">3471</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. bis 1 J.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3475" model="account.account.template">
-            <field name="code">3475</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. 1-5J.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3480" model="account.account.template">
-            <field name="code">3480</field>
-            <field name="name">Verbindlichkeiten aus Lieferungen und Leistungen gg.UN m.Bet.verh. gr.5J.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3500" model="account.account.template">
-            <field name="code">3500</field>
-            <field name="name">Sonstige Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3501" model="account.account.template">
-            <field name="code">3501</field>
-            <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3504" model="account.account.template">
-            <field name="code">3504</field>
-            <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3507" model="account.account.template">
-            <field name="code">3507</field>
-            <field name="name">Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3509" model="account.account.template">
-            <field name="code">3509</field>
-            <field name="name">Sonstige Verbindlichkeiten nach § 11 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3510" model="account.account.template">
-            <field name="code">3510</field>
-            <field name="name">Verbindlichkeiten geg. Gesellschaftern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3511" model="account.account.template">
-            <field name="code">3511</field>
-            <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3514" model="account.account.template">
-            <field name="code">3514</field>
-            <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3517" model="account.account.template">
-            <field name="code">3517</field>
-            <field name="name">Verbindlichkeiten geg. Gesellschaftern Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3519" model="account.account.template">
-            <field name="code">3519</field>
-            <field name="name">Verbindlichkeiten geg. Gesellschaftern offene Ausschüttungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3520" model="account.account.template">
-            <field name="code">3520</field>
-            <field name="name">Darlehen typisch stiller Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3521" model="account.account.template">
-            <field name="code">3521</field>
-            <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3524" model="account.account.template">
-            <field name="code">3524</field>
-            <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3527" model="account.account.template">
-            <field name="code">3527</field>
-            <field name="name">Darlehen typisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3530" model="account.account.template">
-            <field name="code">3530</field>
-            <field name="name">Darlehen atypisch stiller Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3531" model="account.account.template">
-            <field name="code">3531</field>
-            <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3534" model="account.account.template">
-            <field name="code">3534</field>
-            <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3537" model="account.account.template">
-            <field name="code">3537</field>
-            <field name="name">Darlehen atypisch stiller Gesellschafter - Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3540" model="account.account.template">
-            <field name="code">3540</field>
-            <field name="name">Partiarische Darlehen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3541" model="account.account.template">
-            <field name="code">3541</field>
-            <field name="name">Partiarische Darlehen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3544" model="account.account.template">
-            <field name="code">3544</field>
-            <field name="name">Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3547" model="account.account.template">
-            <field name="code">3547</field>
-            <field name="name">Partiarische Darlehen - Restlaufzeit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3550" model="account.account.template">
-            <field name="code">3550</field>
-            <field name="name">Erhaltene Kautionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3551" model="account.account.template">
-            <field name="code">3551</field>
-            <field name="name">Erhaltene Kautionen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3554" model="account.account.template">
-            <field name="code">3554</field>
-            <field name="name">Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3557" model="account.account.template">
-            <field name="code">3557</field>
-            <field name="name">Erhaltene Kautionen - Restlaufzeit größer 5 Jahre </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3560" model="account.account.template">
-            <field name="code">3560</field>
-            <field name="name">Darlehen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3561" model="account.account.template">
-            <field name="code">3561</field>
-            <field name="name">Darlehen - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3564" model="account.account.template">
-            <field name="code">3564</field>
-            <field name="name">Darlehen - Restlaufzeit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3567" model="account.account.template">
-            <field name="code">3567</field>
-            <field name="name">GLS Darlehen 7925867930 - KFW Startgeld</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3600" model="account.account.template">
-            <field name="code">3600</field>
-            <field name="name">Agenturwarenabrechnungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3610" model="account.account.template">
-            <field name="code">3610</field>
-            <field name="name">Kreditkartenabrechnung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3611" model="account.account.template">
-            <field name="code">3611</field>
-            <field name="name">Verbindlichkeiten gegenüber Arbeitsgemeinschaften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3620" model="account.account.template">
-            <field name="code">3620</field>
-            <field name="name">Gewinnverfügungskonto stille Gesellschafter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3630" model="account.account.template">
-            <field name="code">3630</field>
-            <field name="name">Sonstige Verrechnungskonten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3635" model="account.account.template">
-            <field name="code">3635</field>
-            <field name="name">Sonstige Verbindlichkeiten aus genossensch. Rückvergütung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3640" model="account.account.template">
-            <field name="code">3640</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3641" model="account.account.template">
-            <field name="code">3641</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3642" model="account.account.template">
-            <field name="code">3642</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3643" model="account.account.template">
-            <field name="code">3643</field>
-            <field name="name">Verbindlichkeiten gegenüber GmbH-Gesellschaftern - größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3645" model="account.account.template">
-            <field name="code">3645</field>
-            <field name="name">Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3646" model="account.account.template">
-            <field name="code">3646</field>
-            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3647" model="account.account.template">
-            <field name="code">3647</field>
-            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3648" model="account.account.template">
-            <field name="code">3648</field>
-            <field name="name">Verbindlichkeiten gegenüber pers. haftenden Gesellschaftern - größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3650" model="account.account.template">
-            <field name="code">3650</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3651" model="account.account.template">
-            <field name="code">3651</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3652" model="account.account.template">
-            <field name="code">3652</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3653" model="account.account.template">
-            <field name="code">3653</field>
-            <field name="name">Verbindlichkeiten gegenüber Kommanditisten - größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3655" model="account.account.template">
-            <field name="code">3655</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3656" model="account.account.template">
-            <field name="code">3656</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - bis 1 Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3657" model="account.account.template">
-            <field name="code">3657</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3658" model="account.account.template">
-            <field name="code">3658</field>
-            <field name="name">Verbindlichkeiten gegenüber stillen Gesellschaftern - größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3695" model="account.account.template">
-            <field name="code">3695</field>
-            <field name="name">Verrechnung geleistete Anzahlung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3700" model="account.account.template">
-            <field name="code">3700</field>
-            <field name="name">Verbindlichkeiten Steuern und Abgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3701" model="account.account.template">
-            <field name="code">3701</field>
-            <field name="name">Verbindlichkeiten Steuern und Abgaben bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3710" model="account.account.template">
-            <field name="code">3710</field>
-            <field name="name">Verbindlichkeiten Steuern und Abgaben 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3715" model="account.account.template">
-            <field name="code">3715</field>
-            <field name="name">Verbindlichkeiten Steuern und Abgaben größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3720" model="account.account.template">
-            <field name="code">3720</field>
-            <field name="name">Verbindlichkeiten aus Lohn und Gehalt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3725" model="account.account.template">
-            <field name="code">3725</field>
-            <field name="name">Verbindlichkeiten aus Einbehaltungen von Arbeitnehmern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3726" model="account.account.template">
-            <field name="code">3726</field>
-            <field name="name">Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3730" model="account.account.template">
-            <field name="code">3730</field>
-            <field name="name">Verbindlichkeiten aus Lohn- u. Kirchensteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3740" model="account.account.template">
-            <field name="code">3740</field>
-            <field name="name">Verbindlichkeiten soziale Sicherheit</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3741" model="account.account.template">
-            <field name="code">3741</field>
-            <field name="name">Verbindlichkeiten soziale Sicherheit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3750" model="account.account.template">
-            <field name="code">3750</field>
-            <field name="name">Verbindlichkeiten soziale Sicherheit 1 bis 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3755" model="account.account.template">
-            <field name="code">3755</field>
-            <field name="name">Verbindlichkeiten soziale Sicherheit größer 5 Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3759" model="account.account.template">
-            <field name="code">3759</field>
-            <field name="name">Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3760" model="account.account.template">
-            <field name="code">3760</field>
-            <field name="name">Verbindlichk. a. Einbeh. (KapESt, SolZ, KiSt auf KapESt) f. off. Ausschütt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3761" model="account.account.template">
-            <field name="code">3761</field>
-            <field name="name">Verbindlichkeiten für Verbrauchsteuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3770" model="account.account.template">
-            <field name="code">3770</field>
-            <field name="name">Verbindlichkeiten aus Vermögensbildung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3771" model="account.account.template">
-            <field name="code">3771</field>
-            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3780" model="account.account.template">
-            <field name="code">3780</field>
-            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3785" model="account.account.template">
-            <field name="code">3785</field>
-            <field name="name">Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3786" model="account.account.template">
-            <field name="code">3786</field>
-            <field name="name">Ausgegebene Geschenkgutscheine</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3790" model="account.account.template">
-            <field name="code">3790</field>
-            <field name="name">Verrechnungskonto Lohn und Gehalt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3796" model="account.account.template">
-            <field name="code">3796</field>
-            <field name="name">Verbindlichkeiten im Rahmen der sozialen Sicherheit (für § 4/3 EStG) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3798" model="account.account.template">
-            <field name="code">3798</field>
-            <field name="name">Umsatzsteuer aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3799" model="account.account.template">
-            <field name="code">3799</field>
-            <field name="name">Steuerzahlungen aus i. a. EU-Land steuerpfl. elektr. Dienstleistungen (KEA/MOSS</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3800" model="account.account.template">
-            <field name="code">3800</field>
-            <field name="name">Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3801" model="account.account.template">
-            <field name="code">3801</field>
-            <field name="name">Umsatzsteuer 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3802" model="account.account.template">
-            <field name="code">3802</field>
-            <field name="name">Umsatzsteuer aus innergem. Erwerb</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3804" model="account.account.template">
-            <field name="code">3804</field>
-            <field name="name">Umsatzsteuer aus innergem. Erwerb 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3806" model="account.account.template">
-            <field name="code">3806</field>
-            <field name="name">Umsatzsteuer 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3807" model="account.account.template">
-            <field name="code">3807</field>
-            <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3808" model="account.account.template">
-            <field name="code">3808</field>
-            <field name="name">Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3809" model="account.account.template">
-            <field name="code">3809</field>
-            <field name="name">Umsatzsteuer aus innergem. Erwerb ohne Vorsteuerabzug </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3810" model="account.account.template">
-            <field name="code">3810</field>
-            <field name="name">Umsatzsteuer nicht fällig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3811" model="account.account.template">
-            <field name="code">3811</field>
-            <field name="name">Umsatzsteuer nicht fällig 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3812" model="account.account.template">
-            <field name="code">3812</field>
-            <field name="name">Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3814" model="account.account.template">
-            <field name="code">3814</field>
-            <field name="name">Umsatzsteuer nicht fällig, aus im Inland steuerpflichtigen EU-Lieferungen 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3816" model="account.account.template">
-            <field name="code">3816</field>
-            <field name="name">Umsatzsteuer nicht fällig 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_C_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3817" model="account.account.template">
-            <field name="code">3817</field>
-            <field name="name">Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3818" model="account.account.template">
-            <field name="code">3818</field>
-            <field name="name">Umsatzsteuer im anderen EG-Land sonstigen Leist./Werklieferungen  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3819" model="account.account.template">
-            <field name="code">3819</field>
-            <field name="name">Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3820" model="account.account.template">
-            <field name="code">3820</field>
-            <field name="name">Umsatzsteuervorauszahlungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3830" model="account.account.template">
-            <field name="code">3830</field>
-            <field name="name">Umsatzsteuervorauszahlungen 1/11</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3832" model="account.account.template">
-            <field name="code">3832</field>
-            <field name="name">Nachsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3834" model="account.account.template">
-            <field name="code">3834</field>
-            <field name="name">Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3835" model="account.account.template">
-            <field name="code">3835</field>
-            <field name="name">Umsatzsteuer nach § 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3837" model="account.account.template">
-            <field name="code">3837</field>
-            <field name="name">Umsatzsteuer nach § 13b UStG 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3840" model="account.account.template">
-            <field name="code">3840</field>
-            <field name="name">USt laufendes Jahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3841" model="account.account.template">
-            <field name="code">3841</field>
-            <field name="name">USt Vorjahr</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3845" model="account.account.template">
-            <field name="code">3845</field>
-            <field name="name">USt frühere Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_non_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3850" model="account.account.template">
-            <field name="code">3850</field>
-            <field name="name">Aufgeschobene Einfuhrumsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3851" model="account.account.template">
-            <field name="code">3851</field>
-            <field name="name">Unrichtig oder unberechtigt ausgewiesene Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_asset_bs_B_II_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3854" model="account.account.template">
-            <field name="code">3854</field>
-            <field name="name">Steuerzahlungen an andere Länder </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3860" model="account.account.template">
-            <field name="code">3860</field>
-            <field name="name">Verbindlichkeiten aus Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3865" model="account.account.template">
-            <field name="code">3865</field>
-            <field name="name">Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6, 13b Abs. 2 UStG)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_D_8')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3900" model="account.account.template">
-            <field name="code">3900</field>
-            <field name="name">Passive Rechnungsabgrenzung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_E')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_3950" model="account.account.template">
-            <field name="code">3950</field>
-            <field name="name">Abgrenzung unterjährige AfA für BWA</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_liabilities_bs_E')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_current_liabilities"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4000" model="account.account.template">
-            <field name="code">4000</field>
-            <field name="name">Umsatzerlöse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4100" model="account.account.template">
-            <field name="code">4100</field>
-            <field name="name">Steuerfreie Umsätze § 4 Nr. 8 ff UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4110" model="account.account.template">
-            <field name="code">4110</field>
-            <field name="name">Sonstige steuerfreie Umsätze Inland </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4120" model="account.account.template">
-            <field name="code">4120</field>
-            <field name="name">Steuerfreie Umsätze § 4 Nr. 1a. UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4125" model="account.account.template">
-            <field name="code">4125</field>
-            <field name="name">Steuerfreie innerg. Lieferungen § 4 Nr.1b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4130" model="account.account.template">
-            <field name="code">4130</field>
-            <field name="name">Innergemeinschaftliches Dreiecksgeschäft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4135" model="account.account.template">
-            <field name="code">4135</field>
-            <field name="name">Steuerfreie innerg. Lieferung von Neufahrzeugen ohne UStID</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4136" model="account.account.template">
-            <field name="code">4136</field>
-            <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4138" model="account.account.template">
-            <field name="code">4138</field>
-            <field name="name">Umsatzerlöse nach §§ 25 und 25a UStG ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4139" model="account.account.template">
-            <field name="code">4139</field>
-            <field name="name">Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4140" model="account.account.template">
-            <field name="code">4140</field>
-            <field name="name">Steuerfreie Umsätze Offshore etc.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4150" model="account.account.template">
-            <field name="code">4150</field>
-            <field name="name">Sonstige steuerfrei Umsätze (z.B. § 4 Nr. 2-7 UStG) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4160" model="account.account.template">
-            <field name="code">4160</field>
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4165" model="account.account.template">
-            <field name="code">4165</field>
-            <field name="name">Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4180" model="account.account.template">
-            <field name="code">4180</field>
-            <field name="name">Erlöse gemäß § 24 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4185" model="account.account.template">
-            <field name="code">4185</field>
-            <field name="name">Erlöse als Kleinunternehmer § 19 Abs. 1 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4186" model="account.account.template">
-            <field name="code">4186</field>
-            <field name="name">Erlöse aus Geldspielautomaten 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4200" model="account.account.template">
-            <field name="code">4200</field>
-            <field name="name">Erlöse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4300" model="account.account.template">
-            <field name="code">4300</field>
-            <field name="name">Erlöse 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4310" model="account.account.template">
-            <field name="code">4310</field>
-            <field name="name">Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4315" model="account.account.template">
-            <field name="code">4315</field>
-            <field name="name">Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 19 % UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4320" model="account.account.template">
-            <field name="code">4320</field>
-            <field name="name">Erlöse aus im anderen EG-Land steuerpflichtigen Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4331" model="account.account.template">
-            <field name="code">4331</field>
-            <field name="name">Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4335" model="account.account.template">
-            <field name="code">4335</field>
-            <field name="name">Erlöse aus Lieferungen von Mobilfunkgeräten/Schaltkreisen § 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4336" model="account.account.template">
-            <field name="code">4336</field>
-            <field name="name">Erlöse aus im and. EG-Land steuerpfl. sonst. Leistungen, 13 b</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4337" model="account.account.template">
-            <field name="code">4337</field>
-            <field name="name">Erlöse aus Leistungen nach § 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4338" model="account.account.template">
-            <field name="code">4338</field>
-            <field name="name">Nicht steuerbare Umsätze Drittland</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4339" model="account.account.template">
-            <field name="code">4339</field>
-            <field name="name">Nicht steuerbare Umsätze EG-Land</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4400" model="account.account.template">
-            <field name="code">4400</field>
-            <field name="name">Erlöse 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4499" model="account.account.template">
-            <field name="code">4499</field>
-            <field name="name">Nebenerlöse (Bezug zu Materialaufwand)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4510" model="account.account.template">
-            <field name="code">4510</field>
-            <field name="name">Erlöse Abfallverwertung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4520" model="account.account.template">
-            <field name="code">4520</field>
-            <field name="name">Erlöse Leergut</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4560" model="account.account.template">
-            <field name="code">4560</field>
-            <field name="name">Provisionsumsätze</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4566" model="account.account.template">
-            <field name="code">4566</field>
-            <field name="name">Provisionsumsätze 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4569" model="account.account.template">
-            <field name="code">4569</field>
-            <field name="name">Provisionsumsätze 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4570" model="account.account.template">
-            <field name="code">4570</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4574" model="account.account.template">
-            <field name="code">4574</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4575" model="account.account.template">
-            <field name="code">4575</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4576" model="account.account.template">
-            <field name="code">4576</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4579" model="account.account.template">
-            <field name="code">4579</field>
-            <field name="name">Sonstige Erträge aus Provisionen, Lizenzen und Patenten, 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4600" model="account.account.template">
-            <field name="code">4600</field>
-            <field name="name">Unentgeltliche Wertabgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4605" model="account.account.template">
-            <field name="code">4605</field>
-            <field name="name">Entnahme von Gegenständen ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4610" model="account.account.template">
-            <field name="code">4610</field>
-            <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4616" model="account.account.template">
-            <field name="code">4616</field>
-            <field name="name">Entnahme Unternehmer (Waren) 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4619" model="account.account.template">
-            <field name="code">4619</field>
-            <field name="name">Entnahme Unternehmer (Waren) ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4620" model="account.account.template">
-            <field name="code">4620</field>
-            <field name="name">Entnahme Unternehmer  (Waren) 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4630" model="account.account.template">
-            <field name="code">4630</field>
-            <field name="name">Verwendung von Gegenständen 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4639" model="account.account.template">
-            <field name="code">4639</field>
-            <field name="name">Verwendung von Gegenständen (Kfz) ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4640" model="account.account.template">
-            <field name="code">4640</field>
-            <field name="name">Verwendung von Gegenständen 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4645" model="account.account.template">
-            <field name="code">4645</field>
-            <field name="name">Verwendung von Gegenständen (Kfz) 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4646" model="account.account.template">
-            <field name="code">4646</field>
-            <field name="name">Verwendung von Gegenständen (Tel) 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4650" model="account.account.template">
-            <field name="code">4650</field>
-            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4659" model="account.account.template">
-            <field name="code">4659</field>
-            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4660" model="account.account.template">
-            <field name="code">4660</field>
-            <field name="name">Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4670" model="account.account.template">
-            <field name="code">4670</field>
-            <field name="name">Unentgeltliche Zuwendung von Waren 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4679" model="account.account.template">
-            <field name="code">4679</field>
-            <field name="name">Unentgeltliche Zuwendung von Waren ohne USt. </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4680" model="account.account.template">
-            <field name="code">4680</field>
-            <field name="name">Unentgeltliche Zuwendung von Waren 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4686" model="account.account.template">
-            <field name="code">4686</field>
-            <field name="name">Unentgeltliche Zuwendung von Gegenständen 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4689" model="account.account.template">
-            <field name="code">4689</field>
-            <field name="name">Unentgeltliche Zuwendung von Gegenständen ohne USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4690" model="account.account.template">
-            <field name="code">4690</field>
-            <field name="name">Nicht steuerbare Umsätze (Innenumsätze)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4695" model="account.account.template">
-            <field name="code">4695</field>
-            <field name="name">Umsatzsteuervergütung, z.B. nach § 24 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4699" model="account.account.template">
-            <field name="code">4699</field>
-            <field name="name">Direkt mit dem Umsatz verbundene Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4700" model="account.account.template">
-            <field name="code">4700</field>
-            <field name="name">Erlösschmälerungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4701" model="account.account.template">
-            <field name="code">4701</field>
-            <field name="name">Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 8 ff. UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4702" model="account.account.template">
-            <field name="code">4702</field>
-            <field name="name">Erlösschmälerungen f. steuerfr. Umsätze nach § 4 Nr. 2-7 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4703" model="account.account.template">
-            <field name="code">4703</field>
-            <field name="name">Erlösschmälerungen für sonstige steuerfr. Umsätze ohne Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4704" model="account.account.template">
-            <field name="code">4704</field>
-            <field name="name">Erlösschmälerungen für sonstige steuerfr. Umsätze mit Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4705" model="account.account.template">
-            <field name="code">4705</field>
-            <field name="name">Erlösschmälerungen steuerfrei §4 Nr. 1a UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4710" model="account.account.template">
-            <field name="code">4710</field>
-            <field name="name">Erlösschmälerungen 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4720" model="account.account.template">
-            <field name="code">4720</field>
-            <field name="name">Erlösschmälerungen 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4724" model="account.account.template">
-            <field name="code">4724</field>
-            <field name="name">Erlösschmälerungen aus steuerfreien innerg. Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4725" model="account.account.template">
-            <field name="code">4725</field>
-            <field name="name">Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4726" model="account.account.template">
-            <field name="code">4726</field>
-            <field name="name">Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4727" model="account.account.template">
-            <field name="code">4727</field>
-            <field name="name">Erlösschmälerungen im anderen EG-Land steuerpflichtige Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4730" model="account.account.template">
-            <field name="code">4730</field>
-            <field name="name">Gewährte Skonti</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4731" model="account.account.template">
-            <field name="code">4731</field>
-            <field name="name">Gewährte Skonti 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4736" model="account.account.template">
-            <field name="code">4736</field>
-            <field name="name">Gewährte Skonti 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4738" model="account.account.template">
-            <field name="code">4738</field>
-            <field name="name">Gewährte Skonti Lieferung von Mobilfunkgeräten/Schaltkreisen nach §13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4741" model="account.account.template">
-            <field name="code">4741</field>
-            <field name="name">Gewährte Skonti aus Leistungen, 13b UStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4742" model="account.account.template">
-            <field name="code">4742</field>
-            <field name="name">Gew. Skonti a. Erlösen im and. EU-Land stpfl., 13b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4743" model="account.account.template">
-            <field name="code">4743</field>
-            <field name="name">Gewährte Skonti aus steuerfr. EU-Lief. § 4 Nr.1b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4745" model="account.account.template">
-            <field name="code">4745</field>
-            <field name="name">Gew. Skonti aus im Inland steuerpflichtigen EU-Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4746" model="account.account.template">
-            <field name="code">4746</field>
-            <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4748" model="account.account.template">
-            <field name="code">4748</field>
-            <field name="name">Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4750" model="account.account.template">
-            <field name="code">4750</field>
-            <field name="name">Gewährte Boni 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4760" model="account.account.template">
-            <field name="code">4760</field>
-            <field name="name">Gewährte Boni 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4770" model="account.account.template">
-            <field name="code">4770</field>
-            <field name="name">Gewährte Rabatte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4780" model="account.account.template">
-            <field name="code">4780</field>
-            <field name="name">Gewährte Rabatte 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4790" model="account.account.template">
-            <field name="code">4790</field>
-            <field name="name">Gewährte Rabatte 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_01')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4800" model="account.account.template">
-            <field name="code">4800</field>
-            <field name="name">Bestandsveränderung fertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4810" model="account.account.template">
-            <field name="code">4810</field>
-            <field name="name">Bestandsveränderung unfertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4815" model="account.account.template">
-            <field name="code">4815</field>
-            <field name="name">Bestandsveränderung unfertige Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4816" model="account.account.template">
-            <field name="code">4816</field>
-            <field name="name">Bestandsveränderung Bauaufträge </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4818" model="account.account.template">
-            <field name="code">4818</field>
-            <field name="name">Bestandsveränderung Aufträge in Arbeit</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_02')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4820" model="account.account.template">
-            <field name="code">4820</field>
-            <field name="name">Andere aktivierte Eigenleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4824" model="account.account.template">
-            <field name="code">4824</field>
-            <field name="name">Aktivierte Eigenleistungen (d. Herstellungskosten zurechenb. Fremdkapitalzinsen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4825" model="account.account.template">
-            <field name="code">4825</field>
-            <field name="name">Aktivierte Eigenleistungen z. Erst. v. selbst geschaff. immat. Vermög.Gegstd.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_03')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4830" model="account.account.template">
-            <field name="code">4830</field>
-            <field name="name">Sonstige betriebliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4832" model="account.account.template">
-            <field name="code">4832</field>
-            <field name="name">Sonstige betriebliche Erträge von verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4833" model="account.account.template">
-            <field name="code">4833</field>
-            <field name="name">Andere Nebenerlöse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4835" model="account.account.template">
-            <field name="code">4835</field>
-            <field name="name">Sonstige Erträge betrieblich und regelmäßig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4836" model="account.account.template">
-            <field name="code">4836</field>
-            <field name="name">Sonstige Erträge betrieblich und regelmäßig 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4837" model="account.account.template">
-            <field name="code">4837</field>
-            <field name="name">Sonstige Erträge betriebsfremd und regelmäßig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4838" model="account.account.template">
-            <field name="code">4838</field>
-            <field name="name">Erstattete Vorsteuer anderer Länder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4839" model="account.account.template">
-            <field name="code">4839</field>
-            <field name="name">Sonstige Erträge unregelmäßig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4840" model="account.account.template">
-            <field name="code">4840</field>
-            <field name="name">Erträge aus Kursdifferenzen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4841" model="account.account.template">
-            <field name="code">4841</field>
-            <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4842" model="account.account.template">
-            <field name="code">4842</field>
-            <field name="name">Sonstige Erlöse betrieblich und regelmäßig, steuerfrei § 4 Nr. 2-7 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4843" model="account.account.template">
-            <field name="code">4843</field>
-            <field name="name">Erträge aus Bewertung Finanzmittelfonds</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4844" model="account.account.template">
-            <field name="code">4844</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4845" model="account.account.template">
-            <field name="code">4845</field>
-            <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4847" model="account.account.template">
-            <field name="code">4847</field>
-            <field name="name">Erträge aus der Währungsumrechnung (nicht § 256a HGB)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4848" model="account.account.template">
-            <field name="code">4848</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4849" model="account.account.template">
-            <field name="code">4849</field>
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4850" model="account.account.template">
-            <field name="code">4850</field>
-            <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4851" model="account.account.template">
-            <field name="code">4851</field>
-            <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4852" model="account.account.template">
-            <field name="code">4852</field>
-            <field name="name">Erlöse Verkauf Finanzanl. z.T. steuerfrei </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4855" model="account.account.template">
-            <field name="code">4855</field>
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4856" model="account.account.template">
-            <field name="code">4856</field>
-            <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4857" model="account.account.template">
-            <field name="code">4857</field>
-            <field name="name">Abgang Finanzanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4858" model="account.account.template">
-            <field name="code">4858</field>
-            <field name="name">Abgang Finanzanlagen z.T. steuerfrei Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4860" model="account.account.template">
-            <field name="code">4860</field>
-            <field name="name">Grundstückserträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4861" model="account.account.template">
-            <field name="code">4861</field>
-            <field name="name">Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4862" model="account.account.template">
-            <field name="code">4862</field>
-            <field name="name">Erlöse aus Vermietung und Verpachtung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4900" model="account.account.template">
-            <field name="code">4900</field>
-            <field name="name">Erträge aus dem Abgang von Gegenständen des Anlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4901" model="account.account.template">
-            <field name="code">4901</field>
-            <field name="name">Erträge aus der Veräußerung Ant. KapGes. z.T. steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4905" model="account.account.template">
-            <field name="code">4905</field>
-            <field name="name">Erträge aus dem Abgang von Gegenständen des Umlaufvermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4906" model="account.account.template">
-            <field name="code">4906</field>
-            <field name="name">Erträge aus Abgang Umlaufvermögen z.T. steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4910" model="account.account.template">
-            <field name="code">4910</field>
-            <field name="name">Erträge Zuschreibungen Sachanlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4911" model="account.account.template">
-            <field name="code">4911</field>
-            <field name="name">Erträge Zuschreibungen immat. Anlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4912" model="account.account.template">
-            <field name="code">4912</field>
-            <field name="name">Erträge Zuschreibungen Finanzanlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4913" model="account.account.template">
-            <field name="code">4913</field>
-            <field name="name">Erträge Zuschreibungen Finanzanlagevermögen z.T. steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4914" model="account.account.template">
-            <field name="code">4914</field>
-            <field name="name">Erträge Zuschreibungen z.T. steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4915" model="account.account.template">
-            <field name="code">4915</field>
-            <field name="name">Erträge Zuschreibungen Umlaufvermögen Gegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4916" model="account.account.template">
-            <field name="code">4916</field>
-            <field name="name">Erträge Zuschreibungen Umlaufvermögen z.T. steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4920" model="account.account.template">
-            <field name="code">4920</field>
-            <field name="name">Erträge aus Herabsetzung Pauschalwertberichtigung zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4923" model="account.account.template">
-            <field name="code">4923</field>
-            <field name="name">Erträge aus Herabsetzung Einzelwertberichtigung zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4925" model="account.account.template">
-            <field name="code">4925</field>
-            <field name="name">Erträge aus abgeschriebenen Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4927" model="account.account.template">
-            <field name="code">4927</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4928" model="account.account.template">
-            <field name="code">4928</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4929" model="account.account.template">
-            <field name="code">4929</field>
-            <field name="name">Erträge aus der Auflösung der Rücklage für Ersatzbeschaffungen R 6.6 EStR</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4930" model="account.account.template">
-            <field name="code">4930</field>
-            <field name="name">Erträge aus der Auflösung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4932" model="account.account.template">
-            <field name="code">4932</field>
-            <field name="name">Erträge aus der Herabsetzung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4934" model="account.account.template">
-            <field name="code">4934</field>
-            <field name="name">Erträge aus Auflösung einer Existenzgründerrücklage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4935" model="account.account.template">
-            <field name="code">4935</field>
-            <field name="name">Erträge aus der Auflösung einer steuerlichen Rücklage</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4936" model="account.account.template">
-            <field name="code">4936</field>
-            <field name="name">Ertr. a. d. Auflös. stl. Rücklagen (Ansparabschreibung nach § 7g Abs. 2 EStG)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4937" model="account.account.template">
-            <field name="code">4937</field>
-            <field name="name">Erträge Auflösung steuerrechtlicher Sonderabschreibungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4938" model="account.account.template">
-            <field name="code">4938</field>
-            <field name="name">Erträge Auflösung steuerliche Rücklage nach § 4g EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4939" model="account.account.template">
-            <field name="code">4939</field>
-            <field name="name">Erträge Auflösung steuerlichen Rücklagen § 52 Abs. 16 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4940" model="account.account.template">
-            <field name="code">4940</field>
-            <field name="name">Verrechnete sonstige Sachbezüge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4941" model="account.account.template">
-            <field name="code">4941</field>
-            <field name="name">Sachbezüge 7 % USt (Waren)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4945" model="account.account.template">
-            <field name="code">4945</field>
-            <field name="name">Sachbezüge 19 % USt (Waren) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4947" model="account.account.template">
-            <field name="code">4947</field>
-            <field name="name">Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4948" model="account.account.template">
-            <field name="code">4948</field>
-            <field name="name">Verrechnete sonstige Sachbezüge 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4949" model="account.account.template">
-            <field name="code">4949</field>
-            <field name="name">Verrechnete sonstige Sachbezüge ohne Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4960" model="account.account.template">
-            <field name="code">4960</field>
-            <field name="name">Periodenfremde Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4970" model="account.account.template">
-            <field name="code">4970</field>
-            <field name="name">Versicherungsentschädigungen und Schadensersatzleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4972" model="account.account.template">
-            <field name="code">4972</field>
-            <field name="name">Erstattungen Aufwendungsausgleichsgesetz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4975" model="account.account.template">
-            <field name="code">4975</field>
-            <field name="name">Investitionszuschüsse (steuerpflichtig )</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4980" model="account.account.template">
-            <field name="code">4980</field>
-            <field name="name">Investitionszulagen ( steuerfrei )</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4981" model="account.account.template">
-            <field name="code">4981</field>
-            <field name="name">Steuerfreie Erträge aus Auflösung von steuerlichen Rücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4982" model="account.account.template">
-            <field name="code">4982</field>
-            <field name="name">Sonstige steuerfreie Betriebseinnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4987" model="account.account.template">
-            <field name="code">4987</field>
-            <field name="name">Erträge aus der Aktivierung unentgeltlich erworener Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4989" model="account.account.template">
-            <field name="code">4989</field>
-            <field name="name">Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_4992" model="account.account.template">
-            <field name="code">4992</field>
-            <field name="name">Erträge aus Verwaltungskostenumlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5000" model="account.account.template">
-            <field name="code">5000</field>
-            <field name="name">Aufwendungen für Roh-, Hilfs-, Betriebsstoffe und bezogene Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5100" model="account.account.template">
-            <field name="code">5100</field>
-            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5110" model="account.account.template">
-            <field name="code">5110</field>
-            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5130" model="account.account.template">
-            <field name="code">5130</field>
-            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5160" model="account.account.template">
-            <field name="code">5160</field>
-            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 7% VSt und 7% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5162" model="account.account.template">
-            <field name="code">5162</field>
-            <field name="name">Einkauf - Roh-, Hilfs- und Betriebsstoffe, innergem. Erwerb 19% VSt und 19% USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5189" model="account.account.template">
-            <field name="code">5189</field>
-            <field name="name">Erwerb Roh-, Hilfs- und Betriebsstoffe letzter Abnehmer Dreiecksgeschäft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5190" model="account.account.template">
-            <field name="code">5190</field>
-            <field name="name">Energiestoffe ( Fertigung )</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5191" model="account.account.template">
-            <field name="code">5191</field>
-            <field name="name">Energiestoffe (Fertigung) 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5192" model="account.account.template">
-            <field name="code">5192</field>
-            <field name="name">Energiestoffe (Fertigung) 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5200" model="account.account.template">
-            <field name="code">5200</field>
-            <field name="name">Wareneingang</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5300" model="account.account.template">
-            <field name="code">5300</field>
-            <field name="name">Wareneingang 7 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5349" model="account.account.template">
-            <field name="code">5349</field>
-            <field name="name">Wareneingang ohne Vorsteuerabzug</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5400" model="account.account.template">
-            <field name="code">5400</field>
-            <field name="name">Wareneingang 19 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5420" model="account.account.template">
-            <field name="code">5420</field>
-            <field name="name">innergem. Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5425" model="account.account.template">
-            <field name="code">5425</field>
-            <field name="name">innergem. Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5430" model="account.account.template">
-            <field name="code">5430</field>
-            <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 7% Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5435" model="account.account.template">
-            <field name="code">5435</field>
-            <field name="name">Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
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-        <record id="chart_skr04_5440" model="account.account.template">
-            <field name="code">5440</field>
-            <field name="name">innergem. Erwerb Neufahrz. o. UStID 19 % VSt und 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-        <record id="chart_skr04_5553" model="account.account.template">
-            <field name="code">5553</field>
-            <field name="name">Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-        </record>
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-            <field name="code">5559</field>
-            <field name="name">Steuerfreie Einfuhren</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-        <record id="chart_skr04_5600" model="account.account.template">
-            <field name="code">5600</field>
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-        <record id="chart_skr04_5610" model="account.account.template">
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-            <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-            <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
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-            <field name="name">Nachlässe </field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Nachlässe 7 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
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-        <record id="chart_skr04_5714" model="account.account.template">
-            <field name="code">5714</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-            <field name="code">5715</field>
-            <field name="name">Nachlässe aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-        <record id="chart_skr04_5717" model="account.account.template">
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-            <field name="name">Nachlässe aus Einkauf RHB,  innergem. Erwerb 7% VSt. und 7% USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-        <record id="chart_skr04_5718" model="account.account.template">
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-            <field name="name">Nachlässe aus Einkauf RHB, innergem. Erwerb 19 % VSt. und 19 % USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-        <record id="chart_skr04_5720" model="account.account.template">
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-            <field name="name">Nachlässe 19 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Nachlässe aus innergem. Erwerb 7 % VSt. und 7 % USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-            <field name="code">5725</field>
-            <field name="name">Nachlässe aus innergem. Erwerb 19 % VSt. und 19 % USt.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-        <record id="chart_skr04_5730" model="account.account.template">
-            <field name="code">5730</field>
-            <field name="name">Erhaltene Skonti </field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
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-            <field name="name">Erhaltene Skonti 7 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Erhaltene Skonti 19 % Vorsteuer </field>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 19 % VSt. und 19 % USt.</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Skonti Einkäufe RHB aus innergem. Erwerb 7% VSt. und 7% USt.</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Skonti aus Einkauf RHB aus steuerpfl. innergemeinschaftlichem Erwerb</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Boni 7 % Vorsteuer </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
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-            <field name="name">Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Erhaltene Rabatte 7 % Vorsteuer </field>
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-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe</field>
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-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7% Vorsteuer</field>
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-            <field name="name">Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7% Vorsteuer</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe Dreiecksgeschäft</field>
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-            <field name="name">Erhaltene Skonti aus Erwerb Waren Dreiecksgeschäft</field>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer</field>
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-            <field name="name">Erhaltene Skonti 10,7% Vorsteuer</field>
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-            <field name="name">Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
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-            <field name="name">Bezugsnebenkosten</field>
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-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5820" model="account.account.template">
-            <field name="code">5820</field>
-            <field name="name">Leergut</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5840" model="account.account.template">
-            <field name="code">5840</field>
-            <field name="name">Zölle und Einfuhrabgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5880" model="account.account.template">
-            <field name="code">5880</field>
-            <field name="name">Bestandsveränd. - Roh-, Hilfsstoffe, Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5881" model="account.account.template">
-            <field name="code">5881</field>
-            <field name="name">Bestandsveränderungen Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5885" model="account.account.template">
-            <field name="code">5885</field>
-            <field name="name">Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5900" model="account.account.template">
-            <field name="code">5900</field>
-            <field name="name">Fremdleistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5906" model="account.account.template">
-            <field name="code">5906</field>
-            <field name="name">Fremdleistungen 19% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5908" model="account.account.template">
-            <field name="code">5908</field>
-            <field name="name">Fremdleistungen 7% Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5909" model="account.account.template">
-            <field name="code">5909</field>
-            <field name="name">Fremdleistungen ohne Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5910" model="account.account.template">
-            <field name="code">5910</field>
-            <field name="name">Bauleistungen § 13b 7 % Vorsteuer und 7 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5913" model="account.account.template">
-            <field name="code">5913</field>
-            <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 7 % VorSt und 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5915" model="account.account.template">
-            <field name="code">5915</field>
-            <field name="name">Leistungen eines im  Ausland ansässigen Unternehmens 7 % VSt u. USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5920" model="account.account.template">
-            <field name="code">5920</field>
-            <field name="name">Bauleistungen§ 13b 19 % Vorsteuer und 19 % Umsatzsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5923" model="account.account.template">
-            <field name="code">5923</field>
-            <field name="name">Sonst. Leistungen im and. EG-Land ansäss. Untern. 19 % VorSt und 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5925" model="account.account.template">
-            <field name="code">5925</field>
-            <field name="name">Leistungen eines im Ausland ansässigen Unternehmens 19 % VSt u. 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_05')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5950" model="account.account.template">
-            <field name="code">5950</field>
-            <field name="name">Erhaltene Skonti aus Leistungen, §13b</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5951" model="account.account.template">
-            <field name="code">5951</field>
-            <field name="name">Erhaltene Skonti aus s.  Leistungen § 13b, 19 % VorSt und 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5970" model="account.account.template">
-            <field name="code">5970</field>
-            <field name="name">Fremdleistungen (Miet- und Pachtzinsen bew. Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5975" model="account.account.template">
-            <field name="code">5975</field>
-            <field name="name">Fremdleistungen (Miet- und Pachtzinsen unbew. Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5980" model="account.account.template">
-            <field name="code">5980</field>
-            <field name="name">Fremdleistungen (Entgelte f. Rechte und Lizenzen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_5985" model="account.account.template">
-            <field name="code">5985</field>
-            <field name="name">Fremdleistungen (Vergütungen f.d. Überlassung von Wirtschaftsg. mit Sonderbetriebseinn. korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6000" model="account.account.template">
-            <field name="code">6000</field>
-            <field name="name">Löhne und Gehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6010" model="account.account.template">
-            <field name="code">6010</field>
-            <field name="name">Löhne</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6020" model="account.account.template">
-            <field name="code">6020</field>
-            <field name="name">Gehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6024" model="account.account.template">
-            <field name="code">6024</field>
-            <field name="name">Geschäftsführergehälter der GmbH-Gesellschafter </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6026" model="account.account.template">
-            <field name="code">6026</field>
-            <field name="name">Tantiemen Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6027" model="account.account.template">
-            <field name="code">6027</field>
-            <field name="name">Geschäftsführergehälter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6028" model="account.account.template">
-            <field name="code">6028</field>
-            <field name="name">Vergütungen an angestellte Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6029" model="account.account.template">
-            <field name="code">6029</field>
-            <field name="name">Tantiemen Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6030" model="account.account.template">
-            <field name="code">6030</field>
-            <field name="name">Aushilfslöhne</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6035" model="account.account.template">
-            <field name="code">6035</field>
-            <field name="name">Löhne für Minijobs</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6036" model="account.account.template">
-            <field name="code">6036</field>
-            <field name="name">Pauschale Steuern für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6037" model="account.account.template">
-            <field name="code">6037</field>
-            <field name="name">Pauschale Steuern für Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6038" model="account.account.template">
-            <field name="code">6038</field>
-            <field name="name">Pauschale Steuern für angestallte Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6039" model="account.account.template">
-            <field name="code">6039</field>
-            <field name="name">Pauschale Steuern für Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6040" model="account.account.template">
-            <field name="code">6040</field>
-            <field name="name">Pauschale Steuer für Aushilfen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6045" model="account.account.template">
-            <field name="code">6045</field>
-            <field name="name">Bedienungsgelder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6050" model="account.account.template">
-            <field name="code">6050</field>
-            <field name="name">Ehegattengehalt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6060" model="account.account.template">
-            <field name="code">6060</field>
-            <field name="name">Freiwillige soziale Aufwend., lohnsteuerpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6066" model="account.account.template">
-            <field name="code">6066</field>
-            <field name="name">Freiwillige Zuwendungen an Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6067" model="account.account.template">
-            <field name="code">6067</field>
-            <field name="name">Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6068" model="account.account.template">
-            <field name="code">6068</field>
-            <field name="name">Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6069" model="account.account.template">
-            <field name="code">6069</field>
-            <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Fahrtkostenzuschüsse) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6070" model="account.account.template">
-            <field name="code">6070</field>
-            <field name="name">Krankengeldzuschüsse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6071" model="account.account.template">
-            <field name="code">6071</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6072" model="account.account.template">
-            <field name="code">6072</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6073" model="account.account.template">
-            <field name="code">6073</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6074" model="account.account.template">
-            <field name="code">6074</field>
-            <field name="name">Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6075" model="account.account.template">
-            <field name="code">6075</field>
-            <field name="name">Zuschüsse der Agenturen für Arbeit (Haben) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6076" model="account.account.template">
-            <field name="code">6076</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6077" model="account.account.template">
-            <field name="code">6077</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6078" model="account.account.template">
-            <field name="code">6078</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angest. Mitunternehmer § 15 EStG (mit Sonderbetriebseinn. korrespondierend)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6079" model="account.account.template">
-            <field name="code">6079</field>
-            <field name="name">Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6080" model="account.account.template">
-            <field name="code">6080</field>
-            <field name="name">Vermögenswirksame Leistungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6090" model="account.account.template">
-            <field name="code">6090</field>
-            <field name="name">Fahrtkostenerstattung Wohn./Arbeitsstätte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6100" model="account.account.template">
-            <field name="code">6100</field>
-            <field name="name">Soziale Abgaben, Altersversorgung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6110" model="account.account.template">
-            <field name="code">6110</field>
-            <field name="name">Gesetzliche soziale Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6118" model="account.account.template">
-            <field name="code">6118</field>
-            <field name="name">Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6120" model="account.account.template">
-            <field name="code">6120</field>
-            <field name="name">Beiträge zur Berufsgenossenschaft</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6130" model="account.account.template">
-            <field name="code">6130</field>
-            <field name="name">Freiwillige soziale Aufwend., lohnsteuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6140" model="account.account.template">
-            <field name="code">6140</field>
-            <field name="name">Aufwendungen für Altersversorgung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6147" model="account.account.template">
-            <field name="code">6147</field>
-            <field name="name">Pauschale Steuer auf sonstige Bezüge (z.B. Direktversicherungen) </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6148" model="account.account.template">
-            <field name="code">6148</field>
-            <field name="name">Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6149" model="account.account.template">
-            <field name="code">6149</field>
-            <field name="name">Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6150" model="account.account.template">
-            <field name="code">6150</field>
-            <field name="name">Versorgungskassen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6160" model="account.account.template">
-            <field name="code">6160</field>
-            <field name="name">Aufwendungen für Unterstützung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6170" model="account.account.template">
-            <field name="code">6170</field>
-            <field name="name">Sonstige soziale Abgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6171" model="account.account.template">
-            <field name="code">6171</field>
-            <field name="name">Soziale Abgaben für Minijobber</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_06')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6200" model="account.account.template">
-            <field name="code">6200</field>
-            <field name="name">Abschreibung auf immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6201" model="account.account.template">
-            <field name="code">6201</field>
-            <field name="name">Abschreibung auf selbst geschaffene immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6205" model="account.account.template">
-            <field name="code">6205</field>
-            <field name="name">Abschreibung auf den Geschäfts- oder Firmenwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6209" model="account.account.template">
-            <field name="code">6209</field>
-            <field name="name">Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6210" model="account.account.template">
-            <field name="code">6210</field>
-            <field name="name">Außerplanmäßige Abschreibung auf immaterielle Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6211" model="account.account.template">
-            <field name="code">6211</field>
-            <field name="name">Außerplanmäß. Abschreibung auf selbst gesch. immat. Vermögensgegenst.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6220" model="account.account.template">
-            <field name="code">6220</field>
-            <field name="name">Abschreibungen auf Sachanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6221" model="account.account.template">
-            <field name="code">6221</field>
-            <field name="name">Abschreibungen auf Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6222" model="account.account.template">
-            <field name="code">6222</field>
-            <field name="name">Abschreibungen auf Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6223" model="account.account.template">
-            <field name="code">6223</field>
-            <field name="name">Abschreibungen auf Gebäudeanteil des häuslichen Arbeitszimmers</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6230" model="account.account.template">
-            <field name="code">6230</field>
-            <field name="name">Außerplanmäßige Abschreibungen auf Sachanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6231" model="account.account.template">
-            <field name="code">6231</field>
-            <field name="name">Außergewöhnliche Abschreibung Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6232" model="account.account.template">
-            <field name="code">6232</field>
-            <field name="name">Außergewöhnliche Abschreibung auf Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6233" model="account.account.template">
-            <field name="code">6233</field>
-            <field name="name">Außergewöhnliche Abschreibung sonstige Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6240" model="account.account.template">
-            <field name="code">6240</field>
-            <field name="name">Abschreibung Sachanlagen steuerliche Sondervorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6241" model="account.account.template">
-            <field name="code">6241</field>
-            <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6242" model="account.account.template">
-            <field name="code">6242</field>
-            <field name="name">Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6243" model="account.account.template">
-            <field name="code">6243</field>
-            <field name="name">Kürzung der Anschaff.- oder Herstellungskost. gem. § 7g Abs. 2 EStG (ohne Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6244" model="account.account.template">
-            <field name="code">6244</field>
-            <field name="name">Kürzung der An.- oder Herstellungskost. gemäß  § 7g Abs. 2 EStG n.F. (für Kfz)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6250" model="account.account.template">
-            <field name="code">6250</field>
-            <field name="name">Kaufleasing</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6260" model="account.account.template">
-            <field name="code">6260</field>
-            <field name="name">Sofortabschreibung GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6262" model="account.account.template">
-            <field name="code">6262</field>
-            <field name="name">Abschreibungen auf aktivierte GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6264" model="account.account.template">
-            <field name="code">6264</field>
-            <field name="name">Abschreibung Sammelposten GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6266" model="account.account.template">
-            <field name="code">6266</field>
-            <field name="name">Außerplanmäßige Abschreibungen auf aktivierte GWG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6268" model="account.account.template">
-            <field name="code">6268</field>
-            <field name="name">Abschreibungen. Ingangsetzung / Erweiterung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6270" model="account.account.template">
-            <field name="code">6270</field>
-            <field name="name">Abschreibung- sonstige Vermögensgegenstände UV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6272" model="account.account.template">
-            <field name="code">6272</field>
-            <field name="name">Abschreibungen auf UV, steuerrechtl. bedingt </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6278" model="account.account.template">
-            <field name="code">6278</field>
-            <field name="name">Abschreibungen auf Roh-, Hilfs- und Betriebsstoffe/Waren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6279" model="account.account.template">
-            <field name="code">6279</field>
-            <field name="name">Abschreibungen auf fertige und unfertige Erzeugnisse</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_depreciation"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6280" model="account.account.template">
-            <field name="code">6280</field>
-            <field name="name">Forderungsverluste (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6281" model="account.account.template">
-            <field name="code">6281</field>
-            <field name="name">Forderungsverluste 7 % USt (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6286" model="account.account.template">
-            <field name="code">6286</field>
-            <field name="name">Forderungsverluste 19 % USt (soweit unüblich hoch)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6290" model="account.account.template">
-            <field name="code">6290</field>
-            <field name="name">Abschreibungen Forderungen geg. Kap.Gesellschaften § 3c EStG/§ 8b Abs. 3 KStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6291" model="account.account.template">
-            <field name="code">6291</field>
-            <field name="name">Abschreibungen Forderungen geg. Gesellschaftern § 8b Abs. 3 KStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_07')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6300" model="account.account.template">
-            <field name="code">6300</field>
-            <field name="name">Sonstige betriebliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6302" model="account.account.template">
-            <field name="code">6302</field>
-            <field name="name">Interimskonto f. Aufwendg. and. Land mit VorSt.Vergütung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6303" model="account.account.template">
-            <field name="code">6303</field>
-            <field name="name">Fremdleistungen/Fremdarbeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6304" model="account.account.template">
-            <field name="code">6304</field>
-            <field name="name">Sonstige Aufwendungen betrieblich und regelmäßig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6305" model="account.account.template">
-            <field name="code">6305</field>
-            <field name="name">Raumkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6310" model="account.account.template">
-            <field name="code">6310</field>
-            <field name="name">Miete (unbewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6312" model="account.account.template">
-            <field name="code">6312</field>
-            <field name="name">Miete/Aufwendungen für doppelte Haushaltsführung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6313" model="account.account.template">
-            <field name="code">6313</field>
-            <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung unbewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6314" model="account.account.template">
-            <field name="code">6314</field>
-            <field name="name">Vergütung an Mitunternehmer Miete unbewegliche WG § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6315" model="account.account.template">
-            <field name="code">6315</field>
-            <field name="name">Pacht (unbewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6316" model="account.account.template">
-            <field name="code">6316</field>
-            <field name="name">Leasing (unbewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6317" model="account.account.template">
-            <field name="code">6317</field>
-            <field name="name">Aufwendungen Miete o. Pacht (unbewegl. WG), steuerl. hinzuzurechnen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6319" model="account.account.template">
-            <field name="code">6319</field>
-            <field name="name">Vergütung an Mitunternehmer Pacht unbeweglichen WG § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6320" model="account.account.template">
-            <field name="code">6320</field>
-            <field name="name">Heizung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6325" model="account.account.template">
-            <field name="code">6325</field>
-            <field name="name">Gas, Strom, Wasser</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6330" model="account.account.template">
-            <field name="code">6330</field>
-            <field name="name">Reinigung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6335" model="account.account.template">
-            <field name="code">6335</field>
-            <field name="name">Instandhaltung betrieblicher Räume</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6340" model="account.account.template">
-            <field name="code">6340</field>
-            <field name="name">Abgaben für betrieblich genutzten Grundbesitz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6345" model="account.account.template">
-            <field name="code">6345</field>
-            <field name="name">Sonstige Raumkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6348" model="account.account.template">
-            <field name="code">6348</field>
-            <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6349" model="account.account.template">
-            <field name="code">6349</field>
-            <field name="name">Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6350" model="account.account.template">
-            <field name="code">6350</field>
-            <field name="name">Sonstige Grundstücksaufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_1')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6390" model="account.account.template">
-            <field name="code">6390</field>
-            <field name="name">Zuwendungen, Spenden, steuerlich nicht abziehbar</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6391" model="account.account.template">
-            <field name="code">6391</field>
-            <field name="name">Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6392" model="account.account.template">
-            <field name="code">6392</field>
-            <field name="name">Zuwendungen, Spenden für mildtätige Zwecke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6393" model="account.account.template">
-            <field name="code">6393</field>
-            <field name="name">Zuwendungen, Spenden für kirchliche. religiöse und gemeinnützige Zwecke</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6394" model="account.account.template">
-            <field name="code">6394</field>
-            <field name="name">Zuwendungen, Spenden an politische Parteien</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6395" model="account.account.template">
-            <field name="code">6395</field>
-            <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer gemeinnützg. Stiftung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6396" model="account.account.template">
-            <field name="code">6396</field>
-            <field name="name">Zuwendungen an Stiftungen gem. § 52 Abs. 2 Nr. 4 AO</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6397" model="account.account.template">
-            <field name="code">6397</field>
-            <field name="name">Zuwendungen, Spenden i.d. Verm. (Vermögensstock) einer kirchl. Stiftung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6398" model="account.account.template">
-            <field name="code">6398</field>
-            <field name="name">Zuwendungen, Spenden an Stiftung i.d. Verm. (Vermögensstock) wissenschaftl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6400" model="account.account.template">
-            <field name="code">6400</field>
-            <field name="name">Versicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6405" model="account.account.template">
-            <field name="code">6405</field>
-            <field name="name">Versicherungen für Gebäude</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6410" model="account.account.template">
-            <field name="code">6410</field>
-            <field name="name">Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6420" model="account.account.template">
-            <field name="code">6420</field>
-            <field name="name">Beiträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6430" model="account.account.template">
-            <field name="code">6430</field>
-            <field name="name">Sonstige Abgaben</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6436" model="account.account.template">
-            <field name="code">6436</field>
-            <field name="name">Abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6437" model="account.account.template">
-            <field name="code">6437</field>
-            <field name="name">Nicht abzugsfähige Verspätungszuschläge und Zwangsgelder </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_2')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6440" model="account.account.template">
-            <field name="code">6440</field>
-            <field name="name">Ausgleichsabgabe Schwerbehindertengesetz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6450" model="account.account.template">
-            <field name="code">6450</field>
-            <field name="name">Reparaturen, Instandhaltung von Bauten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6460" model="account.account.template">
-            <field name="code">6460</field>
-            <field name="name">Reparaturen, Instandhaltung Anlage und Maschinen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6470" model="account.account.template">
-            <field name="code">6470</field>
-            <field name="name">Reparaturen, Instandhaltung andere Anlagen, Betriebs- und Geschäftsausstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6475" model="account.account.template">
-            <field name="code">6475</field>
-            <field name="name">Zuführung zu Aufwandsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6485" model="account.account.template">
-            <field name="code">6485</field>
-            <field name="name">Reparaturen, Instandhaltung andere Anlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6490" model="account.account.template">
-            <field name="code">6490</field>
-            <field name="name">Sonstige Reparaturen, Instandhaltungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6495" model="account.account.template">
-            <field name="code">6495</field>
-            <field name="name">Wartungskosten für Hard- und Software</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_3')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6498" model="account.account.template">
-            <field name="code">6498</field>
-            <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6500" model="account.account.template">
-            <field name="code">6500</field>
-            <field name="name">Fahrzeugkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6520" model="account.account.template">
-            <field name="code">6520</field>
-            <field name="name">Kfz-Versicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6530" model="account.account.template">
-            <field name="code">6530</field>
-            <field name="name">Laufende Kfz-Betriebskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6540" model="account.account.template">
-            <field name="code">6540</field>
-            <field name="name">Kfz-Reparaturen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6550" model="account.account.template">
-            <field name="code">6550</field>
-            <field name="name">Garagenmiete</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6560" model="account.account.template">
-            <field name="code">6560</field>
-            <field name="name">Mietleasing Kfz</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6570" model="account.account.template">
-            <field name="code">6570</field>
-            <field name="name">Sonstige Kfz-Kosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6580" model="account.account.template">
-            <field name="code">6580</field>
-            <field name="name">Mautgebühren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6590" model="account.account.template">
-            <field name="code">6590</field>
-            <field name="name">Kfz-Kosten betriebl. Nutzung Kfz im PV</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6595" model="account.account.template">
-            <field name="code">6595</field>
-            <field name="name">Fremdfahrzeugkosten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_4')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6600" model="account.account.template">
-            <field name="code">6600</field>
-            <field name="name">Werbekosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6605" model="account.account.template">
-            <field name="code">6605</field>
-            <field name="name">Streuartikel</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6610" model="account.account.template">
-            <field name="code">6610</field>
-            <field name="name">Geschenke abzugsfähig ohne § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6611" model="account.account.template">
-            <field name="code">6611</field>
-            <field name="name">Geschenke abzugsfähig mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6612" model="account.account.template">
-            <field name="code">6612</field>
-            <field name="name">Pauschale Steuern für Geschenke und Zugaben abzugsfähig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6620" model="account.account.template">
-            <field name="code">6620</field>
-            <field name="name">Geschenke nicht abzugsfähig ohne § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6621" model="account.account.template">
-            <field name="code">6621</field>
-            <field name="name">Geschenke nicht abzugsfähig mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6625" model="account.account.template">
-            <field name="code">6625</field>
-            <field name="name">Geschenke ausschließlich betriebl. genutzt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6629" model="account.account.template">
-            <field name="code">6629</field>
-            <field name="name">Zugaben mit § 37b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6630" model="account.account.template">
-            <field name="code">6630</field>
-            <field name="name">Repräsentationskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6640" model="account.account.template">
-            <field name="code">6640</field>
-            <field name="name">Bewirtungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6641" model="account.account.template">
-            <field name="code">6641</field>
-            <field name="name">Eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6642" model="account.account.template">
-            <field name="code">6642</field>
-            <field name="name">Eingeschränkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6643" model="account.account.template">
-            <field name="code">6643</field>
-            <field name="name">Aufmerksamkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6644" model="account.account.template">
-            <field name="code">6644</field>
-            <field name="name">Nicht abzugsfähige Bewirtungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6645" model="account.account.template">
-            <field name="code">6645</field>
-            <field name="name">Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6650" model="account.account.template">
-            <field name="code">6650</field>
-            <field name="name">Reisekosten Arbeitnehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6660" model="account.account.template">
-            <field name="code">6660</field>
-            <field name="name">Reisekosten Arbeitnehmer Übernachtungsaufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6663" model="account.account.template">
-            <field name="code">6663</field>
-            <field name="name">Reisekosten Arbeitnehmer, Fahrtkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6664" model="account.account.template">
-            <field name="code">6664</field>
-            <field name="name">Reisekosten Arbeitnehmer Verpflegungsmehraufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6668" model="account.account.template">
-            <field name="code">6668</field>
-            <field name="name">Reisekosten Arbeitnehmer Kilometergelderstattung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6670" model="account.account.template">
-            <field name="code">6670</field>
-            <field name="name">Reisekosten Unternehmer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6673" model="account.account.template">
-            <field name="code">6673</field>
-            <field name="name">Reisekosten Unternehmer, Fahrtkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6674" model="account.account.template">
-            <field name="code">6674</field>
-            <field name="name">Reisekosten Unternehmer Verpflegungsmehraufwand</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6680" model="account.account.template">
-            <field name="code">6680</field>
-            <field name="name">Reisekosten UN Übernachtungsaufwand und Reisenebenkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6688" model="account.account.template">
-            <field name="code">6688</field>
-            <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten, abziehbarer Anteil</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6689" model="account.account.template">
-            <field name="code">6689</field>
-            <field name="name">Fahrten Wohnung / Betrieb und Familienheimfahrten (nicht abziehbarer Anteil)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6690" model="account.account.template">
-            <field name="code">6690</field>
-            <field name="name">Fahrten zwischen Wohnung und Arbeitsstätte und Familienheimfahrten (Haben)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6691" model="account.account.template">
-            <field name="code">6691</field>
-            <field name="name">Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_5')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6700" model="account.account.template">
-            <field name="code">6700</field>
-            <field name="name">Kosten der Warenabgabe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6710" model="account.account.template">
-            <field name="code">6710</field>
-            <field name="name">Verpackungsmaterial</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6740" model="account.account.template">
-            <field name="code">6740</field>
-            <field name="name">Ausgangsfrachten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6760" model="account.account.template">
-            <field name="code">6760</field>
-            <field name="name">Transportversicherungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6770" model="account.account.template">
-            <field name="code">6770</field>
-            <field name="name">Verkaufsprovisionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6780" model="account.account.template">
-            <field name="code">6780</field>
-            <field name="name">Fremdarbeiten (Vertrieb)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_6')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6790" model="account.account.template">
-            <field name="code">6790</field>
-            <field name="name">Aufwand für Gewährleistung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6800" model="account.account.template">
-            <field name="code">6800</field>
-            <field name="name">Porto</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6805" model="account.account.template">
-            <field name="code">6805</field>
-            <field name="name">Telefon</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6810" model="account.account.template">
-            <field name="code">6810</field>
-            <field name="name">Telefax und Internetkosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6815" model="account.account.template">
-            <field name="code">6815</field>
-            <field name="name">Bürobedarf</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6820" model="account.account.template">
-            <field name="code">6820</field>
-            <field name="name">Zeitschriften, Bücher</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6821" model="account.account.template">
-            <field name="code">6821</field>
-            <field name="name">Fortbildungskosten </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6822" model="account.account.template">
-            <field name="code">6822</field>
-            <field name="name">Freiwillige Sozialleistungen  </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6823" model="account.account.template">
-            <field name="code">6823</field>
-            <field name="name">Vergütungen an Mitunternehmer §15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6824" model="account.account.template">
-            <field name="code">6824</field>
-            <field name="name">Haftungsvergütung an Mitunternehmer §15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6825" model="account.account.template">
-            <field name="code">6825</field>
-            <field name="name">Rechts- und Beratungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6827" model="account.account.template">
-            <field name="code">6827</field>
-            <field name="name">Abschluss- und Prüfungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6830" model="account.account.template">
-            <field name="code">6830</field>
-            <field name="name">Buchführungskosten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6833" model="account.account.template">
-            <field name="code">6833</field>
-            <field name="name">Miete o.Pacht an Gesellschafter, für Überlassung bewegliche Wirtschaftsgüter</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6834" model="account.account.template">
-            <field name="code">6834</field>
-            <field name="name">Vergütung an Mitunternehmer Miete bewegliche WG § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6835" model="account.account.template">
-            <field name="code">6835</field>
-            <field name="name">Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6837" model="account.account.template">
-            <field name="code">6837</field>
-            <field name="name">Aufwendungen für Lizenzen, Konzessionen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6838" model="account.account.template">
-            <field name="code">6838</field>
-            <field name="name">Aufwend. Miete o. Pacht (bewegl. Wirtschaftsg.), gewerbest. hinzuzurechnen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6840" model="account.account.template">
-            <field name="code">6840</field>
-            <field name="name">Mietleasing (bewegliche Wirtschaftsgüter)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6845" model="account.account.template">
-            <field name="code">6845</field>
-            <field name="name">Werkzeuge und Kleingeräte</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6850" model="account.account.template">
-            <field name="code">6850</field>
-            <field name="name">Sonstiger Betriebsbedarf</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6854" model="account.account.template">
-            <field name="code">6854</field>
-            <field name="name">Genossenschaftl. Rückvergütung an Mitglieder</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6855" model="account.account.template">
-            <field name="code">6855</field>
-            <field name="name">Nebenkosten des Geldverkehrs</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6856" model="account.account.template">
-            <field name="code">6856</field>
-            <field name="name">Aufwendungen aus Anteilen KapGes. z.T. nicht abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6857" model="account.account.template">
-            <field name="code">6857</field>
-            <field name="name">Aufwendungen aus Veräußerung Anteilen an KapGes. z.T. nicht abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6859" model="account.account.template">
-            <field name="code">6859</field>
-            <field name="name">Aufwendungen für Abraum- und Abfallbeseitigung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6860" model="account.account.template">
-            <field name="code">6860</field>
-            <field name="name">Nicht abziehbare Vorsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6865" model="account.account.template">
-            <field name="code">6865</field>
-            <field name="name">Nicht abziehbare Vorsteuer 7 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6871" model="account.account.template">
-            <field name="code">6871</field>
-            <field name="name">Nicht abziehbare Vorsteuer 19 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6875" model="account.account.template">
-            <field name="code">6875</field>
-            <field name="name">Nicht abziehbare Hälfte der Aufsichtsratsvergütungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6876" model="account.account.template">
-            <field name="code">6876</field>
-            <field name="name">Abziehbare Aufsichtsratsvergütungen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6880" model="account.account.template">
-            <field name="code">6880</field>
-            <field name="name">Aufwendungen aus Kursdifferenzen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6881" model="account.account.template">
-            <field name="code">6881</field>
-            <field name="name">Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6883" model="account.account.template">
-            <field name="code">6883</field>
-            <field name="name">Aufwendungen aus Bewertung Finanzmittelfonds </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6884" model="account.account.template">
-            <field name="code">6884</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1a UStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6885" model="account.account.template">
-            <field name="code">6885</field>
-            <field name="name">Erlöse Sachanlageverkäufe 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6888" model="account.account.template">
-            <field name="code">6888</field>
-            <field name="name">Erlöse Sachanlageverkäufe § 4 Nr. 1b UStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6889" model="account.account.template">
-            <field name="code">6889</field>
-            <field name="name">Erlöse Sachanlageverkäufe</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6890" model="account.account.template">
-            <field name="code">6890</field>
-            <field name="name">Erlöse aus Verkäufen immaterieller Vermögensgegenstände</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6891" model="account.account.template">
-            <field name="code">6891</field>
-            <field name="name">Erlöse aus Verkäufen Finanzanlagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6892" model="account.account.template">
-            <field name="code">6892</field>
-            <field name="name">Erlöse aus Verkauf Finanzanlagen z.T. n.abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6895" model="account.account.template">
-            <field name="code">6895</field>
-            <field name="name">Abgänge Sachanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6896" model="account.account.template">
-            <field name="code">6896</field>
-            <field name="name">Abgänge immaterielle Vermögensgegenstände Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6897" model="account.account.template">
-            <field name="code">6897</field>
-            <field name="name">Abgang Finanzanlagen Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6898" model="account.account.template">
-            <field name="code">6898</field>
-            <field name="name">Abgang Finanzanlagen z.T. n.abz. Restbuchwert</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6900" model="account.account.template">
-            <field name="code">6900</field>
-            <field name="name">Verluste aus Anlagenabgang</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6903" model="account.account.template">
-            <field name="code">6903</field>
-            <field name="name">Verlust Veräußerung Anteile KapGes. (Finanzanlagevermögen) z.T. n. abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6905" model="account.account.template">
-            <field name="code">6905</field>
-            <field name="name">Verluste aus Abgang von Umlaufvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6906" model="account.account.template">
-            <field name="code">6906</field>
-            <field name="name">Verluste aus Abgang Umlaufvermögen z.T. n. abziehbar</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6910" model="account.account.template">
-            <field name="code">6910</field>
-            <field name="name">Abschreibungen auf Umlaufvermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6912" model="account.account.template">
-            <field name="code">6912</field>
-            <field name="name">Abschreibungen auf Umlaufvermögen, steuerr. bedingt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6918" model="account.account.template">
-            <field name="code">6918</field>
-            <field name="name">Aufwendungen aus dem Erwerb eigener Anteile</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6920" model="account.account.template">
-            <field name="code">6920</field>
-            <field name="name">Einstellung in die Pauschalwertberichtigung zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6922" model="account.account.template">
-            <field name="code">6922</field>
-            <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6923" model="account.account.template">
-            <field name="code">6923</field>
-            <field name="name">Einstellung in die Einzelwertberichtigung zu Forderungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6924" model="account.account.template">
-            <field name="code">6924</field>
-            <field name="name">Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6927" model="account.account.template">
-            <field name="code">6927</field>
-            <field name="name">Einstellungen in steuerliche Rücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6928" model="account.account.template">
-            <field name="code">6928</field>
-            <field name="name">Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6929" model="account.account.template">
-            <field name="code">6929</field>
-            <field name="name">Einstellungen in die steuerliche Rücklage nach § 4g EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6930" model="account.account.template">
-            <field name="code">6930</field>
-            <field name="name">Forderungsverluste</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6931" model="account.account.template">
-            <field name="code">6931</field>
-            <field name="name">Forderungsverluste 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6932" model="account.account.template">
-            <field name="code">6932</field>
-            <field name="name">Forderungsverluste aus steuerfreien EU-Lieferungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6933" model="account.account.template">
-            <field name="code">6933</field>
-            <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6936" model="account.account.template">
-            <field name="code">6936</field>
-            <field name="name">Forderungsverluste 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6938" model="account.account.template">
-            <field name="code">6938</field>
-            <field name="name">Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6960" model="account.account.template">
-            <field name="code">6960</field>
-            <field name="name">Periodenfremde Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6967" model="account.account.template">
-            <field name="code">6967</field>
-            <field name="name">sonstige Aufwendungen betriebsfremd und regelmäßig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6968" model="account.account.template">
-            <field name="code">6968</field>
-            <field name="name">Sonstige nicht abziehbare Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_6969" model="account.account.template">
-            <field name="code">6969</field>
-            <field name="name">Sonstige Aufwendungen unregelmäßig </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7000" model="account.account.template">
-            <field name="code">7000</field>
-            <field name="name">Erträge aus Beteiligungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7004" model="account.account.template">
-            <field name="code">7004</field>
-            <field name="name">Ertr. Beteilig. an Pers.Ges. (verbundene Unternehmen),  9 GewStG bzw. § 18 ESt</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7005" model="account.account.template">
-            <field name="code">7005</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Beteiligungen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7006" model="account.account.template">
-            <field name="code">7006</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verb. Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7008" model="account.account.template">
-            <field name="code">7008</field>
-            <field name="name">Gewinnanteile gewerbl.u. selbst. Mituntern., § 9 GewStG bzw. § 18 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7009" model="account.account.template">
-            <field name="code">7009</field>
-            <field name="name">Erträge aus Beteiligungen an verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_09')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7010" model="account.account.template">
-            <field name="code">7010</field>
-            <field name="name">Erträge Wertpapiere/Ausleihungen Finanzanlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7011" model="account.account.template">
-            <field name="code">7011</field>
-            <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7012" model="account.account.template">
-            <field name="code">7012</field>
-            <field name="name">Erträge aus Ausleihungen des Finanzanlagevermögens an verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7013" model="account.account.template">
-            <field name="code">7013</field>
-            <field name="name">Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7014" model="account.account.template">
-            <field name="code">7014</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7015" model="account.account.template">
-            <field name="code">7015</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7016" model="account.account.template">
-            <field name="code">7016</field>
-            <field name="name">Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7017" model="account.account.template">
-            <field name="code">7017</field>
-            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalges.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7018" model="account.account.template">
-            <field name="code">7018</field>
-            <field name="name">Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personenges.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7019" model="account.account.template">
-            <field name="code">7019</field>
-            <field name="name">Erträge Wertpapiere/Finanzanlageverm.-Ausleihungen verbundene Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7020" model="account.account.template">
-            <field name="code">7020</field>
-            <field name="name">Zins- und Dividendenerträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7030" model="account.account.template">
-            <field name="code">7030</field>
-            <field name="name">Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_10')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7100" model="account.account.template">
-            <field name="code">7100</field>
-            <field name="name">Sonstige Zinsen u. ähnliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7103" model="account.account.template">
-            <field name="code">7103</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7104" model="account.account.template">
-            <field name="code">7104</field>
-            <field name="name">Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7105" model="account.account.template">
-            <field name="code">7105</field>
-            <field name="name">Zinserträge § 233a AO, steuerpflichtig</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7106" model="account.account.template">
-            <field name="code">7106</field>
-            <field name="name">Zinserträge § 233a AO, steuerfrei (Anlage A KSt)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7107" model="account.account.template">
-            <field name="code">7107</field>
-            <field name="name">Zinserträge § 233a AO, § 4 Abs. 5b EStG, steuerfrei</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7109" model="account.account.template">
-            <field name="code">7109</field>
-            <field name="name">Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7110" model="account.account.template">
-            <field name="code">7110</field>
-            <field name="name">Sonstige Zinserträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7119" model="account.account.template">
-            <field name="code">7119</field>
-            <field name="name">Sonstige Zinserträge aus verbundenen Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7120" model="account.account.template">
-            <field name="code">7120</field>
-            <field name="name">Zinsähnliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7129" model="account.account.template">
-            <field name="code">7129</field>
-            <field name="name">Zinsähnliche Erträge aus verbundenen Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7130" model="account.account.template">
-            <field name="code">7130</field>
-            <field name="name">Diskonterträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7139" model="account.account.template">
-            <field name="code">7139</field>
-            <field name="name">Diskonterträge aus verbundenen Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7140" model="account.account.template">
-            <field name="code">7140</field>
-            <field name="name">Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7141" model="account.account.template">
-            <field name="code">7141</field>
-            <field name="name">Zinserträge aus der Abzinsung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7142" model="account.account.template">
-            <field name="code">7142</field>
-            <field name="name">Zinserträge aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7143" model="account.account.template">
-            <field name="code">7143</field>
-            <field name="name">Zinserträge aus der Abzinsung von Pensionsrückst. und ähnl./vergl. Verpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7144" model="account.account.template">
-            <field name="code">7144</field>
-            <field name="name">Zinserträge Abzinsung v. Pensionsrückst. u. ähnl./vergl. Verpfl. z. Verr.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7145" model="account.account.template">
-            <field name="code">7145</field>
-            <field name="name">Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_11')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7190" model="account.account.template">
-            <field name="code">7190</field>
-            <field name="name">Erträge aus Verlustübernahme</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7192" model="account.account.template">
-            <field name="code">7192</field>
-            <field name="name">Erhaltene Gewinne auf Grund einer Gewinngemeinschaft </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7194" model="account.account.template">
-            <field name="code">7194</field>
-            <field name="name">Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7200" model="account.account.template">
-            <field name="code">7200</field>
-            <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7201" model="account.account.template">
-            <field name="code">7201</field>
-            <field name="name">Abschreibungen auf Finanzanlagen (nicht dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7204" model="account.account.template">
-            <field name="code">7204</field>
-            <field name="name">Abschreibungen auf Finanzanlagen (dauerhaft)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7207" model="account.account.template">
-            <field name="code">7207</field>
-            <field name="name">Abschreibungen auf Finanzanlagen - verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7208" model="account.account.template">
-            <field name="code">7208</field>
-            <field name="name">Aufw. a. Gr. v. Verlustant. gewerbl. u. selbst. Mituntern.,  § 8 GewStG </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7210" model="account.account.template">
-            <field name="code">7210</field>
-            <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7214" model="account.account.template">
-            <field name="code">7214</field>
-            <field name="name">Abschreibungen Wertpapiere des UV z.T. n.abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7217" model="account.account.template">
-            <field name="code">7217</field>
-            <field name="name">Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7250" model="account.account.template">
-            <field name="code">7250</field>
-            <field name="name">Abschreibungen auf Finanzanlagen aufgrund steuerrechtl. Sondervorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7255" model="account.account.template">
-            <field name="code">7255</field>
-            <field name="name">Abschreibungen Finanzanlagen z.T. n.abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7300" model="account.account.template">
-            <field name="code">7300</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7302" model="account.account.template">
-            <field name="code">7302</field>
-            <field name="name">Steuerl. n. abzugsf., andere Nebenleistg z. Steuern § 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7303" model="account.account.template">
-            <field name="code">7303</field>
-            <field name="name">Steuerlich abzugsfähige, andere Nebenleistungen zu Steuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7304" model="account.account.template">
-            <field name="code">7304</field>
-            <field name="name">Steuerlich nicht abzugsfähige, andere Nebenleistungen zu Steuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7305" model="account.account.template">
-            <field name="code">7305</field>
-            <field name="name">Zinsaufwendungen § 233a AO betriebliche Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7306" model="account.account.template">
-            <field name="code">7306</field>
-            <field name="name">Zinsaufwendungen § 233a bis 237 AO Personensteuern </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7309" model="account.account.template">
-            <field name="code">7309</field>
-            <field name="name">Zinsaufwendungen an verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7310" model="account.account.template">
-            <field name="code">7310</field>
-            <field name="name">Zinsaufwendungen für kurzfristige Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7313" model="account.account.template">
-            <field name="code">7313</field>
-            <field name="name">Nicht abzugsfähige Schuldzinsen § 4 Abs. 4a EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7316" model="account.account.template">
-            <field name="code">7316</field>
-            <field name="name">Zinsen für Gesellschafterdarlehen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7317" model="account.account.template">
-            <field name="code">7317</field>
-            <field name="name">Zinsen an Gesellschafter mit mehr als 25% Beteiligung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7319" model="account.account.template">
-            <field name="code">7319</field>
-            <field name="name">Zinsaufwendungen f.kurzfr. Verbindlichkeiten an verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7320" model="account.account.template">
-            <field name="code">7320</field>
-            <field name="name">Zinsaufwendungen für langfristige Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7323" model="account.account.template">
-            <field name="code">7323</field>
-            <field name="name">Abschreibungen auf Disagio zur Finanzierung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7324" model="account.account.template">
-            <field name="code">7324</field>
-            <field name="name">Abschreibungen auf Disagio zur Finanzierung des Anlagevermögens</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_12')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7325" model="account.account.template">
-            <field name="code">7325</field>
-            <field name="name">Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7326" model="account.account.template">
-            <field name="code">7326</field>
-            <field name="name">Zinsen zur Finanzierung des Anlagevermögen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7327" model="account.account.template">
-            <field name="code">7327</field>
-            <field name="name">Renten und dauernde Lasten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7328" model="account.account.template">
-            <field name="code">7328</field>
-            <field name="name">Zinsen an Mitunternehmer § 15 EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7329" model="account.account.template">
-            <field name="code">7329</field>
-            <field name="name">Zinsaufwendungen f.langfr. Verbindlichkeiten an verbundene Unternehmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7330" model="account.account.template">
-            <field name="code">7330</field>
-            <field name="name">Zinsähnliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7339" model="account.account.template">
-            <field name="code">7339</field>
-            <field name="name">Zinsähnliche Aufwendungen an verbundene Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7340" model="account.account.template">
-            <field name="code">7340</field>
-            <field name="name">Diskontaufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7349" model="account.account.template">
-            <field name="code">7349</field>
-            <field name="name">Diskontaufwendungen an verbundene Unternehmen </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7350" model="account.account.template">
-            <field name="code">7350</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen z.T. nicht abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7351" model="account.account.template">
-            <field name="code">7351</field>
-            <field name="name">Zinsen und ähnliche Aufwendungen an verb.UN z.T. n.abz.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7355" model="account.account.template">
-            <field name="code">7355</field>
-            <field name="name">Kreditprovisionen und Verwaltungskostenbeiträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7360" model="account.account.template">
-            <field name="code">7360</field>
-            <field name="name">Zinsanteil der Zuführungen zu Pensionsrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7361" model="account.account.template">
-            <field name="code">7361</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7362" model="account.account.template">
-            <field name="code">7362</field>
-            <field name="name">Zinsaufwendungen aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7363" model="account.account.template">
-            <field name="code">7363</field>
-            <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl./vergl. Verpfl.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7364" model="account.account.template">
-            <field name="code">7364</field>
-            <field name="name">Zinsaufwendg. aus Abzinsung Pensionsrückst. u. ähnl. Verpfl. § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7365" model="account.account.template">
-            <field name="code">7365</field>
-            <field name="name">Aufwendungen aus Vermögensgegenst. z. Verr. n. § 246 Abs. 2 HGB</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7366" model="account.account.template">
-            <field name="code">7366</field>
-            <field name="name">Steuerlich nicht abzugsfähige Zinsaufw. aus der Abzinsung von Rückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_13')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7390" model="account.account.template">
-            <field name="code">7390</field>
-            <field name="name">Aufwendungen aus Verlustübernahme </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7392" model="account.account.template">
-            <field name="code">7392</field>
-            <field name="name">Abgeführte Gewinne auf Grund eine Gewinngemeinschaft </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7394" model="account.account.template">
-            <field name="code">7394</field>
-            <field name="name">Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7399" model="account.account.template">
-            <field name="code">7399</field>
-            <field name="name">Abgeführte Gewinnanteile an stille Gesellschafter § 8 GewStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7400" model="account.account.template">
-            <field name="code">7400</field>
-            <field name="name">Außerordentliche Erträge</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7401" model="account.account.template">
-            <field name="code">7401</field>
-            <field name="name">Außerordentliche Erträge finanzwirksam </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7450" model="account.account.template">
-            <field name="code">7450</field>
-            <field name="name">Außerordentliche Erträge nicht finanzwirksam </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7451" model="account.account.template">
-            <field name="code">7451</field>
-            <field name="name">Erträge durch Verschmelzung und Umwandlung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7452" model="account.account.template">
-            <field name="code">7452</field>
-            <field name="name">Erträge durch den Verkauf von bedeutenden Beteiligungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7453" model="account.account.template">
-            <field name="code">7453</field>
-            <field name="name">Erträge durch den Verkauf von bedeutenden Grundstücken</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7454" model="account.account.template">
-            <field name="code">7454</field>
-            <field name="name">Gewinn aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7460" model="account.account.template">
-            <field name="code">7460</field>
-            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7461" model="account.account.template">
-            <field name="code">7461</field>
-            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Sachanlageverm.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7462" model="account.account.template">
-            <field name="code">7462</field>
-            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Zuschr. Finanzanlageverm.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7463" model="account.account.template">
-            <field name="code">7463</field>
-            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (Wertp. Umlaufverm.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7464" model="account.account.template">
-            <field name="code">7464</field>
-            <field name="name">Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_04')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_revenue"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7500" model="account.account.template">
-            <field name="code">7500</field>
-            <field name="name">Außerordentliche Aufwendungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7501" model="account.account.template">
-            <field name="code">7501</field>
-            <field name="name">Außerordentliche Aufwendungen finanzwirksam </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7550" model="account.account.template">
-            <field name="code">7550</field>
-            <field name="name">Außerordentliche Aufwendungen nicht finanzwirksam </field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7551" model="account.account.template">
-            <field name="code">7551</field>
-            <field name="name">Verluste durch Verschmelzung und Umwandlung</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7552" model="account.account.template">
-            <field name="code">7552</field>
-            <field name="name">Verluste durch außergewöhnliche Schadensfälle</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7553" model="account.account.template">
-            <field name="code">7553</field>
-            <field name="name">Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7554" model="account.account.template">
-            <field name="code">7554</field>
-            <field name="name">Verluste aus Veräußerung/Aufgabe von Geschäftsaktivitäten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7560" model="account.account.template">
-            <field name="code">7560</field>
-            <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7561" model="account.account.template">
-            <field name="code">7561</field>
-            <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückst.)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7562" model="account.account.template">
-            <field name="code">7562</field>
-            <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (Bilanzierungshilfen)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7563" model="account.account.template">
-            <field name="code">7563</field>
-            <field name="name">Aufwendungen aus der Anwendung von Übergangsvorschriften (latente Steuern)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_08_7')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7600" model="account.account.template">
-            <field name="code">7600</field>
-            <field name="name">Körperschaftsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7603" model="account.account.template">
-            <field name="code">7603</field>
-            <field name="name">Körperschaftsteuer für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7604" model="account.account.template">
-            <field name="code">7604</field>
-            <field name="name">Körperschaftsteuererstattungen für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7607" model="account.account.template">
-            <field name="code">7607</field>
-            <field name="name">Solidaritätszuschlag Erstattungen für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7608" model="account.account.template">
-            <field name="code">7608</field>
-            <field name="name">Solidaritätszuschlag</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7609" model="account.account.template">
-            <field name="code">7609</field>
-            <field name="name">Solidaritätszuschlag für Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7610" model="account.account.template">
-            <field name="code">7610</field>
-            <field name="name">Gewerbesteuer ( Vorauszahlung )</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7630" model="account.account.template">
-            <field name="code">7630</field>
-            <field name="name">Kapitalertragsteuer 25 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7633" model="account.account.template">
-            <field name="code">7633</field>
-            <field name="name">Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7639" model="account.account.template">
-            <field name="code">7639</field>
-            <field name="name">Anrechnung / Abzug ausländische Quellensteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7640" model="account.account.template">
-            <field name="code">7640</field>
-            <field name="name">Gewerbesteuernachzahlungen Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7641" model="account.account.template">
-            <field name="code">7641</field>
-            <field name="name">Gewerbesteuernachzhlg. und Gewerbesteuererst. für Vorjahre § 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7642" model="account.account.template">
-            <field name="code">7642</field>
-            <field name="name">Gewerbesteuererstattungen Vorjahre</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7643" model="account.account.template">
-            <field name="code">7643</field>
-            <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen § 4 Abs. 5b EStG</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7644" model="account.account.template">
-            <field name="code">7644</field>
-            <field name="name">Erträge aus der Auflösung von Gewerbesteuerrückstellungen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7646" model="account.account.template">
-            <field name="code">7646</field>
-            <field name="name">Aufwendungen a. d. Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7648" model="account.account.template">
-            <field name="code">7648</field>
-            <field name="name">Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7649" model="account.account.template">
-            <field name="code">7649</field>
-            <field name="name">Erträge aus der Zuführung und Auflösung von latenten Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_14')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7650" model="account.account.template">
-            <field name="code">7650</field>
-            <field name="name">Sonstige Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7675" model="account.account.template">
-            <field name="code">7675</field>
-            <field name="name">Verbrauchsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7678" model="account.account.template">
-            <field name="code">7678</field>
-            <field name="name">Ökosteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7680" model="account.account.template">
-            <field name="code">7680</field>
-            <field name="name">Grundsteuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7685" model="account.account.template">
-            <field name="code">7685</field>
-            <field name="name">Kfz-Steuer</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7690" model="account.account.template">
-            <field name="code">7690</field>
-            <field name="name">Steuernachzahlung Vorj. - sonst. Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7692" model="account.account.template">
-            <field name="code">7692</field>
-            <field name="name">Steuererstattungen Vorj. - sonst. Steuern</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7694" model="account.account.template">
-            <field name="code">7694</field>
-            <field name="name">Erträge - Auflösung v. Rückst. f. sonst. St.</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7705" model="account.account.template">
-            <field name="code">7705</field>
-            <field name="name">Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7725" model="account.account.template">
-            <field name="code">7725</field>
-            <field name="name">Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7744" model="account.account.template">
-            <field name="code">7744</field>
-            <field name="name">Entnahmen aus anderen Ergebnisrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7751" model="account.account.template">
-            <field name="code">7751</field>
-            <field name="name">Entnahmen aus gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7781" model="account.account.template">
-            <field name="code">7781</field>
-            <field name="name">Einstellungen in gesamthändn. gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_7785" model="account.account.template">
-            <field name="code">7785</field>
-            <field name="name">Einstellungen in andere Ergebnisrücklagen</field>
-            <field name="reconcile" eval="False"/>
-            <field name="tag_ids" eval="[(6, 0, [ref('l10n_de.tag_de_pl_15')])]"/>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_9000" model="account.account.template">
-            <field name="code">9000</field>
-            <field name="name">Saldenvorträge Sachkonten</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_9008" model="account.account.template">
-            <field name="code">9008</field>
-            <field name="name">Saldenvorträge Debitoren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_9009" model="account.account.template">
-            <field name="code">9009</field>
-            <field name="name">Saldenvorträge Kreditoren</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_other_income"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-        <record id="chart_skr04_9090" model="account.account.template">
-            <field name="code">9090</field>
-            <field name="name">Summenvortragskonto</field>
-            <field name="reconcile" eval="False"/>
-            <field name="user_type_id" ref="account.data_account_type_current_assets"/>
-            <field name="chart_template_id" ref="l10n_chart_de_skr04"/>
-        </record>
-
-        <record id="l10n_chart_de_skr04" model="account.chart.template">
-            <field name="code_digits">4</field>
-            <field name="property_account_receivable_id" ref="chart_skr04_1205"/>
-            <field name="property_account_payable_id" ref="chart_skr04_3301"/>
-            <field name="property_account_expense_categ_id" ref="chart_skr04_5400"/>
-            <field name="property_account_income_categ_id" ref="chart_skr04_4400"/>
-            <field name="income_currency_exchange_account_id" ref="chart_skr04_4840"/>
-            <field name="expense_currency_exchange_account_id" ref="chart_skr04_6880"/>
-        </record>
-
     </data>
 </odoo>
diff --git a/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml
new file mode 100644
index 00000000000..4fdd75cc590
--- /dev/null
+++ b/addons/l10n_de_skr04/data/l10n_de_skr04_chart_post_data.xml
@@ -0,0 +1,12 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="l10n_chart_de_skr04" model="account.chart.template">
+        <field name="code_digits">4</field>
+        <field name="property_account_receivable_id" ref="l10n_de_skr04.chart_skr04_1205"/>
+        <field name="property_account_payable_id" ref="l10n_de_skr04.chart_skr04_3301"/>
+        <field name="property_account_expense_categ_id" ref="l10n_de_skr04.chart_skr04_5400"/>
+        <field name="property_account_income_categ_id" ref="l10n_de_skr04.chart_skr04_4400"/>
+        <field name="income_currency_exchange_account_id" ref="l10n_de_skr04.chart_skr04_4840"/>
+        <field name="expense_currency_exchange_account_id" ref="l10n_de_skr04.chart_skr04_6880"/>
+    </record>
+</odoo>